Index

  •  
  • Abatement, of taxes, §§ 12.4, 21.10
  • ABLE programs, § 19.20
  • Accountable care organizations, § 7.6(m)
  • Accounting periods, changing, § 28.2(a)(vi)
  • Achieving a Better Life Experience Act of 2014, § 19.20
  • Acquisition indebtedness, § 24.9(c)
  • Action organizations, §§ 4.5(d), 22.3(c)(i), 23.1
  • Activist organizations, § 23.2(f)
  • Activities test, § 4.5(b)
  • Adjunct theory, § 7.13(b)
  • Administrative procedures
    • denial of recognition, § 27.1
    • revocation or modification of tax-exempt status, § 27.2
  • Advancement organizations
    • of education, § 7.8
    • of religion, § 7.10
    • of science, § 7.9
  • Advertising, § 24.5(h)
  • Advocacy communications, § 23.9
  • Advocacy organizations, § 13.3, Chapters 17, 22, 23
  • Affiliated organizations, § 22.2(d)(vii), Chapters 29, 30, 31. See also Subsidiaries
  • Affirmative action principles, § 6.2(e)
  • Aggregate principle, § 4.5(e)
  • Agricultural organizations
    • tax exemption of, § 16.2
    • and unrelated business rules, § 24.5(f)
  • Agricultural Research, Extension, and Teaching Policy Act of 1977, § 7.16
  • Agricultural research organizations, §§ 7.16(f), 12.3(a)
  • Amateur sports organizations, § 11.2
  • American Jobs Protection Act of 2004, § 28.17(h)
  • American National Red Cross Governance Modernization Act of 2007, § 5.6(e)
  • American Recovery and Reinvestment Act of 2009, §§ 7.6(k), 18.3
  • Ancillary joint ventures, § 31.4
  • Animals, prevention of cruelty to, § 11.1
  • Annual information returns
    • ABLE program reports, § 28.4
    • and assessments of tax, § 28.2(a)(vi)
    • disclosure of, by exempt organizations, § 28.11
    • disclosure of, by IRS, § 28.11(a)
    • electronic filing of, § 28.8
    • exceptions from filing, § 28.2(b)
    • filing dates, § 28.2(a)(iv)
    • of groups, § 28.2(d)
    • IRS database reliance rules, § 28.6
    • and IRS examinations, § 27.7(a)(ii)
    • and limited liability companies, § 28.2(c)
    • notification requirement, § 28.3
    • overview of returns, § 28.2(a)
    • penalties, § 28.2(a)(v)
    • of political organizations, § 28.7
    • and tax-exempt status, § 28.5
  • Annuities, § 25.1(f)
  • Apostolic organizations, § 10.8
  • Applicable tax-exempt organizations, § 21.2
  • Application for recognition of exemption
    • ABLE programs, requirements for, § 26.9
    • charitable organizations, requirements for, § 26.2(a)
    • completed, § 26.1(c)
    • constitutional law aspects of process, § 26.17
    • credit counseling organizations, requirements for, § 26.5
    • disclosure of, by exempt organizations, § 28.11
    • disclosure of, by IRS, § 28.11(a)
    • employee benefit organizations, requirements for, § 26.6
    • exceptions from filing requirement, § 26.2(b)
    • health insurance issuers, requirements for, § 26.7
    • information in, § 26.1(a)
    • interactive application, § 26.1(f)
    • and limited liability companies, § 26.2(c)
    • other types of organizations, requirements for, § 26.10
    • perjury, penalties for, § 26.1(e)
    • prepaid tuition plans, requirements for, § 26.7
    • preparation of, § 26.1(b)(iii)
    • procedures for, § 26.1
    • social welfare organizations, requirements for, § 26.4
    • streamlined (Form 1023-EZ), § 26.1(g)
    • user fees, § 26.1(d)
  • Appraisals, §§ 20.5(c), 32.7(b)
  • Articles of organization, §§ 4.2, 4.3, 4.3(c)
  • Arts, promotion of, as charitable function, § 7.12
  • Asset sales
    • as excess benefit, § 21.4(a)
    • as private inurement, § 20.5(c)
    • as self-dealing, § 12.4(a)
  • Assets
    • accumulations of, § 30.4
    • conditions on transfers, § 11.8(d)
    • private operating foundation test for, § 12.1(b)
    • sales of, §§ 15.6, 20.5(c)
  • Associate member dues, §§ 24.5(e)(iii), 25.2(l)
  • Association, freedom of, § 1.7
  • Associational test, § 10.3(b)
  • Associations. See Business leagues
  • Associations of churches, § 10.4
  • Assumptions of liability, § 20.5(e)
  • Athletic events. See Sports
  • Attribution considerations, §§ 30.2, 32.1(d)
  • Audits, IRS. See Examination procedures and practices, IRS
  • Automatic excess benefit transactions
    • and donor-advised funds, § 21.4(e)
    • in general, § 21.4(c)
    • and supporting organizations, § 21.4(d)
  •  
  • B corporations, § 4.10(d)
  • Benefit corporations, § 4.10(e)
  • Benefit funds, §§ 15.1(c), 18.2, 18.7
  • Benevolent or mutual organizations
    • local life insurance associations, § 19.5(a)
    • mutual organizations, § 19.5(b)
  • Bifurcation, §§ 29.1, 30.1
  • Bingo games, § 25.2(h)
  • Black Lung Benefits Revenue Act of 1977, § 18.5
  • Black lung benefits trusts, § 18.5
  • Blocker corporations, § 25.1(n)
  • Boards of directors
    • compensation of, § 20.4(f)
    • composition of, §§ 4.3(d), 5.2
    • of credit counseling organizations, § 5.6(h)
    • duties of, § 5.3
    • fiduciary responsibilities of, § 5.3
    • in general, §§ 5.1, 32.1(b)
    • independent, § 21.9(a)
    • liability of, § 5.4
    • and private inurement doctrine, § 20.4(e)
  • Boards of trade, § 14.4
  • Bonuses, § 20.4(a)
  • Boost principle, § 26.13(a)
  • Boycotts, § 23.2(g)
  • Broadcasting
    • by churches, § 10.3(b)
    • by educational organizations, § 8.6
  • Brownfield sites gain, § 25.1(o)
  • Bucketing rule, § 25.5
  • Burdens of government, lessening, § 7.7
  • Business, definition of, § 24.2
  • Business expense deduction disallowance rules, § 22.6(a)
  • Business leagues
    • business, meaning of, § 14.1(b)
    • certification programs, § 14.1(g)
    • and charitable subsidiaries, § 29.2(b)
    • concept of, § 14.1(a)
    • disqualifying activities, § 14.2
    • for-profit business activities, § 14.2(b)
    • in general, § 14.1(f)
    • legislative activities, of, §§ 22.2(c), 22.6
    • line-of-business requirement, §§ 14.1(c), 14.2(a)
    • membership services, § 14.1(d)
    • particular services, performance of, § 14.2(c)
    • political activities of, § 23.7
    • and private inurement doctrine, §§ 14.2(d), 20.9
    • professional organizations, § 14.1(e)
    • and unrelated business rules, §§ 14.2(c)(iv), 24.5(e)
  • Bylaws, §§ 4.2, 4.3, 4.3(c)
  •  
  • Campaigns, political, §§ 23.2, 23.2(e)
  • Candidate, political, definition of, § 23.2(d)
  • Capital gains, § 25.1(j)
  • Capitalization, of for-profit subsidiaries, § 30.3(a)
  • Care of orphans, as charitable function, § 7.16(f)
  • Cemetery companies, § 19.6
  • Certification programs, §§ 14.1(g), 24.5(q)
  • Chambers of commerce, § 14.3
  • Charitable, definition of
    • common law, § 6.1(b)
    • federal tax law, § 6.1(c), Chapter 7
  • Charitable activities
    • arts, promotion of, § 7.12
    • consortia, § 7.13
    • credit counseling, § 7.3
    • down payment assistance, § 7.5
    • education, advancement of, § 7.8
    • environmental protection, § 7.16(a)
    • fundraising, § 7.14
    • health, promotion of, § 7.6
    • housing, provision of, § 7.4
    • instrumentalities of government, § 7.15
    • lessening burdens of government, § 7.7
    • local economic development, § 7.16(e)
    • other types of, § 7.16(f)
    • patriotism, promotion of, § 7.16(b)
    • public interest law practice, § 7.16(d)
    • relief of distressed, § 7.2
    • relief of poor, § 7.1
    • religion, advancement of, § 7.10
    • science, advancement of, § 7.9
    • social welfare, advancement of, § 7.11
    • sports, promotion of, § 7.16(c)
  • Charitable class, requirement of, § 6.3(a)
  • Charitable, concept of
    • collateral concepts, § 6.3
    • public policy doctrine, § 6.2
  • Charitable gift annuities, §§ 24.9(c), 28.15(b)
  • Charitable giving, amounts of, § 2.1
  • Charitable organizations, Chapter 7
  • Charitable organizations listing reliance rules, § 28.7
  • Charitable remainder trusts, §§ 19.24, 28.3
  • Charitable risk pools, §§ 11.6, 28.14(c)
  • Charitable split-dollar insurance plans, § 28.13(d)
  • Charity care, § 7.6(a)
  • Charity as evolutionary concept, § 6.3(c)
  • Charity, other categories of, § 7.16
  • Check-the-box regulations
    • basic rules, § 4.1(b)(i)
    • exempt organization rules, § 4.1(b)(ii)
  • Child care organizations, § 8.8
  • Choice of entity considerations, § 32.5
  • Churches
    • associational test, § 10.3(b)
    • associations of, § 10.4
    • audits of, § 27.7(c)
    • conventions of, §§ 10.4, 10.5
    • definition of, § 10.3(a)
    • examinations of, § 27.7(c)
    • exception from annual return filing requirement, § 28.2(b)(i)
    • exception from recognition application, § 26.2(b)
    • integrated auxiliaries of, § 10.5
    • as public charities, § 12.3(a)
    • tax exemption of, § 10.3
  • Colleges, § 11.9(b). See also Educational institutions; Endowment funds; Schools; Universities
    • as public charities, § 12.3(a)
    • tax exemption of, § 8.3(a)
    • and unrelated business rules, § 24.5(a)
  • Combinations of tax-exempt organizations, § 22.2(d)(vii), Chapters 29, 30, 31
  • Commensurate test, §§ 4.7, 7.14(b)
  • Commercial testing, § 9.2
  • Commercial-type insurance
    • and tax-exempt status, § 28.14(b)
    • and unrelated business rules, § 24.8
  • Commerciality, doctrine of
    • contemporary perspective on, § 4.9(h)
    • and educational institutions, § 8.6
    • elements of commerciality, § 4.9(f)
    • IRS ruling policy, § 4.9(g)
    • origin of, § 4.9(c)
    • other applications of doctrine, § 4.9(e)
    • publishing and, § 4.9(d)
    • rationale for, § 4.9(b)
    • summary of, § 4.9(a)
  • Commission on Private Philanthropy and Public Needs, §§ 1.4, 2.0 2
  • Common fund foundations, § 12.1(e)
  • Communal groups, § 10.9
  • Community, definition of, § 13.2
  • Community associations, §§ 13.2(a), 14.3
  • Community benefit standard, § 7.6(a)
  • Community foundations, §§ 12.1(f), 12.3(b)(iii)
  • Compensation
    • of boards of directors, § 20.4(f)
    • bonuses, § 20.4(a)
    • definition of, § 20.4(a)
    • multiple payors of, § 20.4(d)
    • reasonableness of, § 20.4(b)
  • Competition and unrelated business rules, § 24.2(c)
  • Compliance checks, § 27.8
  • Condominium management associations, § 13.2(a)
  • Conduit foundations, § 12.1(d)
  • Conflict-of-interest policies, §§ 5.7(f)(iv), 28.3(e)
  • Consortia, § 7.13
  • Constitutional law framework
    • and exemption recognition process, § 26.15
    • free speech, § 10.1(a)(iv)
    • Internal Revenue Code provisions (religion), § 10.1(c)
    • legislative activities, § 22.9
    • for religious organizations, § 10.1(a)
    • and tax exemption (for religious organizations), § 10.1(b)
  • Continuous improvement, § 2.2(c)
  • Contributors, substantial, § 12.2(a)
  • Control devices, §§ 12.3(c), 29.1, 30.1(c)
  • Controlled entities, §§ 12.3(c), 21.5, 22.3(d)(vii), Chapters 29, 30
  • Convenience businesses, § 25.2(b)
  • Convenience doctrine, § 25.2(b)
  • Conventions, § 25.2(f). See also Trade show activities
    • of churches, § 10.4
    • on Internet, §§ 24.5(o), 25.2(f)
  • Conventions of churches, § 10.4
  • Conversions
    • from exempt to another exempt status, § 32.8
    • from exempt to nonexempt status, federal tax law, § 32.6(b)
    • from exempt to nonexempt status, state law, § 32.6(a)
    • from nonexempt to exempt status, federal tax law, § 32.7(b)
    • from nonexempt to exempt status, state law, § 32.7(a)
    • gain or loss recognition, § 32.7(c)
  • Cooperative educational service organizations, § 11.5
  • Cooperative hospital service organizations, § 11.4
  • Cooperatives, §§ 3.4, 19.24
  • Corporate sponsorships, § 24.6
  • Corporations, as disqualified persons, § 12.2(e)
  • Correction requirements, §§ 12.4, 21.11
  • Cost allocation rules, §§ 22.3(d)(ii), 22.6(a), 24.11
  • Counterpart requirement, for instrumentalities, § 7.14
  • Credit counseling, as exempt function, § 7.3
  • Credit counseling organizations
    • boards of, § 5.6(h)
    • and recognition of exemption, §§ 3.2, 26.4
    • as tax-exempt organizations, § 7.3
  • Credit unions
    • potential taxation of, § 4.11(c)
    • tax exemption for, § 19.7
    • and unrelated business rules, § 24.5(g)
  • Crop operations finance corporations, § 19.10
  • Cruelty prevention organizations, § 11.1
  • Cy pres doctrine, §§ 6.3(f), 6.3(g)
  •  
  • Data-driven decision-making, § 2.2(c)
  • Debt management plans, §§ 7.3, 24.5(p)
  • Debt-financed income
    • and acquisition indebtedness, § 24.9(c)
    • and property, § 24.9(b)
  • Declaratory judgment rules, § 27.6(b)
  • Deductions
    • for lobbying expenses, §§ 22.6(a), 22.6(b)
    • and unrelated business income, § 24.11
  • Deliberative process privilege, § 28.9(b)
  • Depreciation, deduction for, §§ 24.11, 28.16(a)
  • Determination letters, IRS, § 26.1(c)
  • de Tocqueville, Alexis, § 1.4
  • Direct lobbying, § 22.3(b)
  • Directors
    • authority, scope of, § 5.1(e)
    • compensation of, §§ 5.7(f)(ii), 20.4(f)
    • conflicts of interest, § 5.7(f)(iv)
    • control of, § 5.1(d)
    • duties of, § 5.3(b)
    • liability of, § 5.4
    • nomenclature, § 5.1(a)
    • number of, § 5.1(b)
    • origins of, § 5.1(c)
    • role of, §§ 5.7(f)(i), (v), 20.4(e)
  • Disaster relief programs, § 7.2(b)
  • Disclosure requirements
    • annual information returns, §§ 28.10, 28.11
    • applications for recognition of exemption, §§ 28.10, 28.11
    • donor information, § 28.1(i)
    • fundraising, § 28.13
    • information, § 28.12
    • IRS, § 28.10
    • services, § 28.12
    • to state officials, by IRS, § 27.9
    • unrelated business income tax returns, § 28.2
  • Discrimination
    • affirmative action, principles of, § 6.2(e)
    • and freedom of association, § 1.7
    • gender-based, § 6.2(c)
    • other forms of, § 6.2(d)
    • racial, § 6.2(b)
    • and social clubs, § 4.9(b)
  • Disqualified persons
    • of donor-advised funds, § 11.8(f)
    • of private foundations, § 12.2
    • of public charities, § 21.3
  • Dissolution clause, § 4.3(b)
  • Distressed, relief of, § 7.2
  • Document disclosure rules, IRS
    • federal tax law rules, § 28.11(a)
    • Freedom of Information Act, § 28.11(b)
  • Domestic fraternal societies, § 19.4(b)
  • Donative publicly supported charities, § 12.3(b)(i)
  • Donor-advised funds
    • automatic excess benefit transactions and, § 21.4(e)
    • basics of law, § 11.8(a)
    • contributions to, § 11.8(b)
    • disqualified persons of, § 11.8(b)
    • excess business holdings rules and, § 11.8(b)
    • sponsoring organization, definition of, § 11.8(b)
    • statutory criteria, § 11.8(b)
    • taxable distributions, § 11.8(b)
  • Donor-directed funds, § 11.8(a)
  • Down payment assistance organizations, § 7.5
  • Dual use rule, § 24.4(d)
  • Dual-status entities, § 7.6(b)(viii)
  •  
  • Ecclesiastical abstention doctrine, § 10.3(c)
  • Economic development, § 7.15(e)
  • Education, advancement of, as charitable function, § 7.8
  • Educational, definition of, §§ 8.1, 8.2
  • Educational activity
    • as commercial business, § 8.6
    • as private benefit function, § 8.7
  • Educational institutions
    • colleges, § 8.3(a)
    • endowment funds, § 11.9(b)
    • museums, § 8.3(b)
    • as public charities, § 12.3(a)
    • schools, § 8.3(a)
    • universities, § 8.3(a)
    • and unrelated business rules, § 24.5(a)
    • tax exemption for, Chapter 8
  • Educational organizations, Chapter 8
  • Electronic filing requirement
    • in general, § 28.9(b)
    • Modernized e-File system, § 28.9(a)
    • waivers, § 28.9(c)
  • Embezzlements, and private inurement doctrine, § 20.5(k)
  • Employee benefit organizations
    • black lung benefits trusts, § 18.5
    • compensation in general, § 18.1
    • and recognition of exemption, § 26.5
    • retirement plan trust funds, § 18.6
    • supplemental unemployment benefit trusts, § 18.4
    • tax exemption for, Chapter 18
    • voluntary employees' beneficiary associations, § 18.3
    • welfare benefit plans, § 18.2
  • Employee benefits
    • in general, § 18.1
    • and private inurement, § 20.5(f)
  • Employee engagement, § 2.2(c)
  • Employee Retirement Income Security Act of 1974, § 18.7
  • Employees' associations
    • businesses of, § 25.2(d)
    • tax exemption of, § 19.3
  • Endowment funds
    • college and university endowments, § 11.9(b)
    • definition of, § 11.9(a)
    • Form 990 reporting, § 11.9(c)
    • taxation of, § 11.9(b)
  • Endowment test, for private operating foundations, § 12.1(b)
  • Entertainment activities, § 25.2(e)
  • Entity, choice of, § 32.8
  • Entity, form of, § 4.1
  • Entity leasing rules, § 28.17
  • Environmental protection, as charitable function, § 7.16(a)
  • E-Postcard, § 26.1(h)
  • Equity distributions, § 20.5(d)
  • Establishment clause, of Constitution, § 10.1(a)(ii)
  • Estates, as disqualified persons, § 12.2(g)
  • Examination procedures and practices, IRS, § 27.7
    • and churches, § 27.7(c)
    • coping with, § 27.7(a)(iv)
    • correlation with filing requirement, § 27.7(a)(iii)
    • in general, §§ 27.7(a), 27.7(a)(i)
    • guidelines for, IRS, § 27.7(b)
    • types of examinations, § 27.7(a)(ii)
  • Exceptions (unrelated business rules)
    • associate member dues, §§ 24.5(e)(iii), 25.2(l)
    • convenience businesses, § 25.2(b)
    • employees' associations, businesses of, § 25.2(d)
    • entertainment activities, § 25.2(e)
    • gambling, § 25.2(h)
    • gift items, sale of, § 25.2(c)
    • hospital services, § 25.2(g)
    • low-cost articles, § 25.2(j)
    • mailing lists, § 25.2(k)
    • pole rentals, § 25.2(i)
    • small business corporations rules, § 25.2(m)
    • trade shows, § 25.2(f)
    • volunteer-conducted businesses, § 25.2(a)
  • Excess benefit transactions. See Intermediate sanctions
  • Excess business holdings rules, §§ 11.8(e), 12.3(c), 12.4(c)
  • Excessive compensation
    • as excess benefit, § 21.4(a)
    • as private inurement, § 20.4
    • as self-dealing, § 12.4(a)
  • Excise taxes
    • abatement of, §§ 12.4, 21.10
    • on excess business holdings, § 12.4(c)
    • on insurance schemes, § 28.13(c)
    • on investment income, § 12.4(f)
    • on jeopardizing investments, § 12.4(d)
    • on lobbying expenditures, §§ 22.3(d)(iii), 22.4
    • on political expenditures, § 23.3
    • on self-dealing, § 12.4(a)
    • on taxable expenditures, § 12.4(e)
    • on tax shelter involvement, § 28.18(f)
    • on undistributed income, § 12.4(b)
  • Exclusively standard, §§ 4.4, 4.6
  • Executive compensation, tax on, § 20.5
  • Exempt function (political activities), §§ 17.3, 23.9
  • Exempt function revenue. See Unrelated business
  • Exempt operating foundations, § 12.1(c)
  • Exempt organizations. See Tax-exempt organizations
  • Exemption. See Tax exemption
  • Exempt Organizations Division, §§ 2.2(b), 2.3, 26.1(j)
  • Expenditure test, §§ 22.2(b), 22.3(d)
  • Exploitation rule, § 24.4(e)
  •  
  • Facts-and-circumstances test, § 12.3(b)(ii)
  • Fair market value, §§ 20.4(b), 20.5
  • Family, member of
    • private foundation law, § 12.2(d)
    • public charity law, § 21.3
  • Farmers' cooperatives, § 19.12
  • Fast-track case settlement program, § 27.8
  • Federal Credit Union Act, § 18.5
  • Federal tax law disclosure requirements, § 28.11(a)
  • Feeder organizations, § 28.15
  • Fees, charging of, §§ 6.3(h), 24.2(e)
  • Fifth Amendment, of Constitution, § 27.5(a)
  • First Amendment, of Constitution, § 10.1
  • Fiscal Year 2016 Omnibus Appropriations Act, § 23.5(a)
  • Fiscal Year 2017 Financial Services and General Government Appropriations Act, § 23.5
  • Fitness centers, §§ 7.6(i), 24.5(b)(iv)
  • Flexible purpose corporations, § 4.10(f)
  • Fluid recovery principles, § 6.3(g)
  • For the use of transactions, §§ 12.4(a), 21.7
  • For-profit organization, defined, § 1.1(a)
  • Foreign charitable organizations, §§ 5.6(c), 29.2(e)
  • Foreign Relations Authorization Act, Fiscal Years 1988 and 1989, § 26.12
  • Foreign source income, § 25.1(n)
  • Forfeiture of tax exemption, § 26.14
  • Form, changes in, § 28.1(b)
  • Form 990, Schedule B, disclosure controversy, § 28.2(a)(i)
  • Forms
    • 990, §§ 4.3(c), 5.6(g), 11.9(c), 12.3(b)(i), 12.3(b)(ii), 21.4(c), 22.3(c)(iv), 22.3(d)(x), 28.1(a), 28.2, 28.2(a)(i), 28.2(b)(i), 28.7, 28.8(a), 30.3(b)
    • 990-BL, § 28.2
    • 990-EZ, §§ 28.2, 28.2(a)(ii), 28.3
    • 990-N, §§ 26.1(h), 28.2, 28.3
    • 990-PF, §§ 28.2, 28.2(a)(iii)
    • 990-T, §§ 25.6, 28.2(a)(v), 28.9
    • 1023, §§ 3.2(b), 26.1, 26.2
    • 1023-EZ, §§ 26.1(g), 28.2
    • 1024, §§ 3.2(a), 26.1, 26.5, 26.10
    • 1024-A, § 26.4
    • 1028, § 26.1
    • 1040, § 21.4(c)
    • 1065, § 28.2(b)(i)
    • 1099, §§ 21.4(c), 28.8(b)
    • 1120-H, §§ 19.14, 26.1, 28.2
    • 1120-POL, §§ 17.5, 28.2, 28.7(a)
    • 4720, §§ 21.14, 28.2(a)(iv), 28.10(a)(ii)
    • 5701, § 27.7
    • 5768, § 22.3(d)(vi)
    • 8832, § 4.1(b)(i)
    • 8868, § 28.8(a)
    • 8871, § 26.14
    • 8872, § 28.7
    • 8940, § 3.3
    • 14017, § 27.8
    • 14018, § 11.9(a)
    • i1023, § 26.1(f)
    • W-2, §§ 21.4(c), 28.8(b)
  • Forms of tax-exempt organizations, § 4.1(a)
  • Foundation manager, defined, § 12.2(b)
  • Foundations. See Private foundations
  • Fragmentation rule, §§ 24.2(f), 29.1
  • Fraternal organizations
    • domestic fraternal societies, § 19.4(b)
    • fraternal beneficiary societies, § 19.4(a)
  • Free exercise clause, § 10.1(a)(i)
  • Freedom of association doctrine, § 1.7
  • Freedom of Information Act, § 28.10(b)
  • Friends organizations, § 29.2(e)
  • Fringe benefits, value of as unrelated business, § 25.4
  • Full and fair exposition test, §§ 8.1, 8.2
  • Fundraising
    • disclosure requirement, § 28.13
  • Fundraising organizations, as charities, § 7.14
  •  
  • Gain, recognition of, § 25.1(j)
  • Gambling (gaming), §§ 25.2(h), 28.3(n)
  • Gender-based discrimination, § 6.2(c)
  • Gift items, sale of, § 25.2(c)
  • Governance
    • American National Red Cross Governance Modernization Act, § 5.6(e)
    • Committee for Purchase proposed best practices, § 5.6(d)
    • conflict-of-interest policies, § 5.7(f)(iv)
    • credit counseling organizations, boards of, § 5.6(h)
    • Form 990, redesigned, § 5.6(g)
    • governance philosophy in general, § 5.6(a)
    • IRS governance check sheet, § 5.7(e)
    • IRS jurisdiction, § 5.7(a)
    • IRS officials' speeches, § 5.7(b)
    • IRS ruling policy, §§ 5.7(c), 20.12(c)
    • IRS training materials, § 5.7(d)
    • Panel on Nonprofit Sector good governance principles, § 5.6(f)
    • Senate Finance Committee staff paper, § 5.6(b)
    • Treasury Department's voluntary best practices, § 5.6(c)
  • Governing instruments, § 4.2
  • Government
    • instrumentalities of, §§ 7.14, 19.22
    • lessening burdens of, § 7.7
    • officials of, as disqualified persons, § 12.2(i)
  • Governmental and quasi-governmental entities
    • affiliates of, § 28.2(b)(iii)
    • exception from annual return filing requirement, § 28.2(b)(iii)
    • income exclusion rule, § 19.22(b)
    • intergovernmental immunity, § 19.22(a)
    • integral parts of states, § 19.22(c)
    • state instrumentalities, § 19.22(d)
  • Grassroots lobbying, § 22.3(b)
  • Gross investment income fraction, § 12.3(b)(iv)
  • Group exemption rules, §§ 26.11, 28.2(d)
  •  
  • Harassment campaign exception, § 28.12(f)
  • Health, promotion of, as charitable function, § 7.6
  • Health Care and Education Reconciliation Act, § 2.4
  • Health care organizations
    • as general partners, § 31.2(b)(ii)
    • as public charities, § 12.3(a)
    • tax exemption of, § 7.6
    • and unrelated business rules, § 24.5(b)
  • Health insurance exchanges, § 7.6(l)
  • Health insurance issuers
    • and recognition of exemption, § 26.6
    • tax exemption for, § 19.18
  • Health maintenance organizations, § 7.6(f)
  • High-risk individuals' health care coverage organizations, § 19.15
  • Homeowners' associations, § 19.14
  • Homes for aged, § 7.6(e)
  • Horticultural organizations, § 16.3
  • Hospital clinical departments and funds, § 7.6(b)
  • Hospitals
    • additional statutory requirements for, § 7.6(b)
    • clinical departments of, § 7.6(c)
    • consortia of, § 7.13
    • cooperative service organizations of, § 11.4
    • in general, § 7.6(a)
    • services to small, § 25.2(g)
    • tax exemption of, §§ 7.6(a), 7.6(b)
    • and unrelated business rules, § 24.5(b)
  • Housing, provision of as charitable function, §§ 7.4, 31.5
  • Housing and Economic Recovery Act of 2008, § 7.5
  •  
  • Illegal activities, § 6.3(i)
  • Illegal payments, § 20.4(h)
  • Immigration and Nationality Act, § 26.12
  • Income test for private operating foundations, § 12.1(b)
  • Independent investor test, § 20.4(b)
  • Indian Reorganization Act of 1934, § 19.23
  • Individuals, instruction of, as education, § 8.4
  • Information, disclosure of, § 28.12
  • Inherent tax rationale, § 1.5
  • Initial contract exception, § 21.8
  • Insider, definition of, § 20.3
  • Institutions, § 12.3(a)
  • Instruction
    • formal, § 8.3
    • of individuals, § 8.4
    • of public, § 8.5
  • Instrumentalities
    • of government, § 7.15
    • of United States, § 19.1
  • Instrumentality rule, § 6.3(b)
  • Insubstantial, definition of, §§ 4.4, 22.3(c), 24.1
  • Insurance
    • business leagues, programs of, § 24.5(e)(ii)
    • charitable split-dollar insurance plans, § 28.14(c)
    • commercial-type insurance rules, § 28.14(b)
    • excise taxes for participation in, § 28.14(c)
    • and intermediate sanctions rules § 21.13
    • provision of, as exempt function, § 28.14(a)
  • Insurance companies and associations, § 19.9
  • Integral part doctrine
    • affiliated organizations, § 26.15(a)
    • divisions, § 26.15(b)
  • Integrated auxiliaries of churches, § 10.5
  • Integrated delivery systems, § 7.6(g)
  • Interest, § 25.1(c)
  • Interest rate swap agreements, § 25.1(i)
  • Intergovernmental immunity doctrine, § 19.22(a)
  • Intermediaries, § 21.6
  • Intermediate sanctions
    • automatic excess benefit transactions and donor-advised funds, § 21.4(e)
    • automatic excess benefit transactions, in general, § 21.4(c)
    • automatic excess benefit transactions and supporting organizations, § 21.4(d)
    • concept of, § 21.1
    • controlled entities, § 21.5
    • correction requirement, § 21.11
    • disqualified persons, § 21.3
    • excise tax regime, § 21.10
    • for the use of transactions, § 21.7
    • indemnification, § 21.13
    • initial contract exception, § 21.8
    • insurance, § 21.13
    • intermediaries, § 21.6
    • knowing, definition of, § 21.12(b)
    • occurrence, definition of, § 21.12(e)
    • participation, definition of, § 21.12(a)
    • and private inurement doctrine, § 21.16
    • professional advice, reliance on, § 21.12(c)
    • rebuttable presumption of reasonableness, § 21.9
    • return for payment of tax, § 21.14
    • revenue-sharing arrangements, § 21.4(b)
    • scholarships and similar grants, § 21.4(f)
    • and statute of limitations, § 21.15
    • tax regime, § 21.10
    • tax-exempt organizations involved, § 21.2
    • transactions involved, § 21.4
    • willful, definition of, § 21.12(d)
  • Internal Revenue Service
    • agency jurisdiction, § 5.7(a)
    • audit guidelines, §§ 27.6(a), 27.6(b)
    • and church audits, § 27.6(c)
    • compliance checks, § 27.7
    • disclosures to state officials, § 27.9
    • document disclosure rules, § 28.11
    • examination procedures and practices, § 27.6
    • fast-track case settlement program, § 27.8
    • in general, § 2.2(a)
    • officials' governance speeches, § 5.7(b)
    • organization of, § 2.2
    • reorganization of, § 2.2(a)
    • ruling policy as to governance, § 5.7(c)
    • state officials, disclosure to, § 27.8
    • Tax Exempt and Government Entities Division, §§ 2.2(b), 27.6(a)(i), 27.8
  • Internal Revenue Service Restructuring and Reform Act of 1998, § 2.2(a)
  • International grantmaking requirements, § 5.6(c)
  • Internet communications
    • documents, disclosure of, § 28.11
    • legislation, attempts to influence, § 22.8
    • political campaign activities, § 23.10
    • as unrelated business, § 24.5(o)
  • Inure, definition of, § 20.1
  • Investments, jeopardizing, § 12.4(d)
  •  
  • Joint operating agreements, § 24.5(k)
  • Joint ventures
    • ancillary, § 31.4
    • information reporting, § 31.6
    • law basics, § 31.1(b)
    • law-imposed, § 31.1(c)
    • low-income housing ventures, § 31.5
    • and private benefit doctrine, § 20.12(b)
    • whole entity, § 31.3
  •  
  • Knowledge management, § 2.2(c)
  • Knowledge networks (K-Nets), § 2.2(c)
  •  
  • Labor organizations
    • tax exemption for, § 16.1
    • and unrelated business rules, § 24.5(f)
  • Legal system, maintaining confidence in, as charitable function, § 7.15(f)
  • Legislation, meaning of, § 22.2
  • Legislative activities
    • affiliated organizations, § 22.3(d)(viii)
    • by business leagues, § 22.6
    • by charitable organizations, § 22.3
    • constitutional law framework, § 22.9
    • election, expenditure test, § 22.3(d)(vi)
    • exceptions, §§ 22.3(c)(iii), 22.3(d)(v)
    • excess lobbying expenditures, taxes on, §§ 22.3(d)(iii), 22.4
    • expenditure test, §§ 22.2(b), 22.3(d)
    • Internet communications, § 22.8
    • legislation, meaning of, in associations' dues test, § 22.2(c)
    • legislation, meaning of, in expenditure test, § 22.2(b)
    • legislation, meaning of, in substantial part test, § 22.2(a)
    • legislative history, § 22.3(a)
    • lobbying, concept of, § 22.3(b)
    • by other tax-exempt organizations, § 22.7
    • by private foundations, § 12.4(e)
    • reporting rules, §§ 22.3(c)(iv), 22.3(d)(x)
    • by social welfare organizations, §§ 13.1(a), 22.5
    • substantial part test, §§ 22.2(a), 22.3(c)
    • tax sanctions, § 22.4
  • Lending arrangements
    • as excess benefit, § 21.4(a)
    • as private inurement, § 20.5(b)
    • as self-dealing, § 12.4(a)
  • Lessening burdens of government, as charitable function, § 7.7
  • Libraries, § 8.3(c)
  • Limited liability companies
    • and annual return filing requirement, § 28.2(c)
    • in general, § 4.1(b)
    • multiple-member, § 32.3
    • organizational test for, § 4.3(e)
    • and recognition of exemption, § 26.2(c)
    • single-member, § 32.4
    • as tax-exempt organizations, § 19.24
  • Line of business, definition of, § 14.1(c)
  • Liquidation of subsidiaries, §§ 30.8, 32.10(c)
  • Listed transactions, § 28.18(d)
  • Literary organizations, § 11.7
  • Litigation, as exempt function, § 7.16(d)
  • Litigation procedures
    • declaratory judgment rules, § 27.6(b)
    • in general, § 27.6(a)
    • other approaches, § 27.6(c)
    • revocation of tax-exempt status, § 27.6
  • Lobbying, concept of
    • allowable, §§ 22.3(c)(ii), 22.3(d)(iii)
    • direct, § 22.3(b)
    • grassroots, § 22.3(b)
  • Local associations of employees, § 19.3
  • Local character, definition of, § 19.5(a)
  • Local economic development, as charitable function, § 7.16(e)
  • Lodge system, § 19.4(a)
  • Look-through rules, §§ 24.9, 31.1
  • Low-cost articles, § 25.2(j)
  • Low-profit limited liability companies, § 4.10(c)
  •  
  • Mailing lists, § 25.2(k)
  • Mandatory distributions
    • private foundations, § 12.4(b)
    • supporting organizations, § 12.3(c)
  • Means-to-end rule, § 6.3(b)
  • Medical research organizations, §§ 7.6(d), 12.3(a)
  • Member of family, definition of, §§ 12.2(d), 21.3
  • Merchandise, sales of, § 24.5(l)
  • Mergers, § 32.1
  • Methodology test, § 8.2
  • Mill, John Stuart, § 1.4
  • Mineral royalties, § 25.1(g)
  • Minimum investment return, § 12.4(b)
  • Ministerial exception, § 10.3(c)
  • Mission societies, § 10.6
  • Mission statements, § 4.3(c)
  • Modification of tax-exempt status, § 27.2
  • Modifications rules (unrelated business)
    • annuities, § 25.1(f)
    • brownfield sites gain, § 25.1(o)
    • capital gains, § 25.1(j)
    • consideration, § 25.1(e)
    • dividends, § 25.1(b)
    • electric companies' member income, § 25.1(m)
    • foreign source income, § 25.1(n)
    • interest, § 25.1(c)
    • interest rate swap agreements, § 25.1(i)
    • investment income, other, § 25.1(i)
    • loan commitment fees, § 25.1(k)
    • notational principal contracts, income from, § 25.1(i)
    • passive income, in general, § 25.1(a)
    • passive rent test, § 25.1(h)(ii)
    • religious order rule, § 25.1(p)
    • rental income, § 25.1(h)
    • research income, § 25.1(l)
    • royalties, § 25.1(g)
    • securities lending income, § 25.1(d)
  • Multifactor test, § 20.4(b)
  • Multiparent title-holding corporations, § 19.2(b)
  • Multiple-member limited liability companies, § 32.3
  • Museums
    • as public charities, § 12.3
    • tax exemption for, § 8.3(b)
    • and unrelated business rules, § 24.5(c)
  • Mutual organizations, § 19.5(b)
  • Mutual reserve funds, § 19.8
  •  
  • National Railroad Retirement Investment Trust, § 19.17
  • Native American tribes, § 19.23
  • Neighborhood land rule, § 24.9(b)
  • Net earnings, definition of, § 20.2
  • Noncash contributions, reporting of, § 28.3(t)
  • Noncharitable organizations
    • contributions to, § 29.5
    • subsidiaries of, § 29.2
  • Nonexempt membership organizations, § 19.25
  • Nonexempt status, conversion to exempt status from, § 32.10
  • Nonprivate foundation status, § 12.3
    • notice requirement, §§ 26.3(a), 26.3(b)
  • Nonprofit governance
    • agency jurisdiction, § 5.7(a)
    • IRS and, § 5.7
  • Nonprofit governance principles, § 5.6
  • Nonprofit organization, definition of, § 1.1(a)
  • Nonprofit sector
    • in general, § 1.1(b)
    • profile of, § 2.1
  • Not-for-profit, definition of, § 1.1(a)
  • Notice requirements
    • political organizations, § 26.14
    • private foundations, § 26.3(a)
    • public charities, in general, §§ 26.1, 26.2(a)
    • public charities, new, § 26.3(b)
    • small organizations, § 28.4
    • social welfare organizations, § 26.13
  •  
  • Operational test
    • action organizations and, § 4.5(d)
    • activities tests, § 4.5(b)
    • aggregate principle, § 4.5(e)
    • in general, § 4.5(a)
    • for political organizations, § 17.3
    • for supporting organizations, § 12.3(c)
    • quantification of activities, § 4.5(c)
  • Operations, changes in, § 28.1(a)
  • Orchestras, § 8.3(c)
  • Organization managers, § 21.3
  • Organizational test
    • board composition, § 4.3(d)
    • dissolution requirements, § 4.3(b)
    • in general, § 4.3
    • judicial gloss on, § 4.3(c)
    • for limited liability companies, § 4.3(e)
    • mission statements, § 4.3(c)
    • for political organizations, § 17.2
    • for private foundations, §§ 4.3, 12.1(g)
    • statement of purposes, § 4.3(a)
    • for supporting organizations, §§ 4.3, 12.3(c)
  • Orphans, care of, § 11.1
  •  
  • Panel on Nonprofit Sector Governance Principles, § 5.6(f)
  • Parent-subsidiary relationships
    • subsidiaries in general, § 29.1
    • supporting organizations, § 12.3(c)
  • Partnerships
    • as disqualified persons, § 12.2(f)
    • general, § 31.1(a)
    • law basics, § 31.1(a)
    • limited, § 31.1(a)
    • public charities in, § 31.2
    • subsidiaries in, § 30.5
    • as tax-exempt organizations, § 19.24
    • and unrelated business rules, § 24.7
  • Passive income, in general, § 25.1(a)
  • Passive rent rules, § 25.1(h)(ii)
  • Patient Protection and Affordable Care Act, §§ 19.18, 26.5(a)
  • Patriotism, promotion of, as charitable function, § 7.16(b)
  • Peer review organizations, § 7.6(h)
  • Pension Protection Act of 2006, §§ 12.3(c), 12.4(c)
  • Per se private inurement, § 20.6
  • Percentage-based compensation, § 20.4(c)
  • Permitted sources, § 12.3(b)(iv)
  • Perpetual care trust funds, §§ 19.6, 19.24
  • Personal benefit contract, definition of, § 28.15(c)
  • Philanthropy, concept of, §§ 1.4, 6.1(b), 12.4(c)
  • Physician recruitment programs, § 20.4(a)
  • Planetariums, § 8.3(c)
  • Pluralism, § 1.4
  • Pole rentals, § 25.2(i)
  • Political action committees
    • in general, § 17.1(a)
    • independent, § 17.8
  • Political Activities Compliance Initiative, § 23.2(b)
    • political campaign expenditures, taxes on, § 23.3
    • by private foundations, § 12.4(e)
    • prohibition on charitable organizations, § 23.2
    • public office, requirement of, § 23.2(f)
    • by social welfare organizations, §§ 13.3(b), 23.5
    • and tax sanctions, § 23.3
    • voter education activities, § 23.2(c)
  • Political activities expenditures, tax on, § 23.4
  • Political activities referral committees, § 23.2(b)
  • Political campaign activities
    • and activist organizations, § 23.2(g)
    • advocacy communications, § 23.10
    • by business leagues, § 23.8
    • campaign, requirement of, § 23.2(e)
    • candidate, requirement of, § 23.2(d)
    • by charitable organizations, § 23.1
    • Internet communications, § 23.11
    • by labor organizations, § 23.7
    • by other tax-exempt organizations, § 23.9
    • participation or intervention, scope of, § 23.2(b)
    • prohibition on charitable organizations, § 23.2
    • “religious liberty” executive order, § 23.5
    • voter education activities, § 23.2(c)
  • Political organizations
    • defined, § 17.1(a)
    • document disclosure requirement, § 28.12(h)
    • newsletter funds, § 17.1(b)
    • notice requirements, § 26.12
    • operational test, § 17.3
    • organizational test, § 17.2
    • and public policy advocacy activities, § 17.4
    • reporting requirements, § 28.8
    • tax applied to other exempt organizations, § 17.6
    • taxation of, §§ 17.5, 17.7
  • Political philosophy and tax-exempt organizations, § 1.4
  • Political subdivisions, §§ 7.15, 19.22(b)
  • Pooled income funds, § 19.24
  • Poor, relief of, § 7.1
  • Preamble to the Statute of Charitable Uses, § 1.4
  • Prepaid tuition plans, § 19.19
  • Preparatory time, § 24.3(d)
  • Prevention-of-cruelty organizations, § 11.1
  • Primary purpose test, §§ 4.4, 24.1
  • Private benefit doctrine
    • and educational activity, § 8.7
    • in general, § 20.13(a)
    • and governance, § 5.7(b)
    • incidental private benefit, § 20.13(b)
    • joint venture law, § 20.13(c)
    • perspective on, § 20.13(d)
  • Private foundation rules
    • annual return filing requirement, § 28.2(a)(iii)
    • excess business holdings, § 12.4(c)
    • international grantmaking, § 28.19(b)
    • investment income, tax on, § 12.4(f)
    • jeopardizing investments, § 12.4(d)
    • mandatory distributions, § 12.4(b)
    • notice requirement, § 26.3(a)
    • presumption of status as, § 26.3(a)
    • self-dealing, § 12.4(a)
    • taxable expenditures, § 12.4(e)
  • Private foundation status, recognition of, § 3.3
  • Private foundations
    • common fund foundations, § 12.1(e)
    • conduit foundations, § 12.1(d)
    • defined, § 12.1(a)
    • as disqualified persons, § 12.2(h)
    • exempt operating foundations, § 12.1(c)
    • notice requirement, § 26.3(a)
    • organizational test, § 12.1(g)
    • private operating foundations, § 12.1(b)
    • reporting requirement, § 28.2(a)(iii)
  • Private inurement doctrine
    • actuality of services rendered, § 20.4(g)
    • asset sales, § 20.6(c)
    • board, role of, § 20.4(e)
    • board member compensation, § 20.4(g)
    • and business leagues, §§ 14.2(d), 20.10
    • business referral operations, § 20.6(j)
    • capital improvements, § 20.6(d)
    • compensation, meaning of, § 20.4(a)
    • compensation, reasonableness of, § 20.4(b)
    • concept of, § 20.1
    • embezzlements, § 20.6(m)
    • employee benefits, § 20.6(g)
    • equity distributions, § 20.6(e)
    • goods or refreshments, provision of, § 20.6(k)
    • illegal payments, § 20.4(h)
    • incidental private inurement, § 20.8
    • insider, definition of, § 20.3
    • and intermediate sanctions rules, § 21.16
    • lending arrangements, § 20.6(b)
    • liability, assumptions of, § 20.6(f)
    • multiple payors, § 20.4(d)
    • net earnings, definition of, § 20.2
    • and other categories of exempt organizations, § 20.12
    • per se private inurement, § 20.7
    • percentage-based compensation, § 20.4(c)
    • rental arrangements, § 20.6(a)
    • retained interests, § 20.6(l)
    • services rendered, § 20.6(i)
    • and social clubs, § 20.11
    • and social welfare organizations, § 20.9
    • tax avoidance schemes, § 20.6(h)
  • Private operating foundations, § 12.1(b)
  • Private use prohibition, § 6.3(e)
  • Professional organizations, § 14.1(e)
  • Professional sports leagues, § 19.20
  • Profit motive, § 24.2(b)
  • Program-related investments, §§ 4.10(b), 12.4(d)
  • Promotion of health, as charitable function, § 7.6
  • Propaganda, §§ 8.2, 22.3(b)
  • Property and casualty insurance companies, § 19.9
  • Provision of goods or refreshments, as private inurement, § 20.6(k)
  • Provision of services, § 24.5(k)
  • Proxy tax, § 22.6(c)
  • Public, instruction of, as education, § 8.5
  • Public charities
    • categories of, § 12.3
    • community foundations, §§ 12.1(f), 12.3(b)(iii)
    • donative publicly supported charities, § 12.3(b)(i)
    • and for-profit subsidiaries, § 30.6
    • foundations supporting public educational institutions, § 12.3(b)(v)
    • as general partners, § 31.2
    • institutions, § 12.3(a)
    • notice requirement, § 26.3
    • public safety testing organizations, § 12.3(d)
    • recognition of, § 3.3
    • reporting rules, §§ 28.2, 28.3
    • retroactive revocation of exemption of, §§ 27.3, 27.4
    • service provider publicly supported charities, § 12.3(b)(iv)
    • supporting organizations, § 12.3(c)
  • Public interest, requirement of (for scientific research), § 9.3
  • Public interest law firms, § 7.16(d)
  • Public policy advocacy activities, § 17.4
  • Public policy doctrine
    • and affirmative action principles, § 6.2(e)
    • and gender-based discrimination, § 6.2(c)
    • in general, § 6.2(a)
    • and other forms of discrimination, § 6.2(d)
    • and race-based discrimination, § 6.2(b)
  • Public safety testing organizations, §§ 11.3, 12.3(d)
  • Publicly supported charities, rules for new, § 26.3(b)
  • Publishing activities, §§ 4.9(d), 8.6
  • Purposes, statement of, § 4.3(a)
  •  
  • Qualified health insurance issuers, § 19.18
  • Qualified sponsorship payments, § 24.6
  • Qualified tuition programs
    • educational institution-sponsored programs, § 19.19(b)
    • other rules, § 19.19(c)
    • state-sponsored programs, § 19.19(a)
  • Quantification of activities, § 4.5(c)
  • Quasi-governmental entities, § 19.22
  •  
  • Racial discrimination, § 6.2(b)
  • Railroad Retirement Act of 1974, § 19.18
  • Rationales for tax exemption, §§ 1.4–1.6
  • Real estate boards, § 14.5
  • Real estate development activities, § 24.2(h)
  • Rebuttable presumption of reasonableness, § 21.9
  • Recognition of public charity, private foundation status, § 3.3
  • Recognition of tax exemption
    • concept of, § 3.2
    • procedure for application for, § 26.1
  • Recordkeeping requirements, § 28.18
  • Redomestications, § 28.1(c)
  • Referral committees, § 27.7(a)
  • Regional health information organizations, § 7.6(k)
  • Regularly carried on requirement, § 24.3
  • Relief of distressed, as charitable function, § 7.2
  • Relief of poor, as charitable function, § 7.1
  • Religion
    • advancement of, as charitable function, § 7.10
    • definition of, § 10.2(a)
  • Religious Freedom Restoration Act, § 10.1(a)(iii)
  • Religious orders, § 10.7
  • Religious organizations
    • abuse of tax exemption, § 10.2(c)
    • apostolic organizations, § 10.8
    • bases for denial of tax exemption to, § 10.2(b)
    • churches, § 10.3
    • communal groups, § 10.9
    • constitutional law framework, § 10.1
    • conventions or associations of churches, § 10.4
    • exception from annual return filing requirement, § 28.2(b)(i)
    • exemption from recognition requirement, § 26.2(b)
    • integrated auxiliaries of churches, § 10.5
    • mission societies, § 10.6
    • and political campaign activity, § 23.2
    • religious orders, § 10.7
    • retreat facilities, § 10.10
    • tax exemption of, Chapter 10
  • Rent, § 25.1(h)
  • Rental arrangements
    • as excess benefit, § 21.4(a)
    • as exempt function, § 25.1(h)(iii)
    • as private inurement, § 20.5(a)
    • as self-dealing, § 12.4(a)
  • Reorganizations, § 32.2
  • Reportable transactions, § 28.18(d)
  • Research
    • concept of, § 9.2
    • income from, § 25.1(l)
  • Respect for autonomy, principle of, § 10.3(c)
  • Retained interests and private inurement, § 20.5(j)
  • Retirement plan reversions, § 24.5(m)
  • Retirement plan trust funds, § 18.1
  • Retreat facilities, § 10.10
  • Retroactive recognition of tax-exempt status, §§ 27.3, 27.4
  • Revenue Act of 1913, § 1.4
  • Revenue-sharing arrangements, § 21.4(b)
  • Revocation of tax-exempt status
    • in general, § 27.2
    • litigation procedures, § 27.6
    • statute of limitations matters, § 27.5
  • Royalties, § 25.1(g)
  • Rulings, IRS, § 26.1(c)
  •  
  • S corporations
    • in liquidations, § 32.8(c)
    • as tax-exempt organizations, § 19.24
  • Same-sex marriage, § 6.2(d)
  • Same state rule, § 24.4(c)
  • Sarbanes-Oxley Act, § 5.5
  • Scholarships, § 7.8
  • Schools
    • as public charities, § 12.3(a)
    • tax exemption of, § 8.3(a)
    • and unrelated business rules, § 24.5(a)
  • Science
    • advancement of, as charitable function, § 7.9
    • definition of, § 9.1
  • Scientific activities
    • as charitable function, § 9.4
    • as educational function, § 9.4
    • in general, § 9.1
  • Scientific organizations, Chapter 9
  • Scientific research, § 9.2
  • Securities, loans of, § 25.1(d)
  • Self-dealing, § 12.4(a)
  • Service provider publicly supported charities, § 12.3(b)(iv)
  • Services, disclosure of, § 28.13
  • Services referral organizations, § 7.6(j)
  • Services rendered
    • and private inurement, § 20.5(h)
    • and unrelated business, § 24.5(k)
  • Set-aside rules, § 12.4(b)
  • Share-crop leasing, § 24.5(l)
  • Shipowners' protection and indemnity associations, § 19.13
  • Single-member limited liability companies, § 32.4
  • Size and extent test, § 24.4(b)
  • Small organizations
    • annual information return, § 28.2(a)(iv)
    • exception from annual filing requirement, § 28.2(b)(ii)
    • exception from exemption recognition requirement, § 26.2(b)
    • notification requirement, § 28.3
  • Social clubs
    • assets, sale of, § 15.6
    • functions of, § 15.1(b)
    • investment income limitation, § 15.3
    • limitations, exceptions to, § 15.4
    • and private inurement, § 20.10
    • public use limitation, § 15.2
    • state action doctrine and, § 4.9(b)
    • tax exemption, rationale for, § 15.1(a)
    • taxation of, § 15.5
    • and unrelated business rules, § 25.3
  • Social enterprise, concept of, § 4.10(a)
  • Social welfare
  • advancement of, as charitable function, § 7.11
    • concept of, § 13.1
  • Social welfare organizations
    • as advocacy organizations, § 13.4
    • business, conduct of, § 13.3
    • and charitable subsidiaries, § 29.2(a)
    • community, requirement of, §§ 13.1(b), 13.2
    • community and condominium associations, § 13.1(a)
    • legislative activities of, § 13.4(a)
    • members, benefits to, § 13.1(b)
    • notice requirements for, § 26.13
    • political campaign activities of, § 13.4(b)
    • and private inurement doctrine, § 20.8
    • social welfare, concept of, § 13.1(a)
    • and unrelated business rules, § 24.5(d)
  • Sponsoring organization, defined, § 11.8(e)
  • Sponsorship payments, § 24.6
  • Sports, promotion of, as charitable function, §§ 7.16(c), 11.2
  • State action doctrine
    • in general, § 4.8(a)
    • and other exempt organizations, § 4.8(c)
    • and social clubs, § 4.8(b)
    • and statutory law, § 4.8(d)
  • State instrumentalities, § 19.22(d)
  • State officials, IRS disclosure to, § 27.10
  • Subsidiaries
    • asset accumulations, § 30.4
    • attribution to parent, §§ 29.5, 30.2
    • capitalization, § 30.3(a)
    • charitable organizations as, § 29.2
    • of charitable organizations, § 29.3
    • compensation considerations, § 30.3(b)
    • and contributions, § 29.8
    • control element, § 30.1(c)
    • of foreign charitable organizations, § 29.2(e)
    • for-profit, Chapter 30
    • form, choice of, § 30.1(b)
    • law basics, §§ 29.1, 30.1
    • liquidations of, § 30.7
    • other combinations, § 29.4
    • in partnerships, §§ 30.5, 31.7
    • resource-sharing, § 30.3(c)
    • revenue from, tax treatment of, §§ 29.6, 30.6
    • tax-exempt, Chapter 29
  • Subsidy, tax exemption as, §§ 1.4, 10.1(b)
  • Substantial, definitions of, §§ 4.4, 12.3(b)(i), 22.1, 22.3(c)(ii), 24.1
  • Substantial contributor, defined, § 12.2(a)
  • Substantial part test, §§ 22.2(a), 22.3(c)
  • Supplemental unemployment benefit trusts
    • tax exemption for, § 18.4
    • and unrelated business income rules, § 24.10
  • Support, definition of, §§ 12.3(b)(i), 12.3(b)(iv)
  • Support test, private operating foundations, § 12.1(b)
  • Supporting organizations
    • annual reporting requirement of, § 28.2(a)
    • attentiveness test, § 12.3(c)
    • automatic excess benefit transactions and, § 21.4(d)
    • control of, § 12.3(c)
    • Department of the Treasury study of, § 12.3(c)
    • excess business holdings rules and, § 12.3(c)
    • and for-profit subsidiaries, § 30.6(b)
    • functions of, § 12.3(c)
    • integral part test, § 12.3(c)
    • payout requirement, § 12.3(c)
    • private foundation distributions to, § 12.3(c)
    • responsiveness test, § 12.3(c)
    • types of, § 12.3(c)
  • Suspension of tax-exempt status, § 26.12
  •  
  • Tax avoidance schemes, as private inurement, §§ 20.5(g), 20.5(h)
  • Tax Cuts and Jobs Act, §§ 20.5, 25.4, 25.5, 25.6
  • Tax Exempt and Government Entities Division, §§ 2.2(b), 2.2(c), 26.1(h)
  • Tax-exempt entity leasing rules, § 28.16
  • Tax-exempt organization, defined, § 1.2
  • Tax-exempt organizations
    • boards of directors of, §§ 5.1–5.4
    • conversion from nonexempt to, § 32.10
    • definition of, § 1.2
    • dissolution of, § 4.3(b)
    • employee benefits and, §§ 3.4(e), 5.3(a), Chapter 18
    • forms of, § 4.1(a)
    • governing instruments of, § 4.2
    • law philosophy, § 1.3
    • number of, § 2.1
    • political philosophy, § 1.4
    • purposes of, § 4.3(a)
    • subsidiary revenue and, §§ 29.6, 30.7
    • and tax shelters, § 28.18(e)
  • Tax-exempt status, modification of, § 27.2
  • Tax-exempt status, rationale for
    • in law, §§ 1.4–1.6
    • inherent tax, § 1.5
    • overview, § 1.3
    • political philosophy, § 1.4
  • Tax-exempt status, revocation of
    • procedures, administrative, §§ 27.1, 27.2
    • procedures, litigation, § 27.5
    • retroactive revocation, § 27.3
    • statute of limitations matters, § 27.4
  • Tax-exempt subsidiaries, revenue from, § 29.6
  • Tax exemption
    • and annual notice requirement, §§ 26.1, 26.2, 26.10
    • and annual return filing requirement, § 28.2
    • and filing requirements, § 28.5
    • as government subsidy, § 1.4
    • charitable trust, no creation of, § 6.3(m)
    • contract, no creation of, § 6.3(j)
    • conversion of, § 32.11
    • forfeiture of, § 26.14
    • for groups, § 26.10
    • forfeiture of, § 26.16
    • IRS examination procedures and practices, § 27.7
    • modification of, § 27.2
    • private right of action, no creation of, § 6.3(l)
    • recognition, denial of, § 27.1
    • recognition of, §§ 3.2, 26.1
    • recognition application procedure, § 26.1
    • retroactive revocation of, § 27.3
    • revocation of, administrative procedures, § 27.2
    • revocation of, litigation procedures, § 27.5
    • revocation or modification of status, § 27.2
    • source of, § 3.1
    • suspension of, § 26.12
  • Tax expenditures, § 1.2
  • Taxpayer Advocate Service, §§ 26.1(h), 26.1(j)
  • Tax Reform Act of 1969, § 12.0
  • Tax Technical Corrections Act, § 11.8(b)
  • Taxable expenditures, § 12.4(e)
  • Tax shelter rules, § 28.17
  • Teachers' retirement funds, § 18.7
  • Technology transfers, § 9.5
  • Telephone companies, cooperative, § 19.5(b)
  • Termination tax, § 12.4
  • Terrorism
    • assistance to victims of, § 7.2
    • suspension of exemption for supporting, § 26.12
  • Testing, commercial, § 9.2
  • Theaters, § 7.12
  • 35-percent-controlled entities, as disqualified persons, §§ 12.2(e)–(g), 21.3
  • Threshold notice rule, §§ 26.2(a), 26.3(a)
  • Thrift stores, § 25.2(c)
  • Title-holding companies
    • multiple-parent organizations, § 19.2(b)
    • single-parent organizations, § 19.2(a)
    • and unrelated business income rules, § 25.3
  • Trade show activities, § 25.2(f)
  • Travel and tour activities, § 24.5(j)
  • Treasury Inspector General for Tax Administration, §§ 2.2(a), 2.2(b), 5.6(b)
  • Trusts, as disqualified persons, § 12.2(g)
  • Twenty percent owners, definition of, § 12.2(c)
  • Two percent threshold, of support, § 12.3(b)(i)
  •  
  • Unions, § 16.1
  • United States, instrumentalities of, § 19.1
  • Universities, § 11.9(b). See also Colleges; Educational institutions; Endowment funds; Schools; Unrelated business
    • contemporary applications of rules, § 24.5
    • by educational institutions, § 24.5(a)
    • exceptions, § 25.2
    • modifications, § 25.1
    • as public charities, § 12.3(a)
    • rent, § 25.1(h)
    • special rules, § 25.3
    • tax exemption of, § 8.3(a)
    • and unrelated business rules, § 24.5(a)
  • Unrelated business income tax deductions
    • charitable deduction, § 25.7(b)
    • in general, § 25.7(a)
    • net operating loss deduction, § 25.7(d)
    • specific deduction. § 25.7(c)
  • Unrelated business income tax return
    • disclosure of, § 28.9
    • filing requirement, § 28.9
  • Unrelated business law
    • advertising, § 24.5(h)
    • by agricultural organizations, § 24.5(f)
    • “bucketing rule,” § 25.5
    • by business leagues, §§ 14.2(c)(iv), 24.5(e)
    • commercial-type insurance, §§ 24.8, 28.15(b)
    • and commerciality, §§ 24.2(d), 24.4(e)
    • competition, factor of, § 24.2(c)
    • contemporary application of rules, § 24.5
    • corporate sponsorships, § 24.6
    • by credit unions, § 24.5(g)
    • debt management plans, § 24.5(p)
    • deduction rules, § 25.6
    • dual use rule, § 24.4(d)
    • by educational institutions, § 24.5(a)
    • exceptions as to taxation of, § 25.2. See Exceptions (unrelated business rules)
    • exploitation rule, § 24.4(e)
    • fees, charging of, § 24.2(e)
    • fragmentation rule, § 24.2(f)
    • fringe benefit rules, § 25.4
    • and fundraising, § 24.5(i)
    • by health care providers, § 24.5(b)
    • income tax return, § 28.10
    • Internet communications, § 24.5(o)
    • introduction to rules, § 24.1
    • investment plus, concept of, § 24.2(j)
    • by labor organizations, § 24.5(f)
    • merchandise, sales of, §24.5(l)
    • modifications as to income from, § 25.1. See Modifications rules (unrelated business)
    • by museums, § 24.5(c)
    • nonbusiness activities, § 24.2(g)
    • occasional sales, § 24.2(i)
    • other organizations' exempt functions, § 24.5(g)
    • partnership rules, § 24.7
    • preparatory time, § 24.3(c)
    • profit motive requirement, § 24.2(b)
    • real estate development activities, § 24.2(h)
    • regularly carried on, definition of, § 24.3
    • related, definition of, § 24.4(a)
    • related business activities, § 24.4(f)
    • retirement plan conversions, § 24.5(n)
    • same state rule, § 24.4(c)
    • services, provision of, § 24.5(k)
    • share-crop leasing, § 24.5(m)
    • size and extent test, § 24.4(b)
    • by social welfare organizations, § 24.5(d)
    • special rules, § 25.3
    • substantially related, definition of, § 24.4(a)
    • tax planning consulting, § 24.5(i)(v)
    • tax structure, § 25.7
    • trade or business, definition of, § 24.2(a)
    • travel and tour activities, § 24.5(j)
    • unrelated business activities, § 24.4(g)
    • and unrelated debt-financed income rules, § 24.9
  • Unrelated debt-financed income rules
    • acquisition indebtedness, § 24.9(c)
    • debt-financed property, § 24.9(b)
    • in general, § 24.9(a)
    • neighborhood land rule, § 24.9(b)
    • real property exception, § 24.9(c)
  • User fees, § 26.1(d)
  •  
  • Veterans' organizations
    • tax exemption for, §§ 13.1(b), 19.11
    • and unrelated business rules, § 25.3
  • Victims of Terrorism Tax Relief Act, § 7.2(b)
  • Voluntary employees' beneficiary associations
    • tax exemption for, § 18.3
    • and unrelated business rules, § 25.3
  • Volunteers, businesses conducted by, § 25.2(a)
  • Voter education activities, § 23.2(c)
  • Voting power, definition of, § 21.3
  •  
  • Welfare benefit funds, §§ 15.1(c), 18.2
  • Whole entity joint ventures, § 31.3
  • Widely available exception, § 28.12(e)
  • Workers' compensation reinsurance organizations
    • insurance corporations, § 19.16(b)
    • state-sponsored organizations, § 19.16(a)
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