*CHAPTER 10
Instrumentalities of Government and Title-Holding Organizations
§ 10.3 Qualifying for § 501(c)(3) Status
§ 10.3 Qualifying for § 501(c)(3) Status
(d) Political Subdivisions
p. 215. Insert after numbered list:
A Community Development District formed by a developer of a retirement community was found not to qualify as a political subdivision because it was organized and operated in a manner intended to perpetuate private control and to avoid indefinitely responsibility to a public electorate.1
*1 IRS Tech. Adv. Memo. 127670-12 issued May 9, 2013, citing Rev. Rul. 83-131, 1983-2 C.B. 184.
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