The Law of Tax-Exempt OrganizationsWritten in plain English and supplemented annually, The Law of Tax-Exempt Organizations, Ninth Editioncan help the lawyers and managers of tax-exempt organizations make sure that they are up-to-date on all current regulations pertaining to tax-exempt organizations, and well-prepared to make decisions about their organization s actions and future. |
Contents
| xxxv | |
| 1001 | |
Part II Fundamentals of the Law of TaxExempt Organizations | 1047 |
Part III TaxExempt Charitable Organizations | 1153 |
Part IV Other TaxExempt Organizations | 1387 |
Part V Principal Exempt Organization Laws | 1557 |
Part VI Acquisition and Maintenance of Tax Exemption | 1839 |
Part VII Interorganizational Structures and Operational Forms | 985 |
Appendix D Application for Recognition of Exemption Form 1023 | 1121 |
Appendix E Application for Recognition of Exemption Form 1024 | 1135 |
Appendix F Annual Information Return Form 990 | 1155 |
Appendix G Excise Taxes Reporting Return Form 4720 | 1165 |
Table of IRS Revenue Rulings | 1195 |
Table of IRS Revenue Procedures | 1205 |
Table of IRS Private Determinations Cited in Text | 1207 |
Table of IRS Private Letter Rulings Technical Advice Memoranda and General Counsel Memoranda | 1215 |
Epilogue | 1085 |
Appendix A Sources of the Law | 1095 |
Appendix B Internal Revenue Code Sections | 1103 |
Appendix C 72 Categories of TaxExempt Organizations | 1117 |
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Common terms and phrases
9th Cir amount applicable Ass’n assets association business league candidate Chapter charitable entity charitable organization church Comm’r commercial compensation conduct Cong Congress constitute contributions corporation credit counseling deduction described in IRC disqualified person doctrine educational employees empt engaged exempt function exempt organization exempt purposes exempt social exempt status expenditure federal tax law for-profit fundraising funds ganization hospital income tax individuals intermediate sanctions Internal Revenue Code investment IRS ruled legislative lobbying membership nization nonprofit organization operated orga organiza organization's payment percent political campaign Priv private foundation private inurement private letter rulings public charity qualify religious revenue social club social welfare organization substantial Supp tax-exempt organization tax-exempt social tax-exempt status taxable taxation term text accompanied tion trust U.S. Supreme Court United unrelated business income VEBA zation
Popular passages
Page 1013 - Wherever at the head of some new undertaking you see the government in France, or a man of rank in England, in the United States you will be sure to find an association.