Table of Contents
1 Cover
5 Preface
8 PART ONE: Introduction to the Law of Tax‐Exempt Organizations CHAPTER ONE: Definition of and Rationales for Tax‐Exempt Organizations § 1.1 DEFINITION OF NONPROFIT ORGANIZATION CHAPTER TWO: Overview of Nonprofit Sector and Tax‐Exempt Organizations § 2.1 PROFILE OF NONPROFIT SECTOR § 2.2 ORGANIZATION OF IRS Notes
9 PART TWO: Fundamentals of the Law of Tax‐Exempt Organizations CHAPTER THREE: Tax Exemption: Source and Recognition § 3.2 RECOGNITION OF TAX EXEMPTION § 3.3 RECOGNITION OF PUBLIC CHARITY, PRIVATE FOUNDATION STATUS CHAPTER FOUR: Organizational, Operational, and Related Tests and Doctrines § 4.1 FORMS OF TAX‐EXEMPT ORGANIZATIONS § 4.7 COMMENSURATE TEST § 4.9 COMMERCIALITY DOCTRINE Notes CHAPTER FIVE: Nonprofit Governance § 5.3 BOARD DUTIES AND RESPONSIBILITIES § 5.7 IRS AND GOVERNANCE Notes
10 PART THREE: Tax‐Exempt Charitable Organizations CHAPTER SIX: Concept of Charitable § 6.2 PUBLIC POLICY DOCTRINE § 6.3 COLLATERAL CONCEPTS Notes CHAPTER SEVEN: Charitable Organizations § 7.2 RELIEF OF DISTRESSED § 7.4 PROVISION OF HOUSING § 7.6 PROMOTION OF HEALTH § 7.8 ADVANCEMENT OF EDUCATION § 7.14 FUNDRAISING ORGANIZATIONS § 7.15 INSTRUMENTALITIES OF GOVERNMENT § 7.17 QUALIFIED OPPORTUNITY ZONES Notes CHAPTER EIGHT: Educational Organizations § 8.1 FEDERAL TAX LAW DEFINITION OF EDUCATIONAL § 8.3 EDUCATIONAL INSTITUTIONS § 8.4 INSTRUCTION OF INDIVIDUALS § 8.5 INSTRUCTION OF PUBLIC Notes CHAPTER NINE: Scientific Organizations § 9.2 CONCEPT OF RESEARCH Note CHAPTER TEN: Religious Organizations § 10.1 CONSTITUTIONAL LAW FRAMEWORK § 10.2 FEDERAL TAX LAW DEFINITION OF RELIGION § 10.3 CHURCHES AND SIMILAR INSTITUTIONS § 10.5 INTEGRATED AUXILIARIES OF CHURCHES § 10.7 RELIGIOUS ORDERS Notes CHAPTER ELEVEN: Other Types of Charitable Organizations § 11.2 AMATEUR SPORTS ORGANIZATIONS § 11.8 DONOR‐ADVISED FUNDS § 11.9 ENDOWMENT FUNDS Notes CHAPTER TWELVE: Public Charities and Private Foundations § 12.1 FEDERAL TAX LAW DEFINITION OF PRIVATE FOUNDATION § 12.3 CATEGORIES OF PUBLIC CHARITIES § 12.4 PRIVATE FOUNDATION RULES Notes
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PART FOUR: Other Tax‐Exempt Organizations
CHAPTER THIRTEEN: Social Welfare Organizations
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