CHAPTER EIGHT
Educational Organizations
§ 8.1 Federal Tax Law Definition of Educational
§ 8.2 Education Contrasted with Propaganda
§ 8.3 Educational Institutions
(a) Schools, Colleges, and Universities
*(ii) IRS Inquiry
§ 8.4 Instruction of Individuals
§ 8.1 FEDERAL TAX LAW DEFINITION OF EDUCATIONAL
p. 236, second complete paragraph. Insert footnote following last line:
10.1 In general, Lunder, “501(c)(3) Organizations: What Qualifies as ‘Educational’?” (Congressional Research Service, August 21, 2012 (R42673)).
§ 8.2 EDUCATION CONTRASTED WITH PROPAGANDA
p. 237, n. 18. Insert following existing text:
By contrast, an employee caucus group recognized by a for-profit company, comprised of individuals who are or who support gay, lesbian, bisexual, or transgender individuals, was denied recognition of exemption as an educational entity because it presents information to its members and the company, not the public (Priv. Ltr. Rul. 201120036).
§ 8.3 EDUCATIONAL INSTITUTIONS
(a) Schools, Colleges, and Universities
p. 241, n. 48. Insert following existing text:
In one case, the IRS classified an organization as a school but its primary activity was in fact “network marketing”; following an examination, this entity's exempt status was retroactively revoked (Priv. Ltr. Rul. 201038020).
(ii) IRS Inquiry
*p. 242, first line. Delete focuses and substitute focused.
*p. 242, first complete paragraph. Delete and substitute:
The IRS released an interim report in conjunction with this project in ...
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