The Tax Law of Charitable Giving. Bruce R. Hopkins

target="_blank" rel="nofollow" href="#ulink_828ea1b3-ca5c-5774-a763-dcb4a54fbb0b">278 A limited liability company also is a pass-through entity (see supra note 276), with the incidence of taxation on the members, in that limited liability companies are generally taxed the same as partnerships. An illustration of a limited liability company as a donor is in § 10.3(f), note 228.

      279 279 A discussion of trusts as donors is in § 7.21.

      280 280 See § 6.3(c).

      281 281 See, e.g., §§ 4.17, 4.18.

      282 282 E.g., Skripak v. Commissioner, 84 T.C. 285 (1985); Weitz v. Commissioner, 56 T.C.M. (CCH) 1422 (1989).

      283 283 Zavadil v. Commissioner, 106 T.C.M. (CCH) 346 (2013), aff'd to second issue, 793 F.3d 866 (8th Cir. 2015).

      284 284 See § 2.1(a).

      285 285 See Tax-Exempt Organizations, particularly pt. 3. In deciding whether an organization is a qualified charitable donee, the U.S. Tax Court will take judicial notice of this list. Van Dusen v. Commissioner, 136 T.C. 515 (2011); Viralam v. Commissioner, 136 T.C. 151 (2011); Jennings v. Commissioner, 80 T.C.M. (CCH) 783 (2000), aff'd, 19 Fed. Appx. 351 (6th Cir. 2001).

      286 286 IRC § 501(c)(3).

      287 287 IRC § 170(c).

      288 288 IRC § 170(c)(1).

      289 289 IRC § 2522(a).

      290 290 IRC § 2055(a).

      291 291 See ch. 6.

      292 292 IRC § 501(c)(3).

      293 293 IRC § 170(c)(2). The IRS issues rulings on the qualification of organizations as charitable donees. E.g., Priv. Ltr. Rul. 9037021.

      294 294 The public safety testing organization is the subject of Tax-Exempt Organizations § 11.3.

      295 295 IRC § 170(c)(1). These entities are not tax-exempt in the sense that they are described in IRC § 501(c). They are, however, very much tax-exempt organizations in the generic sense of that term. See Tax-Exempt Organizations § 19.23.

      296 296 IRC § 170(c)(3). Veterans' organizations generally are tax-exempt by reason of IRC § 501(c)(19). See Tax-Exempt Organizations § 19.11(a). Some veterans' organizations are tax-exempt by reason of being classified as social welfare organizations under IRC § 501(c)(4) (see Tax-Exempt Organizations ch. 13), and some are classified as charitable organizations under IRC § 501(c)(3) (see Tax-Exempt Organizations pt. 3).

      297 297 IRC § 170(c)(4). These organizations are tax-exempt by reason of IRC § 501(c)(8). See Tax-Exempt Organizations § 19.4(a). This is a category of charitable donee only in the case of contributions by individuals.

      298 298 IRC § 170(c)(5). These organizations are tax-exempt by reason of IRC § 501(c)(13). See Tax-Exempt Organizations § 19.6.

      299 299 IRC § 501(a).

      300 300 IRC § 501(c).

      301 301 IRC § 170.

      302 302 IRC § 170(c).

      303 303 These are entities that are tax-exempt, usually by reason of IRC § 501(c)(2). See Tax-Exempt Organizations § 19.2.

      304 304 These are entities that are tax-exempt by reason of IRC § 501(c)(6). See Tax-Exempt Organizations ch. 14.

      305 305 That is, they are organizations described in IRC § 501(c)(3).

      306 306 IRC § 170(c)(2)(B).

      307 307 IRC § 170(c)(2)(A).

      308 308 IRC § 170(c)(2)(C). The private inurement doctrine is discussed in Tax-Exempt Organizations ch. 20.

      309 309 IRC § 170(c)(2)(D).

      310 310 See Tax-Exempt Organizations ch. 22.

      311 311 IRC § 170(c)(2)(D).

      312 312 See Tax-Exempt Organizations ch. 23.

      313 313 Pennsylvania Co. for Insurance on Lives v. Helvering, 66 F.2d 284, 285 (D.C. Cir. 1933).

      314 314 Int'l Reform Federation v. District Unemployment Board, 131 F.2d 337, 339 (D.C. Cir. 1942).

      315 315 United States v. Proprietors of Social Law Library, 102 F.2d 481, 483 (1st Cir. 1939).

      316 316 Helvering v. Bliss, 293 U.S. 144, 147 (1934) (emphasis supplied).

      317 317 Bob Jones University v. United States, 461 U.S. 574, 586, 587–588 (1983).

      318 318 Id. at 591–592.

      319 319 Id. at 592.

      320 320 Ould v. Washington Hosp. for Foundlings, 95 U.S. 303,