Читать книгу The Law of Tax-Exempt Organizations, 2021 Cumulative Supplement - Bruce Hopkins R., Bruce R. Hopkins, David Middlebrook - Страница 41
ОглавлениеCHAPTER SIXTEEN Labor, Agricultural, and Horticultural Organizations
§ 16.2 AGRICULTURAL ORGANIZATIONS
p. 386, first paragraph, last line. Insert footnote at end of line:
56.1 Applying this definition of the term agricultural, the IRS denied recognition of exemption to an organization that educates the public as to the values and benefits of the horse and greyhound racing industries to its state's economy and the benefits of permitting electronic gaming alongside pari‐mutuel betting at racing facilities (Priv. Ltr. Rul. 201905005).
p. 388, carryover paragraph. Insert as last sentence:
By reason of this rationale, organizations operating farmers' markets cannot qualify as tax‐exempt agricultural entities.76.1
