The Law of Tax-Exempt Organizations, 2021 Cumulative Supplement
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Bruce R. Hopkins. The Law of Tax-Exempt Organizations, 2021 Cumulative Supplement
Table of Contents
Guide
Pages
the law of tax-exempt organizations
About the Author
Preface
About the Online Resources
Book Citations
PART ONE Introduction to the Law of Tax‐Exempt Organizations
CHAPTER ONE Definition of and Rationales for Tax‐Exempt Organizations
§ 1.1 DEFINITION OF NONPROFIT ORGANIZATION (a) Nonprofit Organization Defined
CHAPTER TWO Overview of Nonprofit Sector and Tax‐Exempt Organizations
§ 2.1 PROFILE OF NONPROFIT SECTOR
§ 2.2 ORGANIZATION OF IRS (a) IRS in General
(b) Tax Exempt and Government Entities Division
Notes
PART TWO Fundamentals of the Law of Tax‐Exempt Organizations
CHAPTER THREE Tax Exemption: Source and Recognition
§ 3.2 RECOGNITION OF TAX EXEMPTION (a) General Rules
§ 3.3 RECOGNITION OF PUBLIC CHARITY, PRIVATE FOUNDATION STATUS
CHAPTER FOUR Organizational, Operational, and Related Tests and Doctrines
§ 4.1 FORMS OF TAX‐EXEMPT ORGANIZATIONS (a) General Rules
§ 4.7 COMMENSURATE TEST
§ 4.9 COMMERCIALITY DOCTRINE (e) Other Applications of Doctrine
(f) Elements of Commerciality
(g) IRS Ruling Policy
(h) Contemporary Perspective on Doctrine
Notes
CHAPTER FIVE Nonprofit Governance
§ 5.3 BOARD DUTIES AND RESPONSIBILITIES
(a) Duty of Care
(b) Duty of Loyalty
(c) Duty of Obedience
§ 5.7 IRS AND GOVERNANCE (c) IRS Ruling Policy
Notes
PART THREE Tax‐Exempt Charitable Organizations
CHAPTER SIX Concept of Charitable
§ 6.2 PUBLIC POLICY DOCTRINE (b) Race‐Based Discrimination
§ 6.3 COLLATERAL CONCEPTS (a) Requirement of Charitable Class
(i) Illegal Activities
Notes
CHAPTER SEVEN Charitable Organizations
§ 7.2 RELIEF OF DISTRESSED (b) Disaster Relief Programs
§ 7.4 PROVISION OF HOUSING
§ 7.6 PROMOTION OF HEALTH (a) Hospital Law in General
(b) Additional Statutory Requirements for Hospitals
§ 7.8 ADVANCEMENT OF EDUCATION
§ 7.14 FUNDRAISING ORGANIZATIONS (c) Other Exemption Issues
§ 7.15 INSTRUMENTALITIES OF GOVERNMENT
§ 7.17 QUALIFIED OPPORTUNITY ZONES
Notes
CHAPTER EIGHT Educational Organizations
§ 8.1 FEDERAL TAX LAW DEFINITION OF EDUCATIONAL
§ 8.3 EDUCATIONAL INSTITUTIONS (a) Schools, Colleges, and Universities
§ 8.4 INSTRUCTION OF INDIVIDUALS
§ 8.5 INSTRUCTION OF PUBLIC
Notes
CHAPTER NINE Scientific Organizations
§ 9.2 CONCEPT OF RESEARCH
Note
CHAPTER TEN Religious Organizations
§ 10.1 CONSTITUTIONAL LAW FRAMEWORK (a) General Constitutional Law Principles
(c) Internal Revenue Code Provisions
§ 10.2 FEDERAL TAX LAW DEFINITION OF RELIGION (c) Abuse of Tax Exemption
§ 10.3 CHURCHES AND SIMILAR INSTITUTIONS (c) Principle of Respect for Autonomy
§ 10.5 INTEGRATED AUXILIARIES OF CHURCHES
§ 10.7 RELIGIOUS ORDERS
Notes
CHAPTER ELEVEN Other Types of Charitable Organizations
§ 11.2 AMATEUR SPORTS ORGANIZATIONS
§ 11.8 DONOR‐ADVISED FUNDS
(c) Portrait of Donor‐Advised Fund Universe
§ 11.9 ENDOWMENT FUNDS (b) College and University Endowment Tax
Notes
CHAPTER TWELVE Public Charities and Private Foundations
§ 12.1 FEDERAL TAX LAW DEFINITION OF PRIVATE FOUNDATION (a) Private Foundation Defined
§ 12.3 CATEGORIES OF PUBLIC CHARITIES (b) Publicly Supported Charities
(c) Supporting Organizations
§ 12.4 PRIVATE FOUNDATION RULES (f) Other Provisions
Notes
PART FOUR Other Tax‐Exempt Organizations
CHAPTER THIRTEEN Social Welfare Organizations
§ 13.1 CONCEPT OF SOCIAL WELFARE (b) Benefits to Members
§ 13.3 CONDUCT OF BUSINESS
Notes
CHAPTER FOURTEEN Business Leagues and Similar Organizations
§ 14.1 CONCEPT OF BUSINESS LEAGUE (a) General Principles
(g) Certification Programs
§ 14.2 DISQUALIFYING ACTIVITIES (a) Line‐of‐Business Requirement
(c) Performance of Particular Services
(d) Private Inurement
(d‐1) Private Benefit
Notes
CHAPTER FIFTEEN Social Clubs
§ 15.1 SOCIAL CLUBS IN GENERAL (b) Club Functions
§ 15.4 EXCEPTIONS TO LIMITATIONS
§ 15.5 TAXATION OF SOCIAL CLUBS
Notes
CHAPTER SIXTEEN Labor, Agricultural, and Horticultural Organizations
§ 16.2 AGRICULTURAL ORGANIZATIONS
Note
CHAPTER SEVENTEEN Political Organizations
§ 17.4 PUBLIC POLICY ADVOCACY ACTIVITIES
CHAPTER EIGHTEEN Employee Benefit Funds
§ 18.3 VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATIONS
CHAPTER NINETEEN Other Categories of Tax‐Exempt Organizations
§ 19.12 FARMERS' COOPERATIVES
§ 19.18 QUALIFIED HEALTH INSURANCE ISSUERS
§ 19.20 ABLE PROGRAMS
§ 19.22 GOVERNMENTAL AND QUASI‐GOVERNMENTAL ENTITIES (a) Intergovernmental Immunity
(b) Income Exclusion Rule
(c) Integral Parts of States
Notes
PART FIVE Principal Exempt Organization Laws
CHAPTER TWENTY Private Inurement and Private Benefit Doctrines
§ 20.4 COMPENSATION ISSUES (b) Determining Reasonableness of Compensation
§ 20.5 EXECUTIVE COMPENSATION TAX
(a) Statutory Law
(b) Perspectives
(c) Proposed Regulations
(d) TIGTA Examination
§ 20.6 OTHER FORMS OF PRIVATE INUREMENT (a) Rental Arrangements
(b) Lending Arrangements
(e) Equity Distributions
(h) Tax Avoidance Schemes
(i) Services Rendered
(j) Business Referral Operations
(m‐1) Successors to For‐Profit Companies
§ 20.12 PRIVATE INUREMENT AND OTHER CATEGORIES OF EXEMPT ORGANIZATIONS
§ 20.13 PRIVATE BENEFIT DOCTRINE (a) General Rules
(c) Joint Venture Law
(d) Perspective
Notes
CHAPTER TWENTY‐ONE Intermediate Sanctions
§ 21.4 TRANSACTIONS INVOLVED (c) Automatic Excess Benefit Transactions in General
§ 21.16 INTERRELATIONSHIP WITH PRIVATE INUREMENT DOCTRINE
Note
CHAPTER TWENTY‐TWO Legislative Activities by Tax‐Exempt Organizations
§ 22.3 LOBBYING BY CHARITABLE ORGANIZATIONS (b) Concept of Lobbying
(c) Substantial Part Test
CHAPTER TWENTY‐THREE Political Campaign Activities by Tax‐Exempt Organizations
§ 23.2 PROHIBITION ON CHARITABLE ORGANIZATIONS (b) Participation or Intervention
§ 23.3 POLITICAL CAMPAIGN EXPENDITURES AND TAX SANCTIONS
§ 23.6 POLITICAL ACTIVITIES OF SOCIAL WELFARE ORGANIZATIONS (a) Allowable Campaign Activity
Notes
CHAPTER TWENTY‐FOUR Unrelated Business: Basic Rules
§ 24.2 DEFINITION OF TRADE OR BUSINESS (j) Concept of Investment Plus
§ 24.3 DEFINITION OF REGULARLY CARRIED ON (a) General Principles
(b) Determining Regularity
§ 24.4A DEEMED UNRELATED BUSINESS INCOME
§ 24.5 CONTEMPORARY APPLICATIONS OF UNRELATED BUSINESS RULES (q) Other Organizations' Exempt Functions
§ 24.9 UNRELATED DEBT‐FINANCED INCOME (c) Acquisition Indebtedness
(d) Exempt Function Borrowing
(e) Administrative Needs Borrowing
Notes
CHAPTER TWENTY‐FIVE Unrelated Business: Modifications, Exceptions, Special Rules, and Taxation
§ 25.1 MODIFICATIONS (g) Royalties
(h) Rent
(l‐1) Income from Subsidiaries
(n‐1) Global Intangible Low‐Taxed Income
§ 25.2 EXCEPTIONS (a) Volunteer‐Conducted Businesses
(b) Convenience Businesses
(c) Sales of Gift Items
(h) Gambling
§ 25.3 SPECIAL RULES
§ 25.4 FRINGE BENEFIT RULES
§ 25.5 “BUCKETING” RULE
(a) Statutory Law
(b) Final Regulations
(c) Medical Marijuana Dispensary Cases
§ 25.7 DEDUCTION RULES (a) General Rules
(b) Charitable Deduction
(c) Specific Deduction
(d) Net Operating Losses
Notes
PART SIX Acquisition and Maintenance of Tax Exemption
CHAPTER TWENTY‐SIX Exemption Recognition and Notice Processes
§ 26.1 RECOGNITION APPLICATION PROCEDURE (a) Introduction
(b) General Procedures
(c) Completed Application
(d) User Fees
(e) Penalties for Perjury
(g) Streamlined Application
(h) Reliance on Determination Letters
(i) Post‐Determination Review
§ 26.3 NONPRIVATE FOUNDATION STATUS (a) Notice Requirement
§ 26.4 REQUIREMENTS FOR SOCIAL WELFARE ORGANIZATIONS
§ 26.10 RULES FOR OTHER CATEGORIES OF ORGANIZATIONS
§ 26.10A DETERMINATION LETTER REQUESTS ON FORM 8940
(a) General Rules
(b) Changes in Public Charity/Private Foundation Status
§ 26.10B WITHDRAWAL OF REQUEST FOR DETERMINATION LETTER
§ 26.11 GROUP EXEMPTION RULES
(a) General Rules
(b) Advantages and Disadvantages of Group Exemption
(c) Proposed Revised Procedures
§ 26.12 SUSPENSION OF TAX EXEMPTION
§ 26.13 NOTICE REQUIREMENTS FOR SOCIAL WELFARE ORGANIZATIONS
§ 26.14 NOTICE REQUIREMENTS FOR POLITICAL ORGANIZATIONS
§ 26.16 FORFEITURE OF TAX EXEMPTION
§ 26.17 CONSTITUTIONAL LAW ASPECTS OF PROCESS
Notes
CHAPTER TWENTY‐SEVEN Administrative and Litigation Procedures
§ 27.1 ADMINISTRATIVE PROCEDURES WHERE RECOGNITION DENIED
(a) Requests Receiving Appeals Office Consideration
(b) Matters Not Receiving Appeals Office Consideration
§ 27.3 RETROACTIVE REVOCATION OF TAX‐EXEMPT STATUS
§ 27.5 REVOCATION OF TAX‐EXEMPT STATUS: LITIGATION PROCEDURES (a) General Rules
(b) Declaratory Judgment Rules
§ 27.6 IRS EXAMINATION PROCEDURES AND PRACTICES (b) IRS Exempt Organizations Examination Guidelines
(c) Church Audits
§ 27.9 IRS DISCLOSURE TO STATE OFFICIALS
Notes
CHAPTER TWENTY‐EIGHT Operational Requirements
§ 28.1 CHANGES IN OPERATIONS OR FORM (a) Changes in Operations
§ 28.2 ANNUAL REPORTING RULES
(a) Overview of Annual Information Returns
(b) Content of Annual Information Returns
(c) Exceptions to Reporting Requirements
(i) Churches and Other Religious Organizations
(e) Group Returns
§ 28.5 FILING REQUIREMENTS AND TAX‐EXEMPT STATUS
§ 28.5A PRE‐REVOCATION NOTICE BY IRS
§ 28.8 ELECTRONIC FILING RULES
(d) Law Revision in 2020
§ 28.9 UNRELATED BUSINESS INCOME TAX RETURNS
§ 28.10 IRS DOCUMENT DISCLOSURE RULES (a) Federal Tax Law Disclosure Requirements
§ 28.11 DOCUMENT DISCLOSURE OBLIGATIONS OF EXEMPT ORGANIZATIONS (a) General Rules
(d) Failure to Comply
(i) Donor Information Disclosure
§ 28.14 INSURANCE ACTIVITIES (b) Commercial‐Type Insurance Rules
§ 28.17 TAX‐EXEMPT ORGANIZATIONS AND TAX SHELTERS
§ 28.17 INTERNATIONAL GRANTMAKING REQUIREMENTS
(a) Charitable Organizations Generally
(b) Private Foundations
(c) Anti‐Terrorist Financing Guidelines
§ 28.18 RECORDKEEPING REQUIREMENTS
Notes
CHAPTER TWENTY‐EIGHT A Tax‐Exempt Organizations and Tax Shelters
§ 28A.1 CONCEPT OF TAX SHELTER
§ 28A.2 JUDICIAL DOCTRINES
(a) Sham Transaction Doctrine
(b) Economic Substance Doctrine
(c) Business Purpose Doctrine
(d) Substance‐over‐Form Doctrine
(e) Step Transaction Doctrine
(f) Countervailing Case Law
§ 28A.3 TAX SHELTER LAW IN GENERAL
(a) IRS's Office of Tax Shelter Analysis
(b) Other IRS Initiatives
(c) Reportable Transactions
(d) Participation in Reportable Transactions
(e) Participant Disclosure Requirements
(f) Material Advisor Disclosures
(g) Material Advisors Lists Requirements
(h) Abusive Tax Shelter Promotion Penalty
(i) Other Tax Shelter Penalties
§ 28A.4 EXEMPT ORGANIZATIONS AND TAX SHELTER PENALTIES
§ 28A.5 EXEMPT ORGANIZATIONS' INVOLVEMENT IN SHELTERS
(a) Transfers of Incidence of Taxation
(b) Abuse of Corporations Sole
(c) A Disputed Tax Shelter
(d) Overvaluation Is Often Key Issue
(e) “Charitable Giving” Plan Failed
(f) Syndicated Conservation Easements
(g) Donor‐Advised Funds
(h) Patient Assistance Programs
(i) Other Tax Shelters in Exempt Organizations Context
§ 28A.6 GAO FINDINGS AND RECOMMENDATIONS
§ 28A.7 “DIRTY DOZEN” LISTINGS
Notes
PART SEVEN Interorganizational Structures and Operational Forms
CHAPTER TWENTY‐NINE Tax‐Exempt Organizations and Exempt Subsidiaries
§ 29.3 TAX‐EXEMPT SUBSIDIARIES OF CHARITABLE ORGANIZATIONS
§ 29.7 REVENUE FROM TAX‐EXEMPT SUBSIDIARY
Note
CHAPTER THIRTY Tax‐Exempt Organizations and For‐Profit Subsidiaries
§ 30.2 POTENTIAL OF ATTRIBUTION TO PARENT
Notes
CHAPTER THIRTY‐TWO Tax‐Exempt Organizations: Other Operations and Restructuring
§ 32.1 MERGERS
§ 32.7 CONVERSIONS FROM NONEXEMPT TO EXEMPT STATUS (b) Federal Tax Law
Notes
Table of Cases
Cumulative Table of IRS Revenue Rulings
Cumulative Table of IRS Revenue Procedures
Cumulative Table of IRS Private Determinations Cited in Text: IRS Private Letter Rulings, Technical Advice Memoranda, General Counsel Memoranda, and Chief Counsel Advice Memoranda. IRS PRIVATE LETTER RULINGS
TECHNICAL ADVICE MEMORANDA
GENERAL COUNSEL MEMORANDA
CHIEF COUNSEL ADVICE MEMORANDA
Table of IRS Private Letter Rulings, Technical Advice Memoranda, and Counsel Memoranda
Cumulative Table of Cases Discussed in Bruce R. Hopkins' Nonprofit Counsel
Cumulative Table of IRS Private Determinations Discussed in Bruce R. Hopkins' Nonprofit Counsel
Index
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