Preface xi 1 Definition of and Rationales for Tax-Exempt Organizations 1 1.1 Definition of Nonprofit Organization 1 1.2 Definition of Tax-Exempt Organization 2 1.4 Political Philosophy Rationale 2 2 Overview of Nonprofit Sector and Tax-Exempt Organizations 3 2.1 Profile of Nonprofit Sector 3 2.2 Organization of IRS 4 3 Source, Advantages, and Disadvantages of Tax Exemption 7 3.2 Recognition of Tax Exemption 7 4 Organizational, Operational, and Related Tests and Doctrines 9 4.1 Forms of Tax-Exempt Organizations 9 4.
2 Governing Instruments 9 4.9 State Action Doctrine 11 4.11 Commerciality Doctrine 11 5 Nonprofit Governance 13 5.7 IRS and Governance 13 6 Concept of Charitable 15 6.2 Public Policy Doctrine 15 6.3 Collateral Concepts 16 7 Charitable Organizations 17 7.4 Provision of Housing 17 7.6 Promotion of Health 17 7.
7 Lessening Burdens of Government 18 7.14 Fundraising Organizations 19 7.16 Other Categories of Charity 19 8 Educational Organizations 21 8.1 Federal Tax Law Definition of Educational 21 8.2 Education Contrasted with Propaganda 21 8.3 Educational Institutions 21 9 Scientific Organizations 25 9.1 Federal Tax Law Definition of Science 25 10 Religious Organizations 27 10.1 Constitutional Law Framework 27 10.
2 Federal Tax Law Definition of Religion 28 10.3 Churches and Similar Institutions 28 10.5 Conventions or Associations of Churches 28 11 Other Charitable Organizations 29 11.9 Endowment Funds 29 12 Public Charities and Private Foundations 31 12.3 Categories of Public Charities 31 12.4 Private Foundation Rules 32 13 Social Welfare Organizations 33 13.1 Concept of Social Welfare 33 13.2 Requirement of Community 33 14 Business Leagues and Like Organizations 35 14.
1 Concept of Business League 35 14.2 Disqualifying Activities 35 15 Social Clubs 37 15.1 Social Clubs in General 37 17 Political Organizations 39 17.6 Taxation of Other Exempt Organizations 39 18 Employee Benefit Funds 41 18.3 Voluntary Employees'' Beneficiary Associations 41 19 Other Categories of Tax-Exempt Organizations 43 19.6 Cemetery Companies 43 19.19 Qualified Tuition Programs 43 19.20 Able Programs 44 19.
22 Governmental and Quasi-Governmental Entities 44 20 Private Inurement and Private Benefit 45 20.1 Concept of Private Inurement 45 20.3 Definition of Insider 45 20.4 Compensation Issues 46 20.5 Other Forms of Private Inurement 46 20.12 Private Benefit Doctrine 47 21 Intermediate Sanctions 49 21.9 Rebuttable Presumption of Reasonableness 49 21.10 Excise Tax Regime 49 22 Legislative Activities by Tax-Exempt Organizations 51 22.
3 Lobbying by Charitable Organizations 51 22.6 Legislative Activities of Business Leagues 51 23 Political Campaign Activities by Tax-Exempt Organizations 53 23.2 Prohibition on Charitable Organizations 53 23.5 Political Activities of Social Welfare Organizations 54 23.7 Political Activities of Business Leagues 54 24 Unrelated Business: Basic Rules 55 24.1 Introduction to Unrelated Business Rules 55 24.2 Definition of Trade or Business 55 24.3 Definition of Regularly Carried On 56 24.
5 Contemporary Applications of Unrelated Business Rules 56 24.9 Unrelated Debt-Financed Income 57 24.10 Tax Structure 58 24.11 Deduction Rules 58 25 Unrelated Business: Modifications, Exceptions, and Special Rules 59 25.1 Modifications 59 25.2 Exceptions 59 25.3 Special Rules 60 26 Exemption Recognition and Notice Processes 61 26.1 Recognition Application Procedure 61 26.
2 Requirements for Charitable Organizations 72 26.3A Notice Requirements for Social Welfare Organizations 73 26.6 Requirements for Certain Prepaid Tuition Plans 74 26.9 Rules for Other Organizations 74 26.10 Group Exemption Rules 75 26.14 Forfeiture of Tax Exemption 75 26.14A Modification of Tax Exemption 75 26.15 Constitutional Law Aspects of Process 76 27 Administrative and Litigation Procedures 77 27.
1 Administrative Procedures Where Reognition Denied 77 27.2 Revocation or Modification of Tax-Exempt Status: Administrative Procedures 78 27.3 Retroactive Revocation of Tax-Exempt Status 78 27.6 Revocation of Tax-Exempt Status: Litigation Procedures 79 27.7 IRS Examination Procedures and Practices 80 27.10 IRS Disclosure to State Officials 84 28 Operational Requirements 85 28.1 Changes in Operations or Form 85 28.2 Annual Reporting Rules 86 28.
3 Annual Information Return 86 28.4 Notification Requirement 86 28.11 Irs Document Disclosure Rules 87 28.12 Document Disclosure Obligations of Exempt Organizations 88 28.18 Tax-Exempt Organizations and Tax Shelters 88 28.19 International Grantmaking Requirements 89 29 Tax-Exempt Organizations and Exempt Subsidiaries 91 29.6 Revenue from Tax-Exempt Subsidiary 91 30 Tax-Exempt Organizations and For-Profit Subsidiaries 93 30.2 Potential of Attribution to Parent 93 30.
7 Revenue from For-Profit Subsidiary 93 32 Tax-Exempt Organizations: Other Operations and Restructuring 95 32.7 Single-Member Limited Liability Companies 95 32.10 Conversion from Nonexempt to Exempt Status 95 32.11 Conversion from One Exempt Status to Another 96 APPENDIX A: Sources of Tax-Exempt Organizations Law 97 Table of Tax-Exempt Organizations Law Tax Reform Proposals 103 Cumulative Table of Cases 109 Cumulative Table of IRS Revenue Rulings 139 Cumulative Table of IRS Revenue Procedures 153 Cumulative Table of IRS Private Determinations Cited in Text 155 Cumulative Table of IRS Private Letter Rulings, Technical Advice Memoranda, and Counsel Memoranda 173 Cumulative Table of Cases Discussed in Bruce R. Hopkins'' Nonprofit Counsel 205 Cumulative Table of IRS Private Determinations Discussed in Bruce R. Hopkins'' Nonprofit Counsel 217 Index 239.