Skip to Content
Tax Planning and Compliance for Tax-Exempt Organizations, 6th Edition
book

Tax Planning and Compliance for Tax-Exempt Organizations, 6th Edition

by Jody Blazek
April 2022
Intermediate to advanced
208 pages
6h 6m
English
Wiley
Content preview from Tax Planning and Compliance for Tax-Exempt Organizations, 6th Edition

CHAPTER 5Educational, Scientific, and Literary Purposes and Prevention of Cruelty to Children and Animals

§ 5.1 Educational Purposes

p. 126. Add new ruling at end of bullet list:

(e) Informal Education

  • A negative ruling found that the purpose was to “encourage the development of and public interest in the promotion, exhibition and enjoyment of the D breed of horse” by conducting the following:
    • Providing free reining clinics across the U.S. and Canada;
    • Conducting free lectures and educational classes;
    • Providing D horses of all ages a place to compete;
    • Sponsoring youth programs, races, and non pro derbies;
    • Sponsoring regional awards programs; and
    • Raising funds through raffles and events and donating the proceeds to accomplish the foregoing tasks.

The letter continued: “Participants in your events are not contenders for the Olympic or Pan-American games, and participants are not required to meet a certain level of talent or achievement to compete in your events. You also do not currently conduct training programs to prepare athletes for competition at the national or international level. You indicated that although you organize youth competitions at both the F and H events, only about [Redacted Text]% of your members are under the age of 18.”1

p. 120. Add to the end of footnote 6:

and Gen. Coun. Memos. 38545 and 38592 and Rev. Procs. cited in footnote 7 for history of the “methodology test for identifying impermissible ...

Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
and much more.

Read now

Unlock full access

More than 5,000 organizations count on O’Reilly

AirBnbBlueOriginElectronic ArtsHomeDepotNasdaqRakutenTata Consultancy Services

QuotationMarkO’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.
Julian F.
Head of Cybersecurity
QuotationMarkI wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.
Addison B.
Field Engineer
QuotationMarkI’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.
Amir M.
Data Platform Tech Lead
QuotationMarkI'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.
Mark W.
Embedded Software Engineer

You might also like

Tax Planning and Compliance for Tax-Exempt Organizations, 6th Edition

Tax Planning and Compliance for Tax-Exempt Organizations, 6th Edition

Jody Blazek

Publisher Resources

ISBN: 9781119873631Purchase Link