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xvi TABLE OF CONTENTS Page II. Section 501(c)(3) Elements _____________________________________ ---- ----- -- ------- 184 III. Organizational and Operational Tests ________________________________________ 185 Better Business Bureau v. United States-------------------------------------- 186 Questions ________________________________________________________________ --------- --- -- - 189 IV. The Charitable Purpose Test----------------------------------------------------- 190 Monterey Public Parking Corp. v. United States ___________________________ 190 Note ______________________________________________________________________ ---------------- 194 Columbia Park and Recreation Ass'n v. Commissioner ------------------ 194 Questions _______________________________________________________________________________ 207 Notes ______________________________________________________________________ --------------- 207 V. Social Welfare Organizations----------------------------------------------------- 208 Regan v. Taxation With Representation--------------------------------------- 209 Questions __________________________________________________________ --------------------- 213 Vision Service Plan v. United States ___________________________________________ 213 Notes -___________________________________________________________ ------------------------- 220 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 Note -------------- --- ---------------- ------- --- --- ---------------------------- ---- --- 223 Note -- ---------------- ------ ------ --- ------ ---____ -_____________ -___ -__ -____________ - 224 Living Faith, Inc. v. Commissioner ------------___________________________ 225 Questions---------- --------- --- --- --- ---- -- ------------ ----------------------__ -_ __ 234 Note ---- -------------------------------------- --- ------------------------------------ 235 B. Private Benefit --- ------ --------------- ----------- --- --- --- -- --- ------------- -__ - 235 American Campaign Academy v. Commissioner---------------------- 235 Question ---- --- --- -------- -------------- ------ --- ----- --- --- -- --- ----------_ -_ --_ _ 252 Plumstead Theatre Society v. Commissioner --------------------------- 253 Note- -- --- --- ----- --- -- ------ ----------- ------ -------- --- --- ------------------- ----- - 254 C. Private Inurement ----- -------- --- -------- --- --- --- -- ---------------------- ---- 254 Church of Scientology of California v. Commissioner--------------- 254 Note -- -- -------- ---------------- ---- -- -------- --- -- --- ------ ------ ----- -------------- 263 United Cancer Council, Inc. v. Commissioner ------------------------- 263 Note--------------------------------------------------------------------------------- 270 D. Excess Benefit Transaction-------------------------------------------------- 271 E. Action Organization ----------------------------------------------------------- 273 1. Lobbying Activity --------------------------------------------______________ 273 Christian Echoes National Ministry, Inc. v. United States---- 274 Notes -------- ------------- -------- -------------- ------- ---------- ----------__ _ 280 Notes ---- ------------------ ------------------ --- -------------------------------- 284 Problem ----------------------------------------------------------------------- 286 Note ---------------------------------------------------------------------------- 286 Problem -------------------- ----- --- --- -- --- --- ----- --------------- ------------ 287 2. Political Campaigns ------------------------------------------------------- 287 Notes ------------------------------------------------------------ --- ---- --- --- -- 288 F. Public Policy ------ ------------- ----- ------ --- --- -------------------------- ---- --- 289 Bob Jones University v. United States ----------------------------------- 289 Questions-------------------------------------------------------------------------- 292 G. Annual Reporting Requirements ------------------------------------------ 293
TABLE OF CONTENTS xvii Page Chapter 6. Public Charities --- __________________________________ 0 0 ______________ 295 I. Requirements for Public Charity Status---------------------------- _______ 295 II. Section 509(a) Organizations--------------------------___ _ __ _______________ 296 A. Section 509(a)(1) Organizations ---------------------- .--- --- ------------ 297 1. Churches ------------------------------------------ ---------- ___ ____________ 297 2. Educational Organizations ----- ------------- ---- ----- -- ---_ _ _______ _ 297 3. Hospitals and Medical Research Organizations ------------------ 298 4. Organizations for the Benefit of Colleges and Universities--- 298 5. Governmental Units --------------------------------------------------- 299 6. Publicly Supported Organizations ----------------------- -.----------- One-Third Support Test -------------------------------------0 - - - _ _ _ _ _ _ _ _ 299 299 Facts and Circumstances Test -------------------------- ----------- 301 Unusual Grants ---------------------------------------------------------- 302 Problem ---- ------ -------- ------- ------- ------------------------------ -- ------- 302 B. Section 509(a)(2) Organizations -----------------------------------------__ 302 1. One-Third Support Test------------------------------------------------- Questions -- -- ---- -------- --- -- --------- ------- ----------------------- --- ------ 303 304 2. One-Third Investment Income Test--------------------------------- Note ---------------------------------------------------------------------------- 304 304 Problem ---- ----- ------- ------ -- ------- ----- ----- ----------- ------------------- 305 C. Section 509(a)(3) Organizations ------------------------------------------- 305 1. Organizational Test ------------------------------------------------------- 305 2. Operational Test ----------------------------------------------------------- 306 Lapham Foundation, Inc. u. Commissioner------------------------ 307 Notes ----- ------- --- -------- ------ -------- -------- ---------- ----------------- --- 314 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 Note ..................... --................ ----. -. ---------------------................... 320 Problem ........... --------... ----------------------0 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - _ - 320 Note -.----.-------- ---- -- ------ ------------------- ----- -------- -- ----------------- ------ 321 III. Self-Dealing ....... -- ....... --.--- .. ---------------------- ----- ----------------------.- 321 Notes ........ -- ... -------------.-- ............. -.. -- ..... ----- ------- ------- --. -.--------- 321 Estate of Reis u. Commissioner ............. ---------------------.-.-.- .......... 322 Questions .................... --------------------------------------------------------.. - 325 Problems ............. -----------................ --. --. -------... ----. -------. -----.... -. 325 IV. Failure to Distribute Income ----------------------------------------------------- 326 Question ................. --. -------------------------------. ------------------. ---...... 326 Note -- ..................... ------ -------- ..... ----- ----. ---- -- -- ----. -------.--.-.-...... 326 Problem .............. -- .. -----------.......................... -- ---- .-- --.--- .. -....... 327 Note --.................. -.. ---------- ........................ -.------- .................... 327 In re Estate of John A. Hermann ................... ---------------------------- - 327 Question ............ -. ------------................ -. ------------------------------------ 332 V. Excess Business Holdings .. ----------------------------- .. -..................... 332 Notes -------. ----.............. --------------------------------. -. ------------------. ----- 332 VI. Jeopardizing Investments ... -............... -.. -----------.------------------.--.- 333 Notes. ----.... --------------------------.. ---.. --.... ------------------------------. ----. - 333 VII. Taxable Expenditures -- .... -.. ----------------------------.-- .. --.--- .... -.. ------- 333 Mannheimer Charitable Trust v. Commissioner ----- .. --.--.... --------- 334
Page 2 and 3: WEST'S LAw SCHOOL ADVISORY BOARD JE
Page 4 and 5: Thomson Reuters created this public
Page 6 and 7: PREFACE Representation of nonprofit
Page 8 and 9: PREFACE vii in Italy relating to no
Page 10 and 11: x SUMMARY OF CONTENTS Page Chapter
Page 12 and 13: xii SUMMARY OF CONTENTS Page Chapte
Page 14: xiv TABLE OF CONTENTS Page II. Orga
Page 19 and 20: TABLE OF CONTENTS Page IV. Cy Pres
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Page 23 and 24: TABLE OF CONTENTS xxiii Page II. Ri
Page 25 and 26: xxvi TABLE OF CASES Church of Etern
Page 27 and 28: xxviii TABLE OF CASES Professional
Page 30 and 31: NONPROFIT ORGANIZATIONS LAW AND POL
Page 32 and 33: 2 OVERVIEW OF THE NONPROFIT SECTOR
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Page 37 and 38: SEC. I NATURE OF A NONPROFIT ORGANI
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SEC. II ORGANIZATIONAL STRUCTURE 35
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38 OVERVIEW OF THE NONPROFIT SECTOR
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SEC. II ORGANIZATIONAL STRUCTURE 49
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SEC. IV FOREIGN NONPROFIT ORGANIZAT
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