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The Law of Tax-Exempt Healthcare Organizations, 3rd Edition by Bruce R. Hopkins, Thomas K. Hyatt

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CHAPTER EIGHTEEN

Business Leagues

p. 367, second paragraph, second line. Delete text after the comma and insert:

as long as they satisfy the exemption criteria,1.1 including not being organized for profit and not violating the pro-

§ 18.1 BUSINESS LEAGUES IN GENERAL

p. 369, third paragraph. Insert as third sentence:

Another organization, which created, branded, and marketed a technology supporting wireless communications, was found by a district court to be engaging in a “garden-variety” business rather than an effort to promote a common business interest,19.1 with a court of appeals, affirming the decision, writing that a “benefit to nonmembers is a key characteristic of [tax-exempt] business leagues.”19.2

1.1. See § 18.1.

19.1. Bluetooth SIG, Inc. v. United States, 2008-1 U.S.T.C. ¶ 50,177 (W.D. Wash. 2008).

19.2. Bluetooth SIG, Inc. v. United States, 611 F.3d 617, 624 (9th Cir. 2010).

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