Читать книгу The Law of Tax-Exempt Organizations, 2021 Cumulative Supplement - Bruce Hopkins R., Bruce R. Hopkins, David Middlebrook - Страница 32

p. 273, note 18. Delete last sentence and insert:

The IRS ruled that an entity conducting outboard motor boat races (without the participation of amateur athletes) open to the public and an entity conducting professional rodeos are not qualified amateur sports organizations (Priv. Ltr. Ruls. 201933016, 201706019).