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PART SEVEN: Interorganizational Structures and Operational Forms
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PART SEVEN: Interorganizational Structures and Operational Forms
by Bruce R. Hopkins
The Law of Tax-Exempt Organizations, 12th Edition
Cover
About the Author
Preface
NOTE
About the Online Resources
Book Citations
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
§ 1.2 DEFINITION OF TAX-EXEMPT ORGANIZATION
§ 1.3 TAX-EXEMPT ORGANIZATIONS LAW PHILOSOPHY
§ 1.4 POLITICAL PHILOSOPHY RATIONALE
§ 1.5 INHERENT TAX RATIONALE
§ 1.6 OTHER RATIONALES AND REASONS FOR EXEMPT ORGANIZATIONS
§ 1.7 FREEDOM OF ASSOCIATION DOCTRINE
NOTES
CHAPTER TWO: Overview of Nonprofit Sector and Tax-Exempt Organizations
§ 2.1 PROFILE OF NONPROFIT SECTOR
§ 2.2 ORGANIZATION OF IRS
§ 2.3 EO DIVISION'S REPORTS AND WORK PLANS
NOTES
PART TWO: Fundamentals of the Law of Tax-Exempt Organizations
CHAPTER THREE: Tax Exemption: Source and Recognition
§ 3.1 SOURCE OF TAX EXEMPTION
§ 3.2 RECOGNITION OF TAX EXEMPTION
§ 3.3 RECOGNITION OF PUBLIC CHARITY, PRIVATE FOUNDATION STATUS
NOTES
CHAPTER FOUR: Organizational, Operational, and Related Tests and Doctrines
§ 4.1 FORMS OF TAX-EXEMPT ORGANIZATIONS
§ 4.2 GOVERNING INSTRUMENTS
§ 4.3 ORGANIZATIONAL TEST
§ 4.4 PRIMARY PURPOSE TEST
§ 4.5 OPERATIONAL TEST
§ 4.6 EXCLUSIVELY STANDARD
§ 4.7 COMMENSURATE TEST
§ 4.8 STATE ACTION DOCTRINE
§ 4.9 COMMERCIALITY DOCTRINE
§ 4.10 SOCIAL ENTERPRISE DEVELOPMENTS
NOTES
CHAPTER FIVE: Nonprofit Governance
§ 5.1 BOARDS OF DIRECTORS BASICS
§ 5.2 BOARD COMPOSITION AND TAX LAW
§ 5.3 BOARD DUTIES AND RESPONSIBILITIES
§ 5.4 BOARD MEMBER LIABILITY
§ 5.5 SARBANES-OXLEY ACT
§ 5.6 NONPROFIT GOVERNANCE PRINCIPLES
§ 5.7 IRS AND GOVERNANCE
NOTES
PART THREE: Tax-Exempt Charitable Organizations
CHAPTER SIX: Concept of Charitable
§ 6.1 FEDERAL TAX LAW DEFINITION OF CHARITABLE
§ 6.2 PUBLIC POLICY DOCTRINE
§ 6.3 COLLATERAL CONCEPTS
§ 6.4 WHAT TAX EXEMPTION DOES NOT CREATE
NOTES
CHAPTER SEVEN: Charitable Organizations
§ 7.1 RELIEF OF POOR
§ 7.2 RELIEF OF DISTRESSED
§ 7.3 CREDIT COUNSELING
§ 7.4 PROVISION OF HOUSING
§ 7.5 DOWN PAYMENT ASSISTANCE
§ 7.6 PROMOTION OF HEALTH
§ 7.7 LESSENING BURDENS OF GOVERNMENT
§ 7.8 ADVANCEMENT OF EDUCATION
§ 7.9 ADVANCEMENT OF SCIENCE
§ 7.10 ADVANCEMENT OF RELIGION
§ 7.11 PROMOTION OF SOCIAL WELFARE
§ 7.12 PROMOTION OF ARTS
§ 7.13 CONSORTIA
§ 7.14 FUNDRAISING ORGANIZATIONS
§ 7.15 INSTRUMENTALITIES OF GOVERNMENT
§ 7.16 OTHER CATEGORIES OF CHARITY
NOTES
CHAPTER EIGHT: Educational Organizations
§ 8.1 FEDERAL TAX LAW DEFINITION OF EDUCATIONAL
§ 8.2 EDUCATION CONTRASTED WITH PROPAGANDA
§ 8.3 EDUCATIONAL INSTITUTIONS
§ 8.4 INSTRUCTION OF INDIVIDUALS
§ 8.5 INSTRUCTION OF PUBLIC
§ 8.6 EDUCATIONAL ACTIVITY AS COMMERCIAL BUSINESS
§ 8.7 EDUCATIONAL ACTIVITY AS PRIVATE BENEFIT FUNCTION
§ 8.8 CHILD CARE ORGANIZATIONS
NOTES
CHAPTER NINE: Scientific Organizations
§ 9.1 FEDERAL TAX LAW DEFINITION OF SCIENCE
§ 9.2 CONCEPT OF RESEARCH
§ 9.3 REQUIREMENT OF PUBLIC INTEREST
§ 9.4 SCIENTIFIC AS CHARITABLE OR EDUCATIONAL
§ 9.5 TECHNOLOGY TRANSFER
NOTES
CHAPTER TEN: Religious Organizations
§ 10.1 CONSTITUTIONAL LAW FRAMEWORK
§ 10.2 FEDERAL TAX LAW DEFINITION OF RELIGION
§ 10.3 CHURCHES AND SIMILAR INSTITUTIONS
§ 10.4 CONVENTIONS OR ASSOCIATIONS OF CHURCHES
§ 10.5 INTEGRATED AUXILIARIES OF CHURCHES
§ 10.6 MISSION SOCIETIES
§ 10.7 RELIGIOUS ORDERS
§ 10.8 APOSTOLIC ORGANIZATIONS
§ 10.9 COMMUNAL GROUPS
§ 10.10 RETREAT FACILITIES
NOTES
CHAPTER ELEVEN: Other Types of Charitable Organizations
§ 11.1 CRUELTY PREVENTION ORGANIZATIONS
§ 11.2 AMATEUR SPORTS ORGANIZATIONS
§ 11.3 PUBLIC SAFETY TESTING ORGANIZATIONS
§ 11.4 COOPERATIVE HOSPITAL SERVICE ORGANIZATIONS
§ 11.5 COOPERATIVE EDUCATIONAL SERVICE ORGANIZATIONS
§ 11.6 CHARITABLE RISK POOLS
§ 11.7 LITERARY 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
§ 12.2 DISQUALIFIED PERSONS
§ 12.3 CATEGORIES OF PUBLIC CHARITIES
§ 12.4 PRIVATE FOUNDATION RULES
NOTES
PART FOUR: Other Tax-Exempt Organizations
CHAPTER THIRTEEN: Social Welfare Organizations
§ 13.1 CONCEPT OF SOCIAL WELFARE
§ 13.2 REQUIREMENT OF COMMUNITY
§ 13.3 CONDUCT OF BUSINESS
§ 13.4 ADVOCACY ORGANIZATIONS
NOTES
CHAPTER FOURTEEN: Business Leagues and Similar Organizations
§ 14.1 CONCEPT OF BUSINESS LEAGUE
§ 14.2 DISQUALIFYING ACTIVITIES
§ 14.3 CHAMBERS OF COMMERCE
§ 14.4 BOARDS OF TRADE
§ 14.5 REAL ESTATE BOARDS
NOTES
CHAPTER FIFTEEN: Social Clubs
§ 15.1 SOCIAL CLUBS IN GENERAL
§ 15.2 PUBLIC USE LIMITATION
§ 15.3 INVESTMENT INCOME LIMITATION
§ 15.4 EXCEPTIONS TO LIMITATIONS
§ 15.5 TAXATION OF SOCIAL CLUBS
§ 15.6 SALE OF CLUB ASSETS
NOTES
CHAPTER SIXTEEN: Labor, Agricultural, and Horticultural Organizations
§ 16.1 LABOR ORGANIZATIONS
§ 16.2 AGRICULTURAL ORGANIZATIONS
§ 16.3 HORTICULTURAL ORGANIZATIONS
NOTES
CHAPTER SEVENTEEN: Political Organizations
§ 17.1 POLITICAL ORGANIZATIONS IN GENERAL
§ 17.2 ORGANIZATIONAL TEST
§ 17.3 OPERATIONAL TEST
§ 17.4 PUBLIC POLICY ADVOCACY ACTIVITIES
§ 17.5 TAXATION OF POLITICAL ORGANIZATIONS
§ 17.6 TAXATION OF OTHER EXEMPT ORGANIZATIONS
§ 17.7 AVOIDING POLITICAL ORGANIZATIONS TAX
§ 17.8 INDEPENDENT POLITICAL ACTION COMMITTEES
NOTES
CHAPTER EIGHTEEN: Employee Benefit Funds
§ 18.1 OVERVIEW
§ 18.2 SPECIAL RULES FOR WELFARE BENEFIT FUNDS
§ 18.3 VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATIONS
§ 18.4 SUPPLEMENTAL UNEMPLOYMENT BENEFIT TRUSTS
§ 18.5 BLACK LUNG BENEFITS TRUSTS
§ 18.6 RETIREMENT PLAN TRUST FUNDS
§ 18.7 OTHER BENEFIT FUNDS
NOTES
CHAPTER NINETEEN: Other Categories of Tax-Exempt Organizations
§ 19.1 INSTRUMENTALITIES OF THE UNITED STATES
§ 19.2 TITLE-HOLDING CORPORATIONS
§ 19.3 LOCAL ASSOCIATIONS OF EMPLOYEES
§ 19.4 FRATERNAL ORGANIZATIONS
§ 19.5 BENEVOLENT OR MUTUAL ORGANIZATIONS
§ 19.6 CEMETERY COMPANIES
§ 19.7 CREDIT UNIONS
§ 19.8 MUTUAL RESERVE FUNDS
§ 19.9 INSURANCE COMPANIES AND ASSOCIATIONS
§ 19.10 CROP OPERATIONS FINANCE CORPORATIONS
§ 19.11 VETERANS' ORGANIZATIONS
§ 19.12 FARMERS' COOPERATIVES
§ 19.13 SHIPOWNERS' PROTECTION AND INDEMNITY ASSOCIATIONS
§ 19.14 HOMEOWNERS' ASSOCIATIONS
§ 19.15 HIGH-RISK INDIVIDUALS' HEALTH CARE COVERAGE ORGANIZATIONS
§ 19.16 WORKERS' COMPENSATION REINSURANCE ORGANIZATIONS
§ 19.17 NATIONAL RAILROAD RETIREMENT INVESTMENT TRUST
§ 19.18 QUALIFIED HEALTH INSURANCE ISSUERS
§ 19.19 QUALIFIED TUITION PROGRAMS
§ 19.20 ABLE PROGRAMS
§ 19.21 PROFESSIONAL SPORTS LEAGUES
§ 19.22 GOVERNMENTAL AND QUASI-GOVERNMENTAL ENTITIES
§ 19.23 NATIVE AMERICAN TRIBES
§ 19.24 OTHER CATEGORIES OF TAX-EXEMPT ORGANIZATIONS
§ 19.25 NONEXEMPT MEMBERSHIP ORGANIZATIONS
NOTES
PART FIVE: Principal Exempt Organization Laws
CHAPTER TWENTY: Private Inurement and Private Benefit Doctrines
§ 20.1 CONCEPT OF PRIVATE INUREMENT
§ 20.2 DEFINITION OF NET EARNINGS
§ 20.3 DEFINITION OF INSIDER
§ 20.4 COMPENSATION ISSUES
§ 20.5 EXECUTIVE COMPENSATION TAX
§ 20.6 OTHER FORMS OF PRIVATE INUREMENT
§ 20.7 PER SE PRIVATE INUREMENT
§ 20.8 INCIDENTAL PRIVATE INUREMENT
§ 20.9 PRIVATE INUREMENT AND SOCIAL WELFARE ORGANIZATIONS
§ 20.10 PRIVATE INUREMENT AND BUSINESS LEAGUES
§ 20.11 PRIVATE INUREMENT AND SOCIAL CLUBS
§ 20.12 PRIVATE INUREMENT AND OTHER CATEGORIES OF EXEMPT ORGANIZATIONS
§ 20.13 PRIVATE BENEFIT DOCTRINE
NOTES
CHAPTER TWENTY-ONE: Intermediate Sanctions
§ 21.1 CONCEPT OF INTERMEDIATE SANCTIONS
§ 21.2 TAX-EXEMPT ORGANIZATIONS INVOLVED
§ 21.3 DISQUALIFIED PERSONS
§ 21.4 TRANSACTIONS INVOLVED
§ 21.5 CONTROLLED ENTITIES
§ 21.6 INTERMEDIARIES
§ 21.7 FOR THE USE OF TRANSACTIONS
§ 21.8 INITIAL CONTRACT EXCEPTION
§ 21.9 REBUTTABLE PRESUMPTION OF REASONABLENESS
§ 21.10 EXCISE TAX REGIME
§ 21.11 CORRECTION REQUIREMENT
§ 21.12 DEFINITIONS
§ 21.13 INDEMNIFICATION AND INSURANCE
§ 21.14 RETURN FOR PAYMENT OF EXCISE TAXES
§ 21.15 STATUTE OF LIMITATIONS
§ 21.16 INTERRELATIONSHIP WITH PRIVATE INUREMENT DOCTRINE
NOTES
CHAPTER TWENTY-TWO: Legislative Activities by Tax-Exempt Organizations
§ 22.1 LEGISLATIVE ACTIVITIES LAW FOR EXEMPT ORGANIZATIONS—INTRODUCTION
§ 22.2 MEANING OF LEGISLATION
§ 22.3 LOBBYING BY CHARITABLE ORGANIZATIONS
§ 22.4 LOBBYING EXPENDITURES AND TAX SANCTIONS
§ 22.5 LEGISLATIVE ACTIVITIES OF SOCIAL WELFARE ORGANIZATIONS
§ 22.6 LEGISLATIVE ACTIVITIES OF BUSINESS LEAGUES
§ 22.7 LEGISLATIVE ACTIVITIES OF OTHER TAX-EXEMPT ORGANIZATIONS
§ 22.8 INTERNET COMMUNICATIONS
§ 22.9 CONSTITUTIONAL LAW FRAMEWORK
NOTES
CHAPTER TWENTY-THREE: Political Campaign Activities by Tax-Exempt Organizations
§ 23.1 POLITICAL CAMPAIGN ACTIVITIES BY CHARITABLE ORGANIZATIONS—INTRODUCTION
§ 23.2 PROHIBITION ON CHARITABLE ORGANIZATIONS
§ 23.3 POLITICAL CAMPAIGN EXPENDITURES AND TAX SANCTIONS
§ 23.4 TAXATION OF POLITICAL EXPENDITURES
§ 23.5 “RELIGIOUS LIBERTY” EXECUTIVE ORDER
§ 23.6 POLITICAL ACTIVITIES OF SOCIAL WELFARE ORGANIZATIONS
§ 23.7 POLITICAL ACTIVITIES BY LABOR ORGANIZATIONS
§ 23.8 POLITICAL ACTIVITIES BY BUSINESS LEAGUES
§ 23.9 POLITICAL ACTIVITIES BY OTHER CATEGORIES OF EXEMPT ORGANIZATIONS
§ 23.10 ADVOCACY COMMUNICATIONS
§ 23.11 INTERNET COMMUNICATIONS
NOTES
CHAPTER TWENTY-FOUR: Unrelated Business: Basic Rules
§ 24.1 INTRODUCTION TO UNRELATED BUSINESS RULES
§ 24.2 DEFINITION OF TRADE OR BUSINESS
§ 24.3 DEFINITION OF REGULARLY CARRIED ON
§ 24.4 DEFINITION OF SUBSTANTIALLY RELATED
§ 24.5 CONTEMPORARY APPLICATIONS OF UNRELATED BUSINESS RULES
§ 24.6 CORPORATE SPONSORSHIPS
§ 24.7 PARTNERSHIP RULES
§ 24.8 COMMERCIAL-TYPE INSURANCE
§ 24.9 UNRELATED DEBT-FINANCED INCOME
NOTES
CHAPTER TWENTY-FIVE: Unrelated Business: Modifications, Exceptions, Special Rules, and Taxation
§ 25.1 MODIFICATIONS
§ 25.2 EXCEPTIONS
§ 25.3 SPECIAL RULES
§ 25.4 FRINGE BENEFIT RULES
§ 25.5 “BUCKETING” RULE
§ 25.6 TAX STRUCTURE
§ 25.7 DEDUCTION RULES
NOTES
PART SIX: Acquisition and Maintenance of Tax Exemption
CHAPTER TWENTY-SIX: Exemption Recognition and Notice Processes
§ 26.1 RECOGNITION APPLICATION PROCEDURE
§ 26.2 REQUIREMENTS FOR CHARITABLE ORGANIZATIONS
§ 26.3 NONPRIVATE FOUNDATION STATUS
§ 26.4 REQUIREMENTS FOR SOCIAL WELFARE ORGANIZATIONS
§ 26.5 REQUIREMENTS FOR CERTAIN CREDIT COUNSELING ORGANIZATIONS
§ 26.6 REQUIREMENTS FOR CERTAIN EMPLOYEE BENEFIT ORGANIZATIONS
§ 26.7 REQUIREMENTS FOR CERTAIN PREPAID TUITION PLANS
§ 26.8 REQUIREMENTS FOR CERTAIN HEALTH INSURANCE ISSUERS
§ 26.9 REQUIREMENT FOR ABLE PROGRAMS
§ 26.10 RULES FOR OTHER CATEGORIES OF ORGANIZATIONS
§ 26.11 GROUP EXEMPTION RULES
§ 26.12 SUSPENSION OF TAX EXEMPTION
§ 26.13 NOTICE REQUIREMENTS FOR SOCIAL WELFARE ORGANIZATIONS
§ 26.14 NOTICE REQUIREMENTS FOR POLITICAL ORGANIZATIONS
§ 26.15 INTEGRAL PART DOCTRINE
§ 26.16 FORFEITURE OF TAX EXEMPTION
§ 26.17 CONSTITUTIONAL LAW ASPECTS OF PROCESS
NOTES
CHAPTER TWENTY-SEVEN: Administrative and Litigation Procedures
§ 27.1 ADMINISTRATIVE PROCEDURES WHERE RECOGNITION DENIED
§ 27.2 REVOCATION OR MODIFICATION OF TAX-EXEMPT STATUS: ADMINISTRATIVE PROCEDURES
§ 27.3 RETROACTIVE REVOCATION OF TAX-EXEMPT STATUS
§ 27.4 STATUTE OF LIMITATIONS MATTERS
§ 27.5 REVOCATION OF TAX-EXEMPT STATUS: LITIGATION PROCEDURES
§ 27.6 IRS EXAMINATION PROCEDURES AND PRACTICES
§ 27.7 COMPLIANCE CHECKS
§ 27.8 FAST-TRACK CASE SETTLEMENT PROGRAM
§ 27.9 IRS DISCLOSURE TO STATE OFFICIALS
NOTES
CHAPTER TWENTY-EIGHT: Operational Requirements
§ 28.1 CHANGES IN OPERATIONS OR FORM
§ 28.2 ANNUAL REPORTING RULES
§ 28.3 NOTIFICATION REQUIREMENT
§ 28.4 ABLE PROGRAM REPORTS
§ 28.5 FILING REQUIREMENTS AND TAX-EXEMPT STATUS
§ 28.6 CHARITABLE ORGANIZATIONS LISTING RELIANCE RULES
§ 28.7 REPORTING BY POLITICAL ORGANIZATIONS
§ 28.8 ELECTRONIC FILING RULES
§ 28.9 UNRELATED BUSINESS INCOME TAX RETURNS
§ 28.10 IRS DOCUMENT DISCLOSURE RULES
§ 28.11 DOCUMENT DISCLOSURE OBLIGATIONS OF EXEMPT ORGANIZATIONS
§ 28.12 INFORMATION OR SERVICES DISCLOSURE
§ 28.13 FUNDRAISING DISCLOSURE
§ 28.14 INSURANCE ACTIVITIES
§ 28.15 FEEDER ORGANIZATIONS
§ 28.16 TAX-EXEMPT ENTITY LEASING RULES
§ 28.17 TAX-EXEMPT ORGANIZATIONS AND TAX SHELTERS
§ 28.18 RECORDKEEPING REQUIREMENTS
NOTES
PART SEVEN: Interorganizational Structures and Operational Forms
CHAPTER TWENTY-NINE: Tax-Exempt Organizations and Exempt Subsidiaries
§ 29.1 SUBSIDIARIES BASICS
§ 29.2 CHARITABLE ORGANIZATIONS AS SUBSIDIARIES
§ 29.3 TAX-EXEMPT SUBSIDIARIES OF CHARITABLE ORGANIZATIONS
§ 29.4 OTHER COMBINATIONS OF TAX-EXEMPT ORGANIZATIONS
§ 29.5 POTENTIAL OF ATTRIBUTION
§ 29.6 CONTRIBUTIONS AND OTHER PAYMENTS
§ 29.7 REVENUE FROM TAX-EXEMPT SUBSIDIARY
NOTES
CHAPTER THIRTY: Tax-Exempt Organizations and For-Profit Subsidiaries
§ 30.1 FOR-PROFIT SUBSIDIARIES IN GENERAL
§ 30.2 POTENTIAL OF ATTRIBUTION TO PARENT
§ 30.3 FINANCIAL CONSIDERATIONS
§ 30.4 ASSET ACCUMULATIONS
§ 30.5 SUBSIDIARIES IN PARTNERSHIPS
§ 30.6 REVENUE FROM FOR-PROFIT SUBSIDIARY
§ 30.7 LIQUIDATIONS
NOTES
CHAPTER THIRTY-ONE: Tax-Exempt Organizations and Joint Ventures
§ 31.1 PARTNERSHIPS AND JOINT VENTURES BASICS
§ 31.2 PUBLIC CHARITIES AS GENERAL PARTNERS
§ 31.3 WHOLE-ENTITY JOINT VENTURES
§ 31.4 ANCILLARY JOINT VENTURES
§ 31.5 LOW-INCOME HOUSING VENTURES
§ 31.6 INFORMATION REPORTING
NOTES
CHAPTER THIRTY-TWO: Tax-Exempt Organizations: Other Operations and Restructuring
§ 32.1 MERGERS
§ 32.2 REORGANIZATIONS
§ 32.3 MULTIPLE-MEMBER LIMITED LIABILITY COMPANIES
§ 32.4 SINGLE-MEMBER LIMITED LIABILITY COMPANIES
§ 32.5 CHOICE OF ENTITY CONSIDERATIONS
§ 32.6 CONVERSION FROM EXEMPT TO NONEXEMPT STATUS
§ 32.7 CONVERSION FROM NONEXEMPT TO EXEMPT STATUS
§ 32.8 CONVERSION FROM ONE EXEMPT STATUS TO ANOTHER
NOTES
Index
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CHAPTER TWENTY-EIGHT: Operational Requirements
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CHAPTER TWENTY-NINE: Tax-Exempt Organizations and Exempt Subsidiaries
PART SEVEN
Interorganizational Structures and Operational Forms
Chapter Twenty-Nine
Tax-Exempt Organizations and Exempt Subsidiaries
Chapter Thirty
Tax-Exempt Organizations and For-Profit Subsidiaries
Chapter Thirty-One
Tax-Exempt Organizations and Joint Ventures
Chapter Thirty-Two
Tax-Exempt Organizations: Other Operations and Restructuring
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