1 1 IRS Priv. Ltr. Rul. 202021025; also see Chapter 21.8 for unrelated business activity aspects of this issue.2 2 Gen. Coun. Memo. 39876; Reg.§1.501(c)(3)‐1(d)(1)(ii).3 3 Priv. Ltr. Rul. 202021025.4 4 Priv. Ltr. Rul. 202021021.
1 1 IRS Priv. Ltr. Rul. 202021025; also see Chapter 21.8 for unrelated business activity aspects of this issue.
2 2 Gen. Coun. Memo. 39876; Reg.§1.501(c)(3)‐1(d)(1)(ii).
3 3 Priv. Ltr. Rul. 202021025.
4 4 Priv. Ltr. Rul. 202021021.