Contents

Note to the Reader: Sections not in the main bound volume are indicated by “(New)” after the title. Material new to or modified in this supplement is indicated by an asterisk (*) in the left margin in the Contents and throughout the supplement.

About the Author

Preface

PART I    QUALIFICATIONS OF TAX-EXEMPT ORGANIZATIONS

CHAPTER 2   Qualifying Under IRC § 501(c)(3)

§ 2.1 Organizational Test

§ 2.2 Operational Test

CHAPTER 3   Religious Organizations

§ 3.2 Churches

CHAPTER 4   Charitable Organizations

§ 4.2 Promotion of Social Welfare

§ 4.3 Lessening Burdens of Government

§ 4.6 Promotion of Health

CHAPTER 5   Educational, Scientific, and Literary Purposes, and Prevention of Cruelty to Children and Animals

§ 5.1 Educational Purposes

CHAPTER 6   Civic Leagues and Local Associations of Employees: § 501(c)(4)

§ 6.1 Comparison of (c)(3) and (c)(4) Organizations

§ 6.2 Qualifying and Nonqualifying Civic Organizations

§ 6.5 Disclosures of Nondeductibility

CHAPTER 7   Labor, Agricultural, and Horticultural Organizations: § 501(c)(5)

§ 7.2 Agricultural Groups

CHAPTER 8   Business Leagues: § 501(c)(6)

§ 8.2 Meaning of “Common Business Interest”

§ 8.3 Line of Business

§ 8.4 Rendering Services for Members

CHAPTER 9   Social Clubs: § 501(c)(7)

§ 9.4 Revenue Tests

*CHAPTER 10   Instrumentalities of Government and Title-Holding Organizations

§ 10.3 Qualifying for § 501(c)(3) Status

CHAPTER 11   Public Charities

§ 11.2 “Inherently Public Activity” and Broad Public Support: § 509(a)(1) ...

Get Tax Planning and Compliance for Tax-Exempt Organizations, Fifth Edition 2014 Cumulative Supplement now with the O’Reilly learning platform.

O’Reilly members experience books, live events, courses curated by job role, and more from O’Reilly and nearly 200 top publishers.