target="_blank" rel="nofollow" href="#u3d9ae883-d24b-5c2a-b25d-da617d42c399">CHAPTER 19: Maintaining Exempt Status § 19.1 Checklists CHAPTER 20: Private Inurement and Intermediate Sanctions § 20.2 Salaries and Other Compensation § 20.10 Intermediate Sanctions § 20.11 New § 4960 Excise Tax on Excess Compensation Notes CHAPTER 21: Unrelated Business Income § 21.4 Definition of Trade or Business § 21.8 Unrelated Activities § 21.10 Income Modifications § 21.11 Calculating and Minimizing Taxable Income Notes CHAPTER 23: Electioneering and Lobbying § 23.3 Tax on Political Expenditures Note CHAPTER 24: Deductibility and Disclosures § 24.1 Overview of Deductibility § 24.2 The Substantiation and Quid Pro Quo Rules § 24.3 Valuing Donor Benefits Notes CHAPTER 25: Employment Taxes § 25.1 Distinctions Between Employees and Independent Contractors § 25.3 Reporting Requirements Notes CHAPTER 27: Cryptocurrency § 27.1 What Is Cryptocurrency? § 27.2 What Are the Various Kinds of Cryptocurrency? § 27.3 Should Nonprofits Be Involved in Cryptocurrency? § 27.4 Cryptocurrencies and the Internal Revenue Service Notes
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