Title Page -- Copyright -- Table of Contents -- About the Author -- Preface -- About the Online Resources -- Book Citations -- 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 -- 1.2 Definition of Tax-Exempt Organization -- 1.3 Tax-Exempt Organizations Law Philosophy -- 1.4 Political Philosophy Rationale -- 1.5 Inherent Tax Rationale -- 1.6 Other Rationales and Reasons for Exempt Organizations -- 1.7 Freedom of Association Doctrine -- Chapter Two: Overview of Nonprofit Sector and Tax-Exempt Organizations -- 2.1 Profile of Nonprofit Sector -- 2.2 Organization of IRS -- 2.3 Charitable Contribution Deduction Rules -- 2.4 Evolution of Statutory Regime -- Part Two: Fundamentals of the Law of Tax-Exempt Organizations -- Chapter Three: Source, Advantages, and Disadvantages of Tax Exemption -- 3.1 Source of Tax Exemption -- 3.2 Recognition of Tax Exemption -- 3.3 Recognition of Public Charity, Private Foundation Status -- 3.4 Advantages of Tax-Exempt Status -- 3.5 Disadvantages of Tax-Exempt Status -- 3.6 Alternatives to Tax-Exempt Status -- Chapter Four: Organizational, Operational, and Related Tests and Doctrines -- 4.1 Forms of Tax-Exempt Organizations -- 4.2 Governing Instruments -- 4.3 Organizational Test -- 4.4 Primary Purpose Test -- 4.5 Operational Test -- 4.6 Exclusively Standard -- 4.7 Commensurate Test -- 4.8 Consideration of Organizations' Names -- 4.9 State Action Doctrine -- 4.10 Operations for Profit -- 4.11 Commerciality Doctrine -- 4.12 Social Enterprise Developments -- Chapter Five: Nonprofit Governance -- 5.1 Boards of Directors Basics -- 5.2 Board Composition and Tax Law -- 5.3 Duties and Responsibilities -- 5.4 Board Member Liability.

5.5 Sarbanes-Oxley Act -- 5.6 Nonprofit Governance Principles -- 5.7 IRS and Governance -- Part Three: Tax-Exempt Charitable Organizations -- Chapter Six: Concept of Charitable -- 6.1 Federal Tax Law Definition of Charitable -- 6.2 Public Policy Doctrine -- 6.3 Collateral Concepts -- Chapter Seven: Charitable Organizations -- 7.1 Relief of Poor -- 7.2 Relief of Distressed -- 7.3 Credit Counseling -- 7.4 Provision of Housing -- 7.5 Down Payment Assistance -- 7.6 Promotion of Health -- 7.7 Lessening Burdens of Government -- 7.8 Advancement of Education -- 7.9 Advancement of Science -- 7.10 Advancement of Religion -- 7.11 Promotion of Social Welfare -- 7.12 Promotion of Arts -- 7.13 Consortia -- 7.14 Fundraising Organizations -- 7.15 Instrumentalities of Government -- 7.16 Other Categories of Charity -- Chapter Eight: Educational Organizations -- 8.1 Federal Tax Law Definition of Educational -- 8.2 Education Contrasted with Propaganda -- 8.3 Educational Institutions -- 8.4 Instruction of Individuals -- 8.5 Instruction of Public -- 8.6 Educational Activity as Commercial Business -- 8.7 Educational Activity as Private Benefit Function -- 8.8 Child Care Organizations -- Chapter Nine: Scientific Organizations -- 9.1 Federal Tax Law Definition of Science -- 9.2 Concept of Research -- 9.3 Requirement of Public Interest -- 9.4 Scientific as Charitable or Educational -- 9.5 Technology Transfer -- Chapter Ten: Religious Organizations -- 10.1 Constitutional Law Framework -- 10.2 Federal Tax Law Definition of Religion -- 10.3 Churches and Similar Institutions -- 10.4 Conventions or Associations of Churches -- 10.5 Integrated Auxiliaries of Churches -- 10.6 Mission Societies -- 10.7 Religious Orders -- 10.8 Apostolic Organizations -- 10.9 Communal Groups.

10.10 Retreat Facilities -- Chapter Eleven: Other Charitable Organizations -- 11.1 Cruelty Prevention Organizations -- 11.2 Amateur Sports Organizations -- 11.3 Public Safety Testing Organizations -- 11.4 Cooperative Hospital Service Organizations -- 11.5 Cooperative Educational Service Organizations -- 11.6 Charitable Risk Pools -- 11.7 Literary Organizations -- 11.8 Donor-Advised Funds -- 11.9 Endowment Funds -- Chapter Twelve: Public Charities and Private Foundations -- 12.1 Federal Tax Law Definition of Private Foundation -- 12.2 Disqualified Persons -- 12.3 Categories of Public Charities -- 12.4 Private Foundation Rules -- 12.5 Consequences of Private Foundation Status -- Part Four: Other Tax-Exempt Organizations -- Chapter Thirteen: Social Welfare Organizations -- 13.1 Concept of Social Welfare -- 13.2 Requirement of Community -- 13.3 Conduct of Business -- 13.4 Advocacy Organizations -- 13.5 Comparison with Charitable Organizations -- Chapter Fourteen: Business Leagues and Like Organizations -- 14.1 Concept of Business League -- 14.2 Disqualifying Activities -- 14.3 Chambers of Commerce -- 14.4 Boards of Trade -- 14.5 Real Estate Boards -- Chapter Fifteen: Social Clubs -- 15.1 Social Clubs in General -- 15.2 Public Use Limitation -- 15.3 Investment Income Limitation -- 15.4 Exceptions to Limitations -- 15.5 Taxation of Social Clubs -- 15.6 Sale of Club Assets -- Chapter Sixteen: Labor, Agricultural, and Horticultural Organizations -- 16.1 Labor Organizations -- 16.2 Agricultural Organizations -- 16.3 Horticultural Organizations -- Chapter Seventeen: Political Organizations -- 17.1 Political Organizations in General -- 17.2 Organizational Test -- 17.3 Operational Test -- 17.4 Public Policy Advocacy Activities -- 17.5 Taxation of Political Organizations.

17.6 Taxation of Other Exempt Organizations -- 17.7 Avoiding Political Organizations Tax -- 17.8 Independent Political Action Committees -- Chapter Eighteen: Employee Benefit Funds -- 18.1 Overview of Employee Benefits Law -- 18.2 Special Rules for Welfare Benefit Funds -- 18.3 Voluntary Employees' Beneficiary Associations -- 18.4 Supplemental Unemployment Benefit Trusts -- 18.5 Black Lung Benefits Trusts -- 18.6 Retirement Plan Trust Funds -- 18.7 Other Benefit Funds -- Chapter Nineteen: Other Categories of Tax-Exempt Organizations -- 19.1 Instrumentalities of United States -- 19.2 Title-Holding Corporations -- 19.3 Local Associations of Employees -- 19.4 Fraternal Organizations -- 19.5 Benevolent or Mutual Organizations -- 19.6 Cemetery Companies -- 19.7 Credit Unions -- 19.8 Mutual Reserve Funds -- 19.9 Insurance Companies and Associations -- 19.10 Crop Operations Finance Corporations -- 19.11 Veterans' Organizations -- 19.12 Farmers' Cooperatives -- 19.13 Shipowners' Protection and Indemnity Associations -- 19.14 Homeowners' Associations -- 19.15 High-Risk Individuals' Health Care Coverage Organizations -- 19.16 Workers' Compensation Reinsurance Organizations -- 19.17 Railroad Retirement Investment Trust -- 19.18 Qualified Health Insurance Issuers -- 19.19 Qualified Tuition Programs -- 19.20 ABLE Programs -- 19.21 Professional Sports Leagues -- 19.22 Governmental and Quasi-Governmental Entities -- 19.23 Native American Tribes -- 19.24 Other Tax-Exempt Organizations -- 19.25 Nonexempt Membership Organizations -- Part Five: Principal Exempt Organization Laws -- Chapter Twenty: Private Inurement and Private Benefit -- 20.1 Concept of Private Inurement -- 20.2 Definition of Net Earnings -- 20.3 Definition of Insider -- 20.4 Compensation Issues.

20.5 Other Forms of Private Inurement -- 20.6 Per Se Private Inurement -- 20.7 Incidental Private Inurement -- 20.8 Private Inurement and Social Welfare Organizations -- 20.9 Private Inurement and Business Leagues -- 20.10 Private Inurement and Social Clubs -- 20.11 Private Inurement and Other Categories of Exempt Organizations -- 20.12 Private Benefit Doctrine -- Chapter Twenty-One: Intermediate Sanctions -- 21.1 Concept of Intermediate Sanctions -- 21.2 Tax-Exempt Organizations Involved -- 21.3 Disqualified Persons -- 21.4 Transactions Involved -- 21.5 Controlled Entities -- 21.6 Intermediaries -- 21.7 For the Use of Transactions -- 21.8 Initial Contract Exception -- 21.9 Rebuttable Presumption of Reasonableness -- 21.10 Excise Tax Regime -- 21.11 Correction Requirement -- 21.12 Definitions -- 21.13 Indemnification and Insurance -- 21.14 Return for Payment of Excise Taxes -- 21.15 Statute of Limitations -- 21.16 Interrelationship with Private Inurement Doctrine -- Chapter Twenty-Two: Legislative Activities by Tax-Exempt Organizations -- 22.1 Legislative Activities Law for Exempt Organizations-Introduction -- 22.2 Meaning of Legislation -- 22.3 Lobbying by Charitable Organizations -- 22.4 Lobbying Expenditures and Tax Sanctions -- 22.5 Legislative Activities of Social Welfare Organizations -- 22.6 Legislative Activities of Business Leagues -- 22.7 Legislative Activities of Other Tax-Exempt Organizations -- 22.8 Internet Communications -- 22.9 Constitutional Law Framework -- Chapter Twenty-Three: Political Campaign Activities by Tax-Exempt Organizations -- 23.1 Political Campaign Activities by Charitable Organizations-Introduction -- 23.2 Prohibition on Charitable Organizations -- 23.3 Political Campaign Expenditures and Tax Sanctions -- 23.4 Taxation of Political Expenditures.

23.5 Political Activities of Social Welfare Organizations.