536 536 Reg. § 1.513-1(a).
537 537 Reg. § 1.513-1(d)(2).
538 538 Reg. § 1.513-1(d).
539 539 Reg. § 1.513-1(d)(2).
540 540 Id.
541 541 Reg. § 1.513-1(d)(3).
542 542 Id.
543 543 IRC § 512(a)(1).
544 544 See § 2.5(g).
545 545 IRC § 511.
546 546 IRC § 513(a)(1).
547 547 IRC § 513(a)(2).
548 548 That is, organizations that are described in IRC § 501(c)(3).
549 549 That is, institutions that are described in IRC § 511(a)(2)(B).
550 550 IRC § 513(a)(3).
551 551 IRC § 513(d).
552 552 IRC § 513(d)(2)(A).
553 553 That is, organizations described in IRC §§ 501(c)(3), (4), or (5), respectively. Social welfare organizations are the subject of Tax-Exempt Organizations ch. 13, and labor and agricultural organizations are the subject of id. ch. 16.
554 554 IRC § 513(d).
555 555 IRC § 513(d)(3)(A).
556 556 That is, organizations described in IRC §§ 501(c)(3), (4), (5), or (6), respectively. Business leagues are the subject of Tax-Exempt Organizations ch. 14.
557 557 IRC § 513(e).
558 558 IRC § 513(f).
559 559 See § 2.3(b).
560 560 IRC § 513(h)(1)(A). The IRS is of the view that this exception is unavailable when the solicitation is in competition with for-profit vendors or is illegal (Tech. Adv. Mem. 9652004). Of course, the exception is not available when the monetary limitation is exceeded (e.g., State Police Association of Massachusetts v. Commissioner, 72 T.C.M. (CCH) 582 (1996)).
561 561 IRC § 513(h)(1)(B). When this exception is not available, such as when one of the parties is not a charitable organization, the resulting revenue is taxable unless it can be sheltered by means of another exception, such as by characterizing it as a royalty. See text accompanied by infra note 563. In this setting, even the exchange of mailing lists can give rise to taxable income (e.g., Tech. Adv. Mem. 9635001).
562 562 IRC § 512(b).
563 563 IRC §§ 512(b)(1), (2), (3), and (5). Most of the controversy in this context centers on the scope of the term royalty. E.g., Sierra Club, Inc. v. Commissioner, 86 F.3d 1526 (9th Cir. 1996).
564 564 IRC §§ 512(b)(4) and 514. The unrelated debt-financed income rules are the subject of Tax-Exempt Organizations § 24.12.
565 565 IRC § 512(b)(13).
566 566 IRC §§ 512(b)(7), (8), and (9).
567 567 IRC § 512(b)(12).
568 568 IRC § 512(a)(6). Final regulations to accompany this statute were issued on November 19, 2020 (T.D. 9933); they are summarized in Tax-Exempt Organizations § 25.5(b) (2021 Cum. Supp.).
569 569 IRC § 512(b)(12).
570 570 IRC § 512(b)(6).
571 571 See § 2.1.
572 572 See § 2.1(f).
573 573 See § 2.3.
574 574 See § 2.2.
575 575 In one instance, an attempted bequest of a half-interest in real property failed to qualify for the estate tax charitable contribution deduction because the charitable recipient of the interest failed to accept it (Tech. Adv. Mem. 9443001).
576 576 An individual must itemize deductions to claim a charitable contribution deduction. See § 2.6. In one case, the business expense deduction for payments was denied because the payments were charitable gifts; however, the charitable deduction was denied because the individual taxpayer did not itemize deductions (Irwin v. Commissioner, 72 T.C.M. (CCH) 1148 (1996)).
577 577 See § 2.1(f).
578 578 See § 23.1.
579 579 See § 2.4.
580 580 See § 3.6.
581 581 See § 7.3.
582 582