236 236 IRS Tax Exempt and Government Entities Division, Disaster Relief: Providing Assistance Through Charitable Organizations (Pub. 3833 (rev. 2014)).
237 237 In a summary of the federal tax law concerning international grantmaking by charitable organizations, the IRS suggested that, to be an eligible recipient of financial assistance in the disaster relief context, an individual must be “needy”; the word distressed was not used (Chief Couns. Adv. Mem. 200504031).
238 238 See § 2.3(b), text accompanied by note 331.
239 239 See § Id., text accompanied by note 329.
240 240 In general, Tax-Exempt Organizations § 7.2(b) (2021 cum. supp.).
241 241 See § 21.4.
242 242 In general, Private Foundations § 9.3(b).
243 243 See § 2.4(c).
244 244 See Private Foundations chs. 5 and 9.
245 245 Priv. Ltr. Rul. 200307084.
246 246 See § 2.3(b), text accompanied by infra notes 363–373.
247 247 Amounts transferred by or for employers to or for the benefit of employees are presumed not to be gifts, but rather items of gross income. IRC § 102(c). The IRS ruled that this rule is “inoperative” in this case because the payments are made by the charitable organization.
248 248 Priv. Ltr. Rul. 200243050.
249 249 See § 2.1(a).
250 250 As to the latter, some charitable organizations have policies, perhaps reflected in bylaws, requiring individuals to contribute, often annually, as a condition of serving on the governing board. In some instances, a specific amount is mandated.
251 251 See § 2.1(a).
252 252 Taynton v. United States, 60-1 U.S.T.C. ¶ 9,458 (D. Va. 1960).
253 253 Alman v. Commissioner, 39 T.C.M. (CCH) 527 (1979).
254 254 E.g., Sedam v. United States, 518 F.2d 242 (7th Cir. 1975).
255 255 E.g., Priv. Ltr. Rul. 200534022. Indeed, because the organization characterized the sellers' payments in connection with this program as “voluntary contributions,” the IRS held that the organization was “encouraging the avoidance of federal income tax,” which was seen as a nonexempt activity that was one of the bases precluding the organization from acquiring recognition of tax exemption.
256 256 Priv. Ltr. Rul. 201437004.
257 257 Costello v. Commissioner, 109 T.C.M. (CCH) 1441, 1448 (2015).
258 258 Scheidelman v. Commissioner, 100 T.C.M. (CCH) 24 (2010).
259 259 Scheidelman v. Commissioner, 2012-1 U.S.T.C. ¶ 50,402 (2d Cir. 2012).
260 260 Id. at 84,333.
261 261 Id. at 84,334.
262 262 United States v. American Bar Endowment, 477 U.S. 105 (1986).
263 263 Priv. Ltr. Rul. 8725058.
264 264 Priv. Ltr. Rul. 200228001.
265 265 Dowell v. United States, 553 F.2d 1233 (10th Cir. 1977).
266 266 Commissioner v. Duberstein, 363 U.S. 278, 285 (1960).
267 267 DeJong v. Commissioner, 309 F.2d 373 (9th Cir. 1962).
268 268 See § 2.6.
269 269 Harbor Lofts Associates v. Commissioner, 151 T.C. 17 (2018).
270 270 See § 7.6(d).
271 271 Harbor Lofts Associates v. Commissioner, 151 T.C. 17, 25 (2018).
272 272 Id.
273 273 Id. Likewise, Presley v. Commissioner, 116 T.C.M. (CCH) 387 (2018), aff'd, 790 Fed. Appx. 914 (10th Cir. 2019).
274 274 Kalapodis v. Commissioner, 108 T.C.M. (CCH) 392 (2014).
275 275 A C corporation is also known as a regular corporation; this tax term is derived from the portion of the Internal Revenue Code creating the concept. IRC subch. C, consisting of IRC §§ 301–385. Discussion of C corporations as donors is in § 4.16.
276 276 An S corporation is also known as a small business corporation; this term is derived from the portion of the Internal Revenue Code creating the concept. IRC subch. S, consisting of IRC §§ 1361–1379. A Subchapter S corporation is a pass-through entity, which means it is not subject to federal income taxation (the taxation is of the shareholders). Discussion of S corporations as donors is in § 4.17.
277 277 A partnership also is a pass-through entity (see supra note 276) (the taxation is of the partners). The federal tax treatment of partnerships is the subject of IRC subch. K consisting of