

IRS publication 557 (pg. 14) the term nominal fee is given an explanation in the context of a ๐ง๐จ๐ง-๐ช๐ฎ๐๐ฅ๐ข๐๐ข๐๐ (๐๐๐)(๐)(๐). โOffers goods, services, or facilities for sale, ๐จ๐ญ๐ก๐๐ซ ๐ญ๐ก๐๐ง ๐จ๐ง ๐๐ง ๐ข๐ง๐๐ข๐๐๐ง๐ญ๐๐ฅ ๐๐๐ฌ๐ข๐ฌ, to the general public at ๐จ๐ญ๐ก๐๐ซ ๐ญ๐ก๐๐ง ๐ ๐ง๐จ๐ฆ๐ข๐ง๐๐ฅ ๐๐ก๐๐ซ๐ ๐ ๐ญ๐ก๐๐ญ ๐ข๐ฌ ๐ฌ๐ฎ๐๐ฌ๐ญ๐๐ง๐ญ๐ข๐๐ฅ๐ฅ๐ฒ ๐ฅ๐๐ฌ๐ฌ ๐ญ๐ก๐๐ง ๐ญ๐ก๐ ๐๐จ๐ฌ๐ญ ๐จ๐ ๐ฉ๐ซ๐จ๐ฏ๐ข๐๐ข๐ง๐ ๐ฌ๐ฎ๐๐ก ๐ ๐จ๐จ๐๐ฌ, ๐ฌ๐๐ซ๐ฏ๐ข๐๐๐ฌ, ๐จ๐ซ ๐๐๐๐ข๐ฅ๐ข๐ญ๐ข๐๐ฌ.โ
https://www.irs.gov/pub/irs-pdf/p557.pdf
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