April 2020
Intermediate to advanced
944 pages
33h 53m
English
Content preview from Tax Planning and Compliance for Tax-Exempt Organizations, 6th Edition
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CHAPTER 5Educational, Scientific, and Literary Purposes and Prevention of Cruelty to Children and Animals
- 5.1 Educational Purposes
- (a) Schools
- (b) Race Discrimination
- (c) Day Care Centers
- (d) Cooperative Educational Service Organizations
- (e) Informal Education
- (f) Fraternity/Sorority Educational Foundations
- (g) Performing Arts
- (h) Museums, Libraries, and Zoos
- (i) Sale of Art Objects
- (j) Publishing: Print and Electronic
- (k) Controversial Materials
- (l) Electronic Communication
- 5.2 Literary Purposes
- 5.3 Scientific Purposes
- 5.4 Testing for Public Safety
- 5.5 Fostering National or International Amateur Sports Competition (But Only If No Part of Its Activities Involves the Provision of Athletic Facilities or Equipment)
- 5.6 Prevention of Cruelty to Children or Animals
5.1 Educational Purposes
Educational purposes include “instruction or training of individuals to improve or develop their capabilities; or instruction of the public on subjects useful to the individual and beneficial to the community.”1 This definition of “educational” encompasses professional or occupational training regarding business capabilities.2 The regulation gives the following four examples of educational organizations:
- Primary or secondary schools, colleges, or professional or trade schools.
- Public discussion groups, forums, panels, lectures, or similar programs.
- Organizations that present courses of instruction by means ...
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