p. 130, third complete paragraph. Delete last sentence, including footnotes.
p. 137, second paragraph. Delete last sentence, including footnotes.
p. 143, n. 150. Delete 146.
p. 154, n. 225. Insert following existing material:
These regulations were issued in proposed form on September 23, 2009 (REG-155929-06); they are summarized in Exempt Organizations § 12.3(c).
p. 158, second complete paragraph. Insert as last sentence:
It is believed that nearly all supporting organizations with respect to tax-exempt healthcare institutions, particularly exempt hospitals, will be, if they are Type III supporting organizations, functionally integrated ones.
p. 158. Insert as third and fourth complete paragraphs, ...