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x SUMMARY OF CONTENTS Page Chapter 4. Charitable Organizations--_______________________ ___ _____ ___ __ ___ 183 I. Background ____________________________________________ _____ ___________ ______ ___ ___ -- -- 183 II. Section 501(c)(3) Elements _____________________ ____________ _________ _____ _ ------- 184 III. Organizational and Operational Tests _ __ ________ __________________ ___ ______ _ 185 IV. The Charitable Purpose Test------------ ---------- ----- ------------------------ -- 190 V. Social Welfare Organizations---____ ___ ____________ ___ _________________ ___ _______ 208 Chapter 5. Obtaining and Maintaining Tax Exempt Status _____ __ 221 I. Obtaining Tax Exempt Status __________ ___ ________ ________________________ ______ 222 II. Maintaining Tax Exempt Status ______ __ ___ _______ __ ___________________________ 222 A. Commercial Activity ______________ ____ _____ _______ ___ ______ ______ _________ ----- 223 B. Private Benefit -______ ______________ ___ __ ________ ______ _________________ __ _______ 235 C. Private Inurement --- __________________ ______ __ ______ ________________ __ ______ 254 D. Excess Benefit Transaction------____ ________ __ __ _____ _________ ____________ 271 E. Action Organization -------_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 273 F. Public Policy ------------------ ________ ______ __ ______ __ __ _____________ ___ _______ 289 G. Annual Reporting Requirements --- -__ ___ ___ ______ ___ ____ _______ ____ __ ____ 293 Chapter 6. Public Charities ------------ -- ___ _________ _____ ______ ___ __ __ __ ___ ____ 295 I. Requirements for Public Charity Status------------------ ------ ---- --- ------- 295 II. Section 509(a) Organizations----------- ____________ ____ ________ _____________ ___ _ 296 A. Section 509(a)(1) Organizations -- --- -- -------------- ----- _______ _________ 297 B. Section 509(a)(2) Organizations ---------- --- -- -- -------- __ _ __ _ ___ __ _ ___ 302 C. Section 509(a)(3) Organizations -- -- --------- --- ----------------- ________ __ 305 D. Section 509(a)(4) Organizations ------------------ ---------- -______________ 315 E. Filing Requirements ----- ----------- -- -- --------- ------- -__ ----___ _ __ ____ _____ 316 Chapter 7. Private Foundations---- -- _______________ ____ __________________ ____ __ 317 I. Private Operating Foundation ------------ ---- ------------ -- -------- -__ __ _______ 318 II. Excise Tax --------------------------------------------------------------_ _ 319 III. Self-Dealing ------- -- ------- ------ ----- --- --- -- --- --- -- --_ --- ------ --_ ___ __ _ ___ _ ___ __ _ 321 IV. Failure to Distribute Income -------- ----------------------__ ______ ___________ ____ 326 V. Excess Business Holdings -------------- ------ ---- --- -- ------- -------- ----_________ 332 VI. Jeopardizing Investments -------------------------------------_ -------_ _ 333 VII. Taxable Expenditures ---- --------------- ----- ------------------ ------ ------__ __ ____ 333 VIII. Termination of Private Foundation Status -- ------ ------------ -____ _______ __ 352 Chapter 8. Fundraising -------------------------------------------------------_ _ _ _ _ _ _ _ 360 I. The Importance of Fundraising ------ ------------- ----- ---------- -________ ____ 360 II. Regulation of Charitable Solicitations----------- --------- --- --- -______ _ __ ____ 361 III. Charitable Contribution Deductions -- --- ---- ----------- -------- -__________ __ 382 A. Quid Pro Quo ------------------------- ----- ----- --- ------------------------------ 383 B. Services ------------- --- -------- ----- ---- ------------------------ -------- ---- ------- 399 C. Timing -- ----- -------------------- ----- --- --- --- ------------ ------ -- ------ -------- -- 400 D. Unconditional Gift --- --- ---- -- ---- -- ---- -- ------------------- ------------- --- -- 400 E . Amount of Deduction--------------- ----- --------- -- ---- ----- ---------- ---- -.-- 401 F. Appraisals of Donated Property -------------------------------------------- 405 G. Substantiation ---- -- -------- ------ -------- --- ------ ------ ----- ----- ------ ----- --- 409 H_ Donor Advised Funds ----------------- ------ ------- --- -------- -- ------------ -- 410
SUMMARY OF CONTENTS xi Page I. Deferred Giving --------------------------------------- ------------------- 412 IV. Cy Pres Doctrine ------------------------------------------------------------------ 425 Chapter 9. Unrelated Business Taxable Income------------ ------------- 446 I. History of the Unrelated Business Income Tax ---------------------------- 447 A. Pre-Revenue Act of 1950 ---------------------------------------------------- 447 B. The Revenue Act of 1950----------------------------------------------------- 448 C. The Regulations----------------------------------------------------------------- 449 II. Organizations to Which 'UBIT' Applies -------------------------------------- 450 III. Elements of the Unrelated Business Income Tax (UBIT)--------------- 450 A. Unrelated Trade or Business ----------------------------------------------- 451 B. Regularly Carried On-- ------- ------- ------ -- ---------- ------------ ------------ 463 C. Substantially Related-------------------------------------------- -------- ----- 471 D. Exceptions to "UBIT" ------------------- -_ ------ ----- --------- ---- ----- ---- 481 E. Modifications -------- ------- ------- --------- -------- ------- ---------------------- 483 Chapter 10. Churches and Other Religious Organizations---------- 518 I. Definition of a "Church" --------------------------------------------------------- 518 II. Membership- _____ ----- ------- ---- ---------- --------- ---------- --------------------- ---- 541 III. Association Status ------- ------ -------- -------- -- -------- ----- --- -- ------------------ 549 A. Liability of Members of a Religious Organization-------------------- 549 B. Property Ownership ----- -------- --- ----- ---- ---- -------- ---------------------- 556 IV. Incorporation of Religious Associations--------------------------------------- 580 V. Specialized Tax Issues Relating to Religious Organizations------------ 587 A. Involvement in Political Activities ---------------------------------------- 587 B. Tax Audits of Churches------------------------------------------------------- 599 C. Other Tax Issues---------------------------------------------------------------- 600 Chapter 11. Schools -------------------------------------------------------------------- 602 I. Role of Private Schools --------------------- ------- ------- ------ -------------------- 602 II. Tax Exempt Status of Private Schools ---------------------------------------- 625 III. Rights of Students ______________________________________________________ ----------- 648 A. Suspension of Students ------------------------------------------------------- 648 B. Privacy Rights ------------------------------------------------------------------- 654 C. Right of Expression ------------------------------------------------------------ 655 Chapter 12. Hospitals ______________________________________________________ ----------- 662 I. Organizational Structure ---------------------------------------------------------- 662 II. Reorganizations of Nonprofit Hospitals -------------------------------------- 670 III. Exemption From Property Taxes ---------------------------------------------- 700 IV. Abandonment of Nonprofit Hospital Status-------------------------------- 719 V. Conversion to For-Profit Status ------------------------------------------------ 722 Chapter 13. Social Clubs--------------------------------------- ---- ------------- 727 I. Nature of Social Clubs----------------------------------- - --------------------- 727 II. Right of Association ------------------------- -- ------ -----. ----------------------- 730 III. Expulsion of Members------------------ ---------- ---- ----------------------- 759 IV. Taxation of Social Clubs ----------------------------------------------------- 764 V. Business Use of a Social Club ----------------- -------------------------------- 772 VI. Fraternities and Sororities---------------------- --------------- 775
Page 2 and 3: WEST'S LAw SCHOOL ADVISORY BOARD JE
Page 4 and 5: Thomson Reuters created this public
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Page 25 and 26: xxvi TABLE OF CASES Church of Etern
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Page 30 and 31: NONPROFIT ORGANIZATIONS LAW AND POL
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SEC. II ORGANlZA TIONAL STRUCTt:RE
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SEC. IV FOREIGN NONPROFIT ORGANIZAT
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