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The Law of Tax-Exempt Organizations, 10th Edition 2014 Cumulative Supplement

Book Description

The cumulative supplement to The Law of Tax-Exempt Organizations, 10th Edition

Nonprofit organizations are subject to a complex set of regulations and laws. Written in plain English, this book keeps tax-exempt organizations up-to-date on all current regulations pertaining to tax-exempt organizations. It ensures professionals are well-prepared to make decisions about their organizations' actions and future.

It is a definitive one-volume source of information on federal laws by the leading legal authority in the nonprofit sector. This guide is supplemented annually to keep the lawyers and managers of nonprofit organizations on top of the latest nonprofit legal and tax developments.

Table of Contents

  1. Cover Page
  2. Title Page
  3. Copyright
  4. Contents
  5. About the Online Resources
  6. About the Author
  7. Preface
  8. Book Citations
  9. PART ONE: Introduction to the Law of Tax-Exempt Organizations
    1. CHAPTER ONE: Definition of and Rationales for Tax-Exempt Organizations
      1. § 1.2 DEFINITION OF TAX-EXEMPT ORGANIZATION
      2. § 1.7 FREEDOM OF ASSOCIATION DOCTRINE
    2. CHAPTER TWO: Overview of Nonprofit Sector and Tax-Exempt Organizations
      1. § 2.1 PROFILE OF NONPROFIT SECTOR
      2. § 2.2 ORGANIZATION OF IRS
  10. PART TWO: Fundamentals of the Law of Tax-Exempt Organizations
    1. CHAPTER THREE: Source, Advantages, and Disadvantages of Tax Exemption
      1. § 3.2 RECOGNITION OF TAX EXEMPTION
      2. § 3.2A RECOGNITION OF PUBLIC CHARITY, PRIVATE FOUNDATION STATUS (NEW)
    2. CHAPTER FOUR: Organizational, Operational, and Related Tests and Doctrines
      1. § 4.1 ORGANIZATIONAL, OPERATIONAL, AND RELATED TESTS AND DOCTRINES
      2. § 4.3 ORGANIZATIONAL TEST
      3. § 4.4 PRIMARY PURPOSE TEST
      4. § 4.5 OPERATIONAL TEST
      5. § 4.6 EXCLUSIVELY STANDARD
      6. § 4.7 COMMENSURATE TEST
      7. § 4.7A CONSIDERATION OF ORGANIZATIONS' NAMES (NEW)
      8. § 4.8 STATE ACTION DOCTRINE
      9. § 4.10 COMMERCIALITY DOCTRINE
      10. § 4.11 SOCIAL ENTERPRISE DEVELOPMENTS (NEW)
    3. CHAPTER FIVE: Nonprofit Governance
      1. § 5.7 IRS AND GOVERNANCE
  11. PART THREE: Tax-Exempt Charitable Organizations
    1. CHAPTER SIX: Concept of Charitable
      1. § 6.2 PUBLIC POLICY DOCTRINE
      2. § 6.3 CHARITABLE CONCEPTS
    2. CHAPTER SEVEN: Charitable Organizations
      1. § 7.2 RELIEF OF DISTRESSED
      2. § 7.3 CREDIT COUNSELING
      3. § 7.4 PROVISION OF HOUSING
      4. § 7.5 DOWN PAYMENT ASSISTANCE
      5. § 7.6 PROMOTION OF HEALTH
      6. § 7.7 LESSENING BURDENS OF GOVERNMENT
      7. § 7.11 PROMOTION OF SOCIAL WELFARE
      8. § 7.13A FUNDRAISING ORGANIZATIONS (NEW)
      9. § 7.15 OTHER CATEGORIES OF CHARITY
    3. CHAPTER EIGHT: Educational Organizations
      1. § 8.1 FEDERAL TAX LAW DEFINITION OF EDUCATIONAL
      2. § 8.2 EDUCATION CONTRASTED WITH PROPAGANDA
      3. § 8.3 EDUCATIONAL INSTITUTIONS
      4. § 8.4 INSTRUCTION OF INDIVIDUALS
    4. CHAPTER NINE: Scientific Organizations
      1. § 9.1 FEDERAL TAX LAWS DEFINITION OF SCIENCE
      2. § 9.2 CONCEPT OF RESEARCH
    5. CHAPTER TEN: Religious Organizations
      1. § 10.1 CONSTITUTIONAL LAW FRAMEWORK
      2. § 10.3 CHURCHES AND SIMILAR INSTITUTIONS
      3. § 10.5A MISSION SOCIETIES (NEW)
      4. § 10.7 APOSTOLIC ORGANIZATIONS
    6. CHAPTER ELEVEN: Other Charitable Organizations
      1. § 11.2 AMATEUR SPORTS ORGANIZATIONS
      2. § 11.7 LITERARY ORGANIZATIONS
      3. § 11.8 DONOR-ADVISED FUNDS
    7. CHAPTER TWELVE: Public Charities and Private Foundations
      1. § 12.3 CATEGORIES OF PUBLIC CHARITIES
  12. PART FOUR: Other Tax-Exempt Organizations
    1. CHAPTER THIRTEEN: Social Welfare Organizations
      1. § 13.1 CONCEPT OF SOCIAL WELFARE
      2. § 13.2 REQUIREMENT OF COMMUNITY
      3. § 13.2A CONDUCT OF BUSINESS (NEW)
      4. § 13.4 COMPARISON WITH CHARITABLE ORGANIZATIONS
    2. CHAPTER FOURTEEN: Business Leagues and Like Organizations
      1. § 14.1 CONCEPT OF BUSINESS LEAGUE
      2. § 14.2 DISQUALIFYING ACTIVITIES
    3. CHAPTER FIFTEEN: Social Clubs
      1. § 15.1 SOCIAL CLUBS IN GENERAL
      2. § 15.6 SALE OF CLUB ASSETS
    4. CHAPTER SIXTEEN: Labor, Agricultural, and Horticultural Organizations
      1. § 16.1 LABOR ORGANIZATIONS
    5. CHAPTER EIGHTEEN: Employee Benefit Funds
      1. § 18.3 VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATION
    6. CHAPTER NINETEEN: Other Tax-Exempt Organizations
      1. § 19.1 INSTRUMENTALITIES OF UNITED STATES
      2. § 19.2 TITLE-HOLDING CORPORATIONS
      3. § 19.3 LOCAL ASSOCIATIONS OF EMPLOYEES
      4. § 19.4 FRATERNAL ORGANIZATIONS
      5. § 19.5 BENEVOLENT OR MUTUAL ORGANIZATIONS
      6. § 19.7 CREDIT UNIONS
      7. § 19.11 VETERANS' ORGANIZATIONS
      8. § 19.17 RAILROAD RETIREMENT INVESTMENT TRUST
      9. § 19.18 QUALIFIED HEALTH INSURANCE ISSUERS
      10. § 19.19 QUALIFIED TUITION PROGRAMS
      11. § 19.21 GOVERNMENTAL AND QUASI-GOVERNMENTAL ENTITIES
  13. PART FIVE: Principal Exempt Organization Laws
    1. CHAPTER TWENTY: Private Inurement and Private Benefit
      1. § 20.2 DEFINITION OF NET EARNINGS
      2. § 20.3 DEFINITION OF INSIDER
      3. § 20.4 COMPENSATION ISSUES
      4. § 20.5 OTHER FORMS OF PRIVATE INUREMENT
      5. § 20.8 PRIVATE INUREMENT AND SOCIAL WELFARE ORGANIZATIONS
      6. § 20.9 PRIVATE INUREMENT AND BUSINESS LEAGUES
      7. § 20.10 PRIVATE INUREMENT AND SOCIAL CLUBS
      8. § 20.11 PRIVATE BENEFIT DOCTRINE
    2. CHAPTER TWENTY-ONE: Intermediate Sanctions
      1. § 21.2 TAX-EXEMPT ORGANIZATIONS INVOLVED
      2. § 21.3 DISQUALIFIED PERSONS
      3. § 21.4 TRANSACTIONS INVOLVED
      4. § 21.6 INTERMEDIARIES
      5. § 21.7 FOR THE USE OF TRANSACTIONS
      6. § 21.13 INDEMNIFICATION AND INSURANCE
      7. § 21.17 COLLEGE AND UNIVERSITY COMPLIANCE PROJECT (NEW)
    3. CHAPTER TWENTY-TWO: Legislative Activities by Tax-Exempt Organizations
      1. § 22.3 LOBBYING BY CHARITABLE ORGANIZATIONS
      2. § 22.6 LEGISLATIVE ACTIVITIES OF BUSINESS LEAGUES
      3. § 22.7 LEGISLATIVE ACTIVITIES OF OTHER TAX-EXEMPT ORGANIZATIONS
      4. § 22.9 CONSTITUTIONAL LAW FRAMEWORK
    4. CHAPTER TWENTY-THREE: Political Campaign Activities by Tax-Exempt Organizations
      1. § 23.2 PROHIBITION ON CHARITABLE ORGANIZATIONS
      2. § 23.3 POLITICAL CAMPAIGN EXPENDITURES AND TAX SANCTIONS
      3. § 23.5 POLITICAL ACTIVITIES OF SOCIAL WELFARE ORGANIZATIONS
      4. § 23.8 POLITICAL ACTIVITIES BY OTHER EXEMPT ORGANIZATIONS
      5. § 23.9 ADVOCACY COMMUNICATIONS
    5. CHAPTER TWENTY-FOUR: Unrelated Business Activities
      1. § 24.2 DEFINITION OF TRADE OR BUSINESS
      2. § 24.3 DEFINITION OF REGULARLY CARRIED ON
      3. § 24.4 DEFINITION OF SUBSTANTIALLY RELATED
      4. § 24.5 CONTEMPORARY APPLICATIONS OF UNRELATED BUSINESS RULES
      5. § 24.6 MODIFICATIONS
      6. § 24.7 EXCEPTIONS
      7. § 24.10 SPECIAL RULES
      8. § 24.12 UNRELATED DEBT-FINANCED INCOME
      9. § 24.14 DEDUCTION RULES
      10. § 24.15 COLLEGE AND UNIVERSITY COMPLIANCE PROJECT
  14. PART SIX: Acquisition and Maintenance of Tax Exemption
    1. CHAPTER TWENTY-FIVE: Exemption Recognition and Notice Processes
      1. § 25.1 RECOGNITION APPLICATION PROCEDURE
      2. § 25.2 REQUIREMENTS FOR CHARITABLE ORGANIZATIONS
      3. § 25.3 NONPRIVATE FOUNDATION STATUS
      4. § 25.5 REQUIREMENTS FOR CERTAIN EMPLOYEE BENEFIT ORGANIZATIONS
      5. § 25.5A REQUIREMENTS FOR CERTAIN PREPAID TUITION PLANS (NEW)
      6. § 25.6 REQUIREMENTS FOR CERTAIN HEALTH INSURANCE ISSUERS
      7. § 25.6A RULES FOR OTHER ORGANIZATIONS (NEW)
      8. § 25.7 GROUP EXEMPTION RULES
      9. § 25.8 SUSPENSION OF TAX EXEMPTION
      10. § 25.9 NOTICE REQUIREMENTS FOR POLITICAL ORGANIZATIONS
      11. § 25.11 FORFEITURE OF TAX EXEMPTION
    2. CHAPTER TWENTY-SIX: Administrative and Litigation Procedures
      1. § 26.1 ADMINISTRATIVE PROCEDURES WHERE RECOGNITION DENIED
      2. § 26.2 REVOCATION OF MODIFICATION OF TAX-EXEMPT STATUS: ADMINISTRATIVE PROCEDURES
      3. § 26.3 RETROACTIVE REVOCATION OF TAX-EXEMPT STATUS
      4. § 26.4A STATUTE OF LIMITATIONS MATTERS (NEW)
      5. § 26.5 REVOCATION OF TAX-EXEMPT STATUS: LITIGATION PROCEDURES
      6. § 26.6 IRS EXAMINATION PROCEDURES AND PRACTICES
      7. § 26.6A COMPLIANCE CHECKS (NEW)
      8. § 26.7 FAST-TRACK CASE SETTLEMENT PROGRAM
      9. § 26.8 IRS DISCLOSURE TO STATE OFFICIALS
    3. CHAPTER TWENTY-SEVEN: Operational Requirements
      1. § 27.1 CHANGES IN OPERATIONS OR FORM
      2. § 27.2 ANNUAL REPORTING RULES
      3. § 27.3 REDESIGNED ANNUAL INFORMATION RETURNS
      4. § 27.4 NOTIFICATION REQUIREMENT
      5. § 27.5 FILING REQUIREMENTS AND TAX-EXEMPT STATUS
      6. § 27.5A CHARITABLE ORGANIZATIONS LISTING RELIANCE RULES (NEW)
      7. § 27.7 ELECTRONIC FILING RULES
      8. § 27.9 IRS DOCUMENT DISCLOSURE RULES
      9. § 27.10 DOCUMENT DISCLOSURE OBLIGATIONS OF EXEMPT ORGANIZATIONS
      10. § 27.13 INSURANCE ACTIVITIES
      11. § 27.14 FEEDER ORGANIZATIONS
      12. § 27.15 TAX-EXEMPT ENTITY LEASING RULES
  15. PART SEVEN: Interorganizational Structures and Operational Forms
    1. CHAPTER TWENTY-EIGHT: Tax-Exempt Organizations and Exempt Subsidiaries
      1. § 28.1 SUBSIDIARIES BASICS
      2. § 28.3 TAX-EXEMPT SUBSIDIARIES OF CHARITABLE ORGANIZATIONS
      3. § 28.5 CONTRIBUTIONS AND OTHER PAYMENTS
    2. CHAPTER TWENTY-NINE: Tax-Exempt Organizations and For-Profit Subsidiaries
      1. § 29.1 FOR-PROFIT SUBSIDIARIES IN GENERAL
      2. § 29.2 POTENTIAL OF ATTRIBUTION TO PARENT
      3. § 29.3 FINANCIAL CONSIDERATIONS
      4. § 29.7 REVENUE FROM FOR-PROFIT SUBSIDIARY
      5. § 29.8 LIQUIDATIONS
    3. CHAPTER THIRTY-ONE: Tax-Exempt Organizations: Other Operations and Restructuring
      1. § 31.1 ORGANIZATIONAL CONSIDERATIONS
      2. § 31.2 OPERATIONAL CONSIDERATIONS
      3. § 31.3 MERGERS
      4. § 31.3A REORGANIZATIONS (NEW)
      5. § 31.6 SINGLE-MEMBER LIMITED LIABILITY COMPANIES
      6. § 31.7 LOW-PROFIT LIMITED LIABILITY COMPANIES
      7. § 31.8 CHOICE OF ENTITY CONSIDERATIONS
  16. PART EIGHT: Appendixes
    1. APPENDIX A: Sources of Tax-Exempt Organizations Law
      1. FEDERAL LAW
      2. STATE LAW
      3. PUBLICATIONS
    2. APPENDIX B: Internal Revenue Code Sections
  17. Cumulative Index