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Table of Contents
1 Cover
4 Preface
5 PART I: Qualifications of Tax-Exempt Organizations CHAPTER 1: Distinguishing Characteristics of Tax-Exempt Organizations § 1.4 Role of the Internal Revenue Service § 1.8 Developments Responding to COVID-19 Notes CHAPTER 2: Qualifying Under IRC § 501(c)(3) § 2.2 Operational Test Notes CHAPTER 3: Religious Organizations § 3.2 Churches Notes CHAPTER 4: Charitable Organizations § 4.1 Relief of the Poor § 4.3 Lessening the Burdens of Government § 4.5 Advancement of Education and Science § 4.6 Promotion of Health Notes CHAPTER 5: Educational, Scientific, and Literary Purposes and Prevention of Cruelty to Children and Animals § 5.1 Educational Purposes Note CHAPTER 6: Civic Leagues and Local Associations of Employees: § 501(c)(4) § 6.2 Qualifying and Nonqualifying Civic Organizations Notes CHAPTER 9: Social Clubs: § 501(c)(7) § 9.1 Organizational Requirements and Characteristics § 9.4 Revenue Tests Notes CHAPTER 10: Instrumentalities of Government and Title-Holding Corporations § 10.6 Requirements for IRC §501(c)(8) and (c)(10) Notes CHAPTER 11: Public Charities § 11.2 “Inherently Public Activity” and Broad Public Support: § 509(a)(1) § 11.5 Difference Between § 509(a)(1) and § 509(a)(2) § 11.9 Supporting Organization: § 509(a)(3) Notes
6 PART II: Standards for Private Foundations CHAPTER 12: Private Foundations—General Concepts § 12.4 Termination of Private Foundation Status Note CHAPTER 13: Excise Tax Based on Investment Income: IRC §4940 § 13.2 Capital Gains Notes CHAPTER 14: Self-Dealing: IRC § 4941 § 14.2 Sale, Exchange, or Lease of Property § 14.5 Transactions That Benefit Disqualified Persons Notes CHAPTER 15: Minimum Distribution Requirements: IRC § 4942 § 15.1 Assets Used to Calculate Minimum Investment Return § 15.2 Measuring Fair Market Value § 15.4 Qualifying Distributions Notes CHAPTER 16: Excess Business Holdings and Jeopardizing Investments: IRC §§ 4943 and 4944 § 16.1 Excess Business Holdings § 16.2 Jeopardizing Investments Notes CHAPTER 17: Taxable Expenditures: IRC § 4945 § 17.3 Grants to Individuals § 17.4 Grants to Public Charities Notes
7 PART III: Obtaining and Maintaining Tax-Exempt Status CHAPTER 18: IRS Filings, Procedures, and Policies § 18.1 IRS Determination Process § 18.2 Annual Filing of Forms 990 § 18.2 Annual Filing of Forms 990 § 18.3 Reporting Organizational Changes to the IRS § 18.4 Weathering an IRS Examination Notes