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Printing Assoc Of Florida Inc

Organization summary

Type of Nonprofit

Designated as a Business leagues, chambers of commerce, real estate boards, etc, created for the improvement of business conditions.

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$328k (2024)

Expenses
$323k (2024)

Total Assets
$4.51M (2024)

Total Liabilities
$0 (2024)

Years with multiple filings
Source: Form 990 tax filings from 2010 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$327,875
Expenses
$322,638
Net Income
$5,237
Net Assets
$4,507,421
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $237,112
72.3%
Investment Income $81,284
24.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $9,479
2.9%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $141,900
44.0%
Assets/Debt
Total Assets $4,507,421
Total Liabilities $0
Net Assets $4,507,421
Compensation
Key Employees and Officers Compensation Related Other
Gabe Hernandez (President) $141,900 $0 $0
Robert T Davis (Prev Chairman) $0 $0 $0
Curt Kreisler (Treasurer) $0 $0 $0
John Beadel (Chairman) $0 $0 $0
Rich Thompson (First Vice Chair) $0 $0 $0
Craig Boortz (Director) $0 $0 $0
Chris Murphy (Director) $0 $0 $0
Bob Gonynor (Director) $0 $0 $0
Mark Mills (Director) $0 $0 $0
Thor Barraclough (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$421,284
Expenses
$302,962
Net Income
$118,322
Net Assets
$3,759,159
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $368,271
87.4%
Investment Income $53,013
12.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $150,800
49.8%
Assets/Debt
Total Assets $3,761,910
Total Liabilities $2,751
Net Assets $3,759,159
Compensation
Key Employees and Officers Compensation Related Other
Gabe Hernandez (President) $150,800 $0 $0
Robert T Davis (Prev Chairman) $0 $0 $0
Curt Kreisler (Treasurer) $0 $0 $0
John Beadel (Chairman) $0 $0 $0
Rich Thompson (First Vice Chair) $0 $0 $0
Craig Boortz (Director) $0 $0 $0
Chris Murphy (Director) $0 $0 $0
Bob Gonynor (Director) $0 $0 $0
Mark Mills (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$264,973
Expenses
$244,916
Net Income
$20,057
Net Assets
$2,749,254
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $225,086
84.9%
Investment Income $39,563
14.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $324
0.1%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $147,875
60.4%
Assets/Debt
Total Assets $2,751,449
Total Liabilities $2,195
Net Assets $2,749,254
Compensation
Key Employees and Officers Compensation Related Other
Gabe Hernandez (President) $147,875 $0 $0
Robert T Davis (Prev Chairman) $0 $0 $0
Curt Kreisler (Treasurer) $0 $0 $0
John Beadel (Chairman) $0 $0 $0
Rich Thompson (First Vice Chair) $0 $0 $0
Bo Young (Director) $0 $0 $0
Mike Gioffre (Director) $0 $0 $0
Craig Boortz (Director) $0 $0 $0
Chris Murphy (Director) $0 $0 $0
Bob Gonynor (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$225,468
Expenses
$222,436
Net Income
$3,032
Net Assets
$3,412,354
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $196,309
87.1%
Investment Income $28,186
12.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $973
0.4%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $155,700
70.0%
Assets/Debt
Total Assets $3,415,197
Total Liabilities $2,843
Net Assets $3,412,354
Compensation
Key Employees and Officers Compensation Related Other
Gabe Hernandez (President) $146,950 $0 $0
Robert T Davis (Chairman Of The Boad) $0 $0 $0
Curt Kreisler (Second Vice Chair) $0 $0 $0
Sharon Pratt (Director) $0 $0 $0
John Beadel (Treasurer) $0 $0 $0
David Martin (Director) $0 $0 $0
Greg Mccarter (Director) $0 $0 $0
Rich Thompson (First Vice Chair) $0 $0 $0
Bo Young (Director) $0 $0 $0
Mike Gioffre (Director) $0 $0 $0
Craig Boortz (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$411,842
Expenses
$270,586
Net Income
$141,256
Net Assets
$3,208,859
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $238,678
58.0%
Investment Income $27,491
6.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $145,673
35.4%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $181,110
66.9%
Assets/Debt
Total Assets $3,212,979
Total Liabilities $4,120
Net Assets $3,208,859
Compensation
Key Employees and Officers Compensation Related Other
Gabe Hernandez (President) $154,958 $0 $0
John Beadel (Treasurer) $0 $0 $0
Robert T Davis (Chairman Of) $0 $0 $0
Mike Gioffre (Director) $0 $0 $0
Curt Kreisler (Second Vice) $0 $0 $0
David Martin (Director) $0 $0 $0
Greg Mccarter (Director) $0 $0 $0
Courtney Mcgehee (Director) $0 $0 $0
Sharon Pratt (Director) $0 $0 $0
Johnhenry Ruggieri (Director) $0 $0 $0
Rich Thompson (First Vice C) $0 $0 $0
Bo Young (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$544,790
Expenses
$522,742
Net Income
$22,048
Net Assets
$2,868,777
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $459,862
84.4%
Investment Income $470
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $84,458
15.5%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $274,042
52.4%
Assets/Debt
Total Assets $2,874,628
Total Liabilities $5,851
Net Assets $2,868,777
Compensation
Key Employees and Officers Compensation Related Other
Gabe Hernandez (President) $163,774 $0 $0
John Beadel (Treasurer) $0 $0 $0
Robert T Davis (Chairman Of) $0 $0 $0
Mike Gioffre (Director) $0 $0 $0
Curt Kreisler (Second Vice) $0 $0 $0
David Martin (Director) $0 $0 $0
Greg Mccarter (Director) $0 $0 $0
Courtney Mcgehee (Director) $0 $0 $0
Sharon Pratt (Director) $0 $0 $0
Johnhenry Ruggieri (Director) $0 $0 $0
Rich Thompson (First Vice C) $0 $0 $0
Bo Young (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$393,789
Expenses
$434,522
Net Income
-$40,733
Net Assets
$2,540,589
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $260,108
66.1%
Investment Income $50,605
12.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $83,076
21.1%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $209,432
48.2%
Assets/Debt
Total Assets $2,544,304
Total Liabilities $3,715
Net Assets $2,540,589

Document Links

Fiscal Year Ending March
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$959,482
Expenses
$1,105,195
Net Income
-$145,713
Net Assets
$2,907,731
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $833,531
86.9%
Investment Income $74,810
7.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $51,141
5.3%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $412,234
37.3%
Assets/Debt
Total Assets $2,970,046
Total Liabilities $62,315
Net Assets $2,907,731
Compensation
Key Employees and Officers Compensation Related Other
Gabe Hernandez (President) $138,200 $0 $0
Robert T Davis (Treasurer) $0 $0 $0
Sharon Pratt (Director) $0 $0 $0
Art Abbott (Chariman) $0 $0 $0
John Beadel (2 Nd Vice Cha) $0 $0 $0
David Martin (Director) $0 $0 $0
Greg Mccarter (Director) $0 $0 $0
Courtney Mcgehee (Director) $0 $0 $0
Johnhenry Ruggieri (Director) $0 $0 $0
Rich Thompson (Director) $0 $0 $0
Bo Young (Director) $0 $0 $0
Curt Kreisler (Prev Vice Ch) $0 $0 $0
Kimberly Lawton Koon (Vice Chair) $0 $0 $0

Document Links

Fiscal Year Ending March
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,264,369
Expenses
$1,502,889
Net Income
-$238,520
Net Assets
$3,028,790
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,172,883
92.8%
Investment Income $70,619
5.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $20,867
1.7%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $478,619
31.8%
Assets/Debt
Total Assets $3,116,049
Total Liabilities $87,259
Net Assets $3,028,790
Compensation
Key Employees and Officers Compensation Related Other
Jodi Collins (Director) $0 $0 $0
Robert T Davis (Director) $0 $0 $0
Richard T Smith (Director) $0 $0 $0
Wayne Dooley (Director) $0 $0 $0
James Love (Director) $0 $0 $0
Sharon Pratt (Director) $0 $0 $0
Rob Hasson (Director) $0 $0 $0
Richard Beadel (Director) $0 $0 $0
Mark Resnick (Director) $0 $0 $0
Alan Madsen (Director) $0 $0 $0
Sam Rosenburg (Vice Chair) $0 $0 $0
Gabe Hernandez (President) $0 $0 $0
Mark Milbourn (Director) $0 $0 $0
Graham Riley (Director) $0 $0 $0
James Martin (Director) $0 $0 $0
Jim Ronecker (Vice Chair) $0 $0 $0
Curt Kreisler (Vice Chair) $0 $0 $0
Kimberly Lawton Koon (Vice Chair) $0 $0 $0
Rich Sierra (Treasurer) $0 $0 $0

Document Links

Fiscal Year Ending March
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,208,670
Expenses
$1,012,694
Net Income
$195,976
Net Assets
$3,230,675
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,193,876
98.8%
Investment Income $13,860
1.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $934
0.1%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $181,839
18.0%
Assets/Debt
Total Assets $3,308,760
Total Liabilities $78,085
Net Assets $3,230,675

Document Links

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,713,932
Expenses
$1,827,996
Net Income
-$114,064
Net Assets
$2,971,761
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,626,013
94.9%
Investment Income $87,919
5.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $604,733
33.1%
Assets/Debt
Total Assets $3,618,924
Total Liabilities $647,163
Net Assets $2,971,761
Compensation
Key Employees and Officers Compensation Related Other
George Ryan (President 20) $174,836 $0 $11,500
Jodi Collins (Director) $0 $0 $0
Robert T Davis (Director) $0 $0 $0
Richard T Smith (Director) $0 $0 $0
Wayne Dooley (Director) $0 $0 $0
James Love (Director) $0 $0 $0
Sharon Pratt (Director) $0 $0 $0
Rob Hasson (Director) $0 $0 $0
Richard Beadel (Director) $0 $0 $0
Mark Resnick (Director) $0 $0 $0
Alan Madsen (Director) $0 $0 $0
Gabe Hernandez (President) $0 $0 $0
Mark Milbourn (Director) $0 $0 $0
Graham Riley (Director) $0 $0 $0
James Martin (President 20) $0 $0 $0
Jim Ronecker (Vice Chair) $0 $0 $0
Curt Kreisler (Vice Chair) $0 $0 $0
Kimberly Lawton Koon (Vice Chair) $0 $0 $0
Rich Sierra (Treasurer) $0 $0 $0
Art Abbott (Vice Chair) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,752,817
Expenses
$1,897,781
Net Income
-$144,964
Net Assets
$3,142,495
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,773,050
> 100%
Investment Income $77,697
4.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$97,930
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $579,643
30.5%
Assets/Debt
Total Assets $4,010,388
Total Liabilities $867,893
Net Assets $3,142,495
Compensation
Key Employees and Officers Compensation Related Other
George Ryan (President) $169,365 $0 $45,416
Jodi Collins (Director) $0 $0 $0
Robert T Davis (Director) $0 $0 $0
Richard T Smith (Director) $0 $0 $0
Wayne Dooley (Director) $0 $0 $0
James Love (Director) $0 $0 $0
Sharon Pratt (Director) $0 $0 $0
Rob Hasson (Director) $0 $0 $0
Richard Beadel (Director) $0 $0 $0
Mark Resnick (Director) $0 $0 $0
Alan Madsen (Director) $0 $0 $0
Sam Rosenburg (Vice Chair) $0 $0 $0
Gabe Hernandez (Director) $0 $0 $0
Mark Milbourn (Director) $0 $0 $0
Graham Riley (Director) $0 $0 $0
Jim Ronecker (Vice Chair) $0 $0 $0
Curt Kreisler (Vice Chair) $0 $0 $0
Kimberly Lawton Koon (Vice Chair) $0 $0 $0
Rich Sierra (Treasurer) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,681,903
Expenses
$1,954,704
Net Income
-$272,801
Net Assets
$3,374,680
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,544,963
91.9%
Investment Income $71,303
4.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $65,637
3.9%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $540,240
27.6%
Assets/Debt
Total Assets $4,318,794
Total Liabilities $944,114
Net Assets $3,374,680
Compensation
Key Employees and Officers Compensation Related Other
George Ryan (Executive Di) $168,579 $0 $9,212
Jodi Collins (Director) $0 $0 $0
Robert T Davis (Director) $0 $0 $0
Richard T Smith (Director) $0 $0 $0
Wayne Dooley (Director) $0 $0 $0
James Love (Director) $0 $0 $0
Sharon Pratt (Director) $0 $0 $0
Rob Hasson (Director) $0 $0 $0
Richard Beadel (Director) $0 $0 $0
Mark Resnick (Director) $0 $0 $0
Alan Madsen (Director) $0 $0 $0
Sam Rosenburg (First Vice C) $0 $0 $0
Gabe Hernandez (Director) $0 $0 $0
Mark Milbourn (Director) $0 $0 $0
Jim Ronecker (Second Vice) $0 $0 $0
Curt Kreisler (Treasurer) $0 $0 $0
Kimberly Lawton Koon (Immediate Pa) $0 $0 $0
Rich Sierra (Chairman) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,922,577
Expenses
$2,078,544
Net Income
-$155,967
Net Assets
$3,639,773
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,796,341
93.4%
Investment Income $82,698
4.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $43,538
2.3%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $167,272
8.0%
Professional Fundraising Fees $0
Other Salaries and Wages $416,265
20.0%
Assets/Debt
Total Assets $4,485,810
Total Liabilities $846,037
Net Assets $3,639,773

Document Links

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,144,037
Expenses
$2,298,902
Net Income
-$154,865
Net Assets
$3,739,553
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,118,821
98.8%
Investment Income $84,702
4.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$59,486
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $463,995
20.2%
Assets/Debt
Total Assets $4,591,642
Total Liabilities $852,089
Net Assets $3,739,553

Document Links

Fiscal Year Ending Dec.
2010

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,289,013
Expenses
$2,671,929
Net Income
-$382,916
Net Assets
$3,889,252
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,947,732
85.1%
Investment Income $137,781
6.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $100,452
4.4%
Net Inventory Sales $0
Other Revenue $103,048
4.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $167,272
6.3%
Professional Fundraising Fees $0
Other Salaries and Wages $558,220
20.9%
Assets/Debt
Total Assets $4,862,272
Total Liabilities $973,020
Net Assets $3,889,252

Document Links

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

About This Data

What Is This Data?

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

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Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

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