Dues received by agricultural and horticultural organizations. Generally, for 2000, annual membership dues of not more than $112 received from an associate member by a tax-exempt agricultural or horticultural organization are exempt from the tax on unrelated business income. See Dues of Agricultural Organizations and Business Leagues in chapter 4.

New electronic deposit requirement. Beginning January 1, 2000, the threshold that determines whether you must use the Electronic Federal Tax Payment System (EFTPS) to deposit federal taxes, including the unrelated business income tax, has been increased from $50,000 to $200,000. See Tax Deposit Methods in chapter 2.

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