Index

ACT. See Advisory Committee on Tax Exempt and Government Entities (ACT)

Advisory Committee on Tax Exempt and Government Entities (ACT), 111

Affordable Care Act, 5, 10, 156

AGB, methods for determining, 12

Agricultural groups, 29

Aid for poor and distressed, 7576

Alternative investments, 138139

Animals, 23

Annual filing of Forms 990. See Forms 990

Annual tax compliance checklist, 135136

Annual tax compliance issues for private foundation, 138140

Application for emergency assistance, 8995

Application for medical emergency and distress grants, 8188

Appreciated assets, grants of, 139

Assets

appreciated, grants of, 139

fair market value, measuring, 60

used to calculate minimum investment return, 5960

Billing and collection, charitable organizations and, 13, 14, 1517

Board members, independent, 115

Burdens of government, lessening, 9

Business activity, unrelated, 119

Business enterprise, definition of, 71

Business holdings. See Excess business holding

Business income. See Unrelated business income

Business leagues

“common business interest,” 31

line of business, 31

rendering services for members, 32

(c)(3) and (c)(4) organizations, 25

Capital gains, 5354, 138

Capital losses, 53, 138

Cash distribution test. See also Distribution test, satisfying

failure to distribute minimum amounts, 6566

full-payment period minimum amount, 65

legislative history, 6263

requirements, additional, 66

set-aside provisions, reasons to use, 6667

set-aside requirements, 63

start-up period ...

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