CHAPTER TWELVE
Public Charities and Private Foundations
§ 12.3 Categories of Public Charities
(b) Publicly Supported Charities
*(iii) Community Foundations
*p. 314, n. 55. Delete 12.3 and insert 12.3(b)(iii).
§ 12.3 CATEGORIES OF PUBLIC CHARITIES
(a) Institutions
*p. 321, n. 136. Insert following existing text:
The IRS observed that a nonprofit hospital's ongoing public charity (and tax-exempt (see § 7.6(a)) status is dependent on its provision of medical care to its community, not on the relationship between its board of directors and the governing board of its parent entity operating a health care delivery system (Priv. Ltr. Rul. 201314044).
(b) Publicly Supported Charities
(iii) Community Foundations
*p. 326, n. 164. Delete (e) and insert (f).
*p. 326, n. 168. Delete (e) and insert (f).
*p. 326, n. 169. Delete (e) and insert (f).
*p. 326, n. 170. Delete (e) and insert (f); insert following existing text:
An illustration of an organization satisfying these requirements is the subject of Priv. Ltr. Rul. 201307008.
(c) Supporting Organizations
p. 330, n. 202, third line. Insert following first closing parenthesis:
, affd, 644 F.3d 406 (D.C. Cir. 2011)
*p. 330, n. 203. Delete Prop.
*p. 330, n. 204, first line. Delete Prop.
*p. 331, sixth line. Change the to an.
*p. 331, n. 210. Delete Prop.
*p. 331, n. 211. Delete Prop.
*p. 331, n. 213. Delete Prop.
*p. 331, fifth complete paragraph, second line. Change two to three.
*p. 331, n. 214. ...
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