List of Exhibits ix Preface xiii About the Author xv Acknowledgments xvii Chapter 1 Distinguishing Characteristics of Tax- Exempt Organizations 1 Chapter 1.3 2 Chapter 1.4 Role of the Internal Revenue Service 6 Chapter 1.5 Suitability as an Exempt Organization 8 Chapter 3 Religious Organizations 9 Chapter 4 Charitable Organizations 13 4.6 Promotion of Health 13 Chapter 5 Educational, Scientific, and Literary Purposes and Prevention of Cruelty to Children and Animals 17 5.1 Educational Purposes 17 5.5 Fostering Amateur Sports Educational Purposes 18 Chapter 6 Civic Leagues and Local Associations of Employees: § (c)(4) 21 § 6.2 Qualifying and Nonqualifying Civic Organizations 22 Chapter 6.

2 Qualifying and Nonqualifying Civic Organizations 24 6.4 Neighborhood and Homeowner's Associations 27 6.5 Disclosures of Nondeductibility 27 Chapter 9 Social Clubs 29 9.1 Organizational Requirements and Characteristics 29 Chapter 11 Public Charities 31 11.2a Donor Advised Funds 31 Chapter 12 Private Foundations-- General Concepts 35 § 12.1 Why Private Foundations Are Special 35 12.4 Termination of Private Foundation Status 39 Chapter 18 IRS Filings, Procedures, and Policies 41 Chapter 24 Deductibility and Disclosures 43 24.1 Overview of Deductibility 43 24.

6 Inflation Reduction Act 44 Chapter 25 Employment Taxes 45 Chapter 27 Cryptocurrency 47 § 27.1 What Is Cryptocurrency? 47 § 27.2 What Are the Various Kinds of Cryptocurrency? 48 § 27.3 Should Nonprofits Be Involved in Cryptocurrency? 50 § 27.4 Cryptocurrencies and the Internal Revenue Service 52 Table of Cases 63 Table of IRS Revenue Rulings 75 Table of IRS Procedures 81 Index 83.