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CHAPTER TWO Anatomy of Charitable Fundraising

1  § 2.1 Scope of Term Charitable Organization

§ 2.1 SCOPE OF TERM CHARITABLE ORGANIZATION

p. 24, carryover paragraph, fourth line. Insert cemetery companies,^30.1 before veterans'.

p. 24, carryover paragraph, fifth line. Insert certain fraternal organizations,^32.1 and certain cemetery companies.^32.2 before Generally.

p. 25, n. 43. Insert following existing text:

A court stated, in error, that IRC § 501(c) “exempt[s] many other categories of nonprofit organizations, including charities,” citing as an example social welfare organizations described in IRC § 501(c)(4). Linc‐Drop, Inc. v. City of Lincoln, 996 F. Supp. 2d 845, 858 (D. Neb. 2014).

NOTES

1 30.1 Organizations described in IRC § 501(c)(13). See Law of Tax‐Exempt Organizations § 19.6.

2 32.1 Contributions to fraternal organizations are deductible by reason of IRC § 170(c)(4).

3 32.2 Contributions to cemetery companies are deductible by reason of IRC § 170(c)(5).