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.
PART I QUALIFICATIONS OF TAX-EXEMPT ORGANIZATIONS
CHAPTER 2 Qualifying Under IRC § 501(c)(3)
CHAPTER 3 Religious Organizations
CHAPTER 4 Charitable Organizations
§ 4.2 Promotion of Social Welfare
§ 4.3 Lessening Burdens of Government
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)
CHAPTER 8 Business Leagues: § 501(c)(6)
§ 8.2 Meaning of “Common Business Interest”
§ 8.4 Rendering Services for Members
CHAPTER 9 Social Clubs: § 501(c)(7)
*CHAPTER 10 Instrumentalities of Government and Title-Holding Organizations
§ 10.3 Qualifying for § 501(c)(3) Status
§ 11.2 “Inherently Public Activity” and Broad Public Support: § 509(a)(1) ...
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