Bruce R. Hopkins - The Law of Tax-Exempt Organizations, 2021 Cumulative Supplement

1 Cover

2 Title Page the law of tax-exempt organizations Twelfth Edition 2021 Cumulative Supplement Bruce R. Hopkins

3 Copyright

4 About the Author

5 Preface

6 About the Online Resources

7 Book Citations

8 PART ONE: Introduction to the Law of Tax‐Exempt Organizations CHAPTER ONE: Definition of and Rationales for Tax‐Exempt Organizations § 1.1 DEFINITION OF NONPROFIT ORGANIZATION CHAPTER TWO: Overview of Nonprofit Sector and Tax‐Exempt Organizations § 2.1 PROFILE OF NONPROFIT SECTOR § 2.2 ORGANIZATION OF IRS Notes

9 PART TWO: Fundamentals of the Law of Tax‐Exempt Organizations CHAPTER THREE: Tax Exemption: Source and Recognition § 3.2 RECOGNITION OF TAX EXEMPTION § 3.3 RECOGNITION OF PUBLIC CHARITY, PRIVATE FOUNDATION STATUS CHAPTER FOUR: Organizational, Operational, and Related Tests and Doctrines § 4.1 FORMS OF TAX‐EXEMPT ORGANIZATIONS § 4.7 COMMENSURATE TEST § 4.9 COMMERCIALITY DOCTRINE Notes CHAPTER FIVE: Nonprofit Governance § 5.3 BOARD DUTIES AND RESPONSIBILITIES § 5.7 IRS AND GOVERNANCE Notes

10 PART THREE: Tax‐Exempt Charitable Organizations CHAPTER SIX: Concept of Charitable § 6.2 PUBLIC POLICY DOCTRINE § 6.3 COLLATERAL CONCEPTS Notes CHAPTER SEVEN: Charitable Organizations § 7.2 RELIEF OF DISTRESSED § 7.4 PROVISION OF HOUSING § 7.6 PROMOTION OF HEALTH § 7.8 ADVANCEMENT OF EDUCATION § 7.14 FUNDRAISING ORGANIZATIONS § 7.15 INSTRUMENTALITIES OF GOVERNMENT § 7.17 QUALIFIED OPPORTUNITY ZONES Notes CHAPTER EIGHT: Educational Organizations § 8.1 FEDERAL TAX LAW DEFINITION OF EDUCATIONAL § 8.3 EDUCATIONAL INSTITUTIONS § 8.4 INSTRUCTION OF INDIVIDUALS § 8.5 INSTRUCTION OF PUBLIC Notes CHAPTER NINE: Scientific Organizations § 9.2 CONCEPT OF RESEARCH Note CHAPTER TEN: Religious Organizations § 10.1 CONSTITUTIONAL LAW FRAMEWORK § 10.2 FEDERAL TAX LAW DEFINITION OF RELIGION § 10.3 CHURCHES AND SIMILAR INSTITUTIONS § 10.5 INTEGRATED AUXILIARIES OF CHURCHES § 10.7 RELIGIOUS ORDERS Notes CHAPTER ELEVEN: Other Types of Charitable Organizations § 11.2 AMATEUR SPORTS ORGANIZATIONS § 11.8 DONOR‐ADVISED FUNDS § 11.9 ENDOWMENT FUNDS Notes CHAPTER TWELVE: Public Charities and Private Foundations § 12.1 FEDERAL TAX LAW DEFINITION OF PRIVATE FOUNDATION § 12.3 CATEGORIES OF PUBLIC CHARITIES § 12.4 PRIVATE FOUNDATION RULES Notes

11 PART FOUR: Other Tax‐Exempt Organizations CHAPTER THIRTEEN: Social Welfare Organizations § 13.1 CONCEPT OF SOCIAL WELFARE § 13.3 CONDUCT OF BUSINESS Notes CHAPTER FOURTEEN: Business Leagues and Similar Organizations § 14.1 CONCEPT OF BUSINESS LEAGUE § 14.2 DISQUALIFYING ACTIVITIES Notes CHAPTER FIFTEEN: Social Clubs § 15.1 SOCIAL CLUBS IN GENERAL § 15.4 EXCEPTIONS TO LIMITATIONS § 15.5 TAXATION OF SOCIAL CLUBS Notes CHAPTER SIXTEEN: Labor, Agricultural, and Horticultural Organizations § 16.2 AGRICULTURAL ORGANIZATIONS Note CHAPTER SEVENTEEN: Political Organizations § 17.4 PUBLIC POLICY ADVOCACY ACTIVITIES CHAPTER EIGHTEEN: Employee Benefit Funds § 18.3 VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATIONS CHAPTER NINETEEN: Other Categories of Tax‐Exempt Organizations § 19.12 FARMERS' COOPERATIVES § 19.18 QUALIFIED HEALTH INSURANCE ISSUERS § 19.20 ABLE PROGRAMS § 19.22 GOVERNMENTAL AND QUASI‐GOVERNMENTAL ENTITIES Notes

12 PART FIVE: Principal Exempt Organization Laws CHAPTER TWENTY: Private Inurement and Private Benefit Doctrines § 20.4 COMPENSATION ISSUES § 20.5 EXECUTIVE COMPENSATION TAX § 20.6 OTHER FORMS OF PRIVATE INUREMENT § 20.12 PRIVATE INUREMENT AND OTHER CATEGORIES OF EXEMPT ORGANIZATIONS § 20.13 PRIVATE BENEFIT DOCTRINE Notes CHAPTER TWENTY‐ONE: Intermediate Sanctions § 21.4 TRANSACTIONS INVOLVED § 21.16 INTERRELATIONSHIP WITH PRIVATE INUREMENT DOCTRINE Note CHAPTER TWENTY‐TWO: Legislative Activities by Tax‐Exempt Organizations § 22.3 LOBBYING BY CHARITABLE ORGANIZATIONS CHAPTER TWENTY‐THREE: Political Campaign Activities by Tax‐Exempt Organizations § 23.2 PROHIBITION ON CHARITABLE ORGANIZATIONS § 23.3 POLITICAL CAMPAIGN EXPENDITURES AND TAX SANCTIONS § 23.6 POLITICAL ACTIVITIES OF SOCIAL WELFARE ORGANIZATIONS Notes CHAPTER TWENTY‐FOUR: Unrelated Business: Basic Rules § 24.2 DEFINITION OF TRADE OR BUSINESS § 24.3 DEFINITION OF REGULARLY CARRIED ON § 24.4A DEEMED UNRELATED BUSINESS INCOME § 24.5 CONTEMPORARY APPLICATIONS OF UNRELATED BUSINESS RULES § 24.9 UNRELATED DEBT‐FINANCED INCOME Notes CHAPTER TWENTY‐FIVE: Unrelated Business: Modifications, Exceptions, Special Rules, and Taxation § 25.1 MODIFICATIONS § 25.2 EXCEPTIONS § 25.3 SPECIAL RULES § 25.4 FRINGE BENEFIT RULES § 25.5 “BUCKETING” RULE § 25.7 DEDUCTION RULES Notes

13 PART SIX: Acquisition and Maintenance of Tax Exemption CHAPTER TWENTY‐SIX: Exemption Recognition and Notice Processes § 26.1 RECOGNITION APPLICATION PROCEDURE § 26.3 NONPRIVATE FOUNDATION STATUS § 26.4 REQUIREMENTS FOR SOCIAL WELFARE ORGANIZATIONS § 26.10 RULES FOR OTHER CATEGORIES OF ORGANIZATIONS § 26.10A DETERMINATION LETTER REQUESTS ON FORM 8940 § 26.10B WITHDRAWAL OF REQUEST FOR DETERMINATION LETTER § 26.11 GROUP EXEMPTION RULES § 26.12 SUSPENSION OF TAX EXEMPTION § 26.13 NOTICE REQUIREMENTS FOR SOCIAL WELFARE ORGANIZATIONS § 26.14 NOTICE REQUIREMENTS FOR POLITICAL ORGANIZATIONS § 26.16 FORFEITURE OF TAX EXEMPTION § 26.17 CONSTITUTIONAL LAW ASPECTS OF PROCESS Notes CHAPTER TWENTY‐SEVEN: Administrative and Litigation Procedures § 27.1 ADMINISTRATIVE PROCEDURES WHERE RECOGNITION DENIED § 27.3 RETROACTIVE REVOCATION OF TAX‐EXEMPT STATUS § 27.5 REVOCATION OF TAX‐EXEMPT STATUS: LITIGATION PROCEDURES § 27.6 IRS EXAMINATION PROCEDURES AND PRACTICES § 27.9 IRS DISCLOSURE TO STATE OFFICIALS Notes CHAPTER TWENTY‐EIGHT: Operational Requirements § 28.1 CHANGES IN OPERATIONS OR FORM § 28.2 ANNUAL REPORTING RULES § 28.5 FILING REQUIREMENTS AND TAX‐EXEMPT STATUS § 28.5A PRE‐REVOCATION NOTICE BY IRS § 28.8 ELECTRONIC FILING RULES § 28.9 UNRELATED BUSINESS INCOME TAX RETURNS § 28.10 IRS DOCUMENT DISCLOSURE RULES § 28.11 DOCUMENT DISCLOSURE OBLIGATIONS OF EXEMPT ORGANIZATIONS § 28.14 INSURANCE ACTIVITIES § 28.17 TAX‐EXEMPT ORGANIZATIONS AND TAX SHELTERS § 28.17 INTERNATIONAL GRANTMAKING REQUIREMENTS § 28.18 RECORDKEEPING REQUIREMENTS Notes CHAPTER TWENTY‐EIGHT A: Tax‐Exempt Organizations and Tax Shelters § 28A.1 CONCEPT OF TAX SHELTER § 28A.2 JUDICIAL DOCTRINES § 28A.3 TAX SHELTER LAW IN GENERAL § 28A.4 EXEMPT ORGANIZATIONS AND TAX SHELTER PENALTIES § 28A.5 EXEMPT ORGANIZATIONS' INVOLVEMENT IN SHELTERS § 28A.6 GAO FINDINGS AND RECOMMENDATIONS § 28A.7 “DIRTY DOZEN” LISTINGS Notes

14 PART SEVEN: Interorganizational Structures and Operational Forms CHAPTER TWENTY‐NINE: Tax‐Exempt Organizations and Exempt Subsidiaries § 29.3 TAX‐EXEMPT SUBSIDIARIES OF CHARITABLE ORGANIZATIONS § 29.7 REVENUE FROM TAX‐EXEMPT SUBSIDIARY Note CHAPTER THIRTY: Tax‐Exempt Organizations and For‐Profit Subsidiaries § 30.2 POTENTIAL OF ATTRIBUTION TO PARENT Notes CHAPTER THIRTY‐TWO: Tax‐Exempt Organizations: Other Operations and Restructuring § 32.1 MERGERS § 32.7 CONVERSIONS FROM NONEXEMPT TO EXEMPT STATUS Notes

15 Table of Cases

16 Cumulative Table of IRS Revenue Rulings

17 Cumulative Table of IRS Revenue Procedures

18 Cumulative Table of IRS Private Determinations Cited in Text: IRS Private Letter Rulings, Technical Advice Memoranda, General Counsel Memoranda, and Chief Counsel Advice MemorandaIRS PRIVATE LETTER RULINGS TECHNICAL ADVICE MEMORANDA GENERAL COUNSEL MEMORANDA CHIEF COUNSEL ADVICE MEMORANDA

19 Table of IRS Private Letter Rulings, Technical Advice Memoranda, and Counsel Memoranda

20 Cumulative Table of Cases Discussed in Bruce R. Hopkins' Nonprofit Counsel

21 Cumulative Table of IRS Private Determinations Discussed in Bruce R. Hopkins' Nonprofit Counsel