April 2014
Intermediate to advanced
176 pages
4h 21m
English
book
Tax Planning and Compliance for Tax-Exempt Organizations, Fifth Edition 2014 Cumulative Supplement
by Jody Blazek
Content preview from Tax Planning and Compliance for Tax-Exempt Organizations, Fifth Edition 2014 Cumulative Supplement
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CHAPTER 7
Labor, Agricultural, and Horticultural Organizations: § 501(c)(5)
§ 7.2 Agricultural Groups
p. 163. Add after second introductory paragraph:
Organization operated to promote the dairy industry's acceptance of registered “D breed” due to the breed's genetic and economic contribution sought reclassification of its IRC § 501(c)(5) status to IRC § 501(c)(3). Though its magazine, exhibitions, and scholarships have an educational component, these programs were deemed insubstantial in relation to activities conducted to promote the Breed D for the economic benefits of its members and therefore precluded exemption under § 501(c)(3).1
(c) Special Exception
p. 166. Revise threshold for member dues excluded from classification as unrelated business income to $158 for 2014.2
1 Priv. Ltr. Rul. 201144030.
2 Rev. Proc. 2013-35, 2013-47 IRB 537.
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