CHAPTER FIVE
Public Charities and Private Foundations
- § 5.2 Publicly Supported Organizations—Donative Entities
- § 5.3 Publicly Supported Organizations—Service Provider Organizations
- § 5.5 Supporting Organizations
- § 5.5A Recognition of Change in Public Charity Status (New)
§ 5.2 PUBLICLY SUPPORTED ORGANIZATIONS—DONATIVE ENTITIES
(a) General Rules
p. 130, third complete paragraph. Delete last sentence, including footnotes.
§ 5.3 PUBLICLY SUPPORTED ORGANIZATIONS—SERVICE PROVIDER ORGANIZATIONS
(a) Public Support Test
p. 137, second paragraph. Delete last sentence, including footnotes.
§ 5.5 SUPPORTING ORGANIZATIONS
p. 143, n. 150. Delete 146.
(e) Additional Type III Supporting Organizations Rules
p. 154, n. 225. Insert following existing material:
These regulations were issued in proposed form on September 23, 2009 (REG-155929-06); they are summarized in Exempt Organizations § 12.3(c).
(g) Specific Applicability of Rules to Healthcare Organizations
p. 158, second complete paragraph. Insert as last sentence:
It is believed that nearly all supporting organizations with respect to tax-exempt healthcare institutions, particularly exempt hospitals, will be, if they are Type III supporting organizations, functionally integrated ones.
p. 158. Insert as third and fourth complete paragraphs, ...
Get The Law of Tax-Exempt Healthcare Organizations, 3rd Edition 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.
