About the Authors xxiii Preface xxv About the Online Resources xxxi Book Citations xxxiii Part One: Introduction to The Law of Tax-Exempt Organizations 1 Definition of and Rationales for Tax-Exempt Organizations 3 2 Overview of Nonprofit Sector and Tax-Exempt Organizations 21 Part Two: Fundamentals of The Law of Tax-Exempt Organizations 3 Tax Exemption: Source and Recognition 33 4 Organizational, Operational, and Related Tests and Doctrines 39 5 Nonprofit Governance 87 Part Three: Tax-Exempt Charitable Organizations 6 Concept of Charitable 109 7 Charitable Organizations 139 8 Educational Organizations 207 9 Scientific Organizations 229 10 Religious Organizations 237 11 Other Types of Charitable Organizations 271 12 Public Charities and Private Foundations 285 Part Four: Other Tax-Exempt Organizations 13 Social Welfare Organizations 325 14 Business Leagues and Similar Organizations 337 15 Social Clubs 363 16 Labor, Agricultural, and Horticultural Organizations 379 17 Political Organizations 389 18 Employee Benefit Funds 403 19 Other Categories of Tax-Exempt Organizations 417 Part Five: Principal Exempt Organization Laws 20 Private Inurement and Private Benefit Doctrines 473 21 Intermediate Sanctions 521 22 Legislative Activities by Tax-Exempt Organizations 549 23 Political Campaign Activities by Tax-Exempt Organizations 577 24 Unrelated Business: Basic Rules 601 25 Unrelated Business: Modifications, Exceptions, Special Rules, and Taxation 675 Part Six: Acquisition and Maintenance of Tax Exemption 26 Exemption Recognition and Notice Processes 707 27 Administrative and Litigation Procedures 741 28 Operational Requirements 771 Part Seven: Interorganizational Structures and Operational Forms 29 Tax-Exempt Organizations and Exempt Subsidiaries 815 30 Tax-Exempt Organizations and For-Profit Subsidiaries 827 31 Tax-Exempt Organizations and Joint Ventures 843 32 Tax-Exempt Organizations: Other Operations and Restructuring 857 Index 873.