Читать книгу The Law of Tax-Exempt Organizations, 2021 Cumulative Supplement - Bruce Hopkins R., Bruce R. Hopkins, David Middlebrook - Страница 25

p. 200. Insert as first complete paragraph, before heading:

A governmental entity may have a dual tax‐exempt status; that is, it may be recognized as a “conventional” tax‐exempt organization^527.1 as well as a governmental body. Usually, in this circumstance, the IRS will take the position that the entity must comply with the applicable law associated with the conventional exempt status, such as a government hospital's (with dual status) obligation to adhere to the special rules for exempt hospitals^527.2 and a state college or university's (with dual status) liability for the excise tax on excess compensation.^527.3

p. 206. Insert following existing text: