The Law of Tax-Exempt Organizations, 10th Edition 2014 Cumulative Supplement

Contents

Note to the Reader: Sections not in the main bound volume are indicated by “(New)” after the title. Material new to or modified in this supplement is indicated by an asterisk (*) in the left margin in the Contents and throughout the supplement.

About the Online Resources

About the Author

Preface

Book Citations

Part One Introduction to the Law of Tax-Exempt Organizations

1 Definition of and Rationales for Tax-Exempt Organizations

*§ 1.2 Definition of Tax-Exempt Organization

§ 1.7 Freedom of Association Doctrine

2 Overview of Nonprofit Sector and Tax-Exempt Organizations

§ 2.1 Profile of Nonprofit Sector

§ 2.2 Organization of IRS

*(b) Tax-Exempt and Government Entities Division

Part Two Fundamentals of the Law of Tax-Exempt Organizations

3 Source, Advantages, and Disadvantages of Tax Exemption

*§ 3.2 Recognition of Tax Exemption

§ 3.2A Recognition of Public Charity, Private Foundation Status (New)

4 Organizational, Operational, and Related Tests and Doctrines

*§ 4.1 Organizational, Operational, and Related Tests and Doctrines

§ 4.3 Organizational Test

*(a) Statement of Purposes

(b) Dissolution Requirements

*(e) What Test Does Not Encompass (New)

§ 4.4 Primary Purpose Test

§ 4.5 Operational Test

(a) Basic Rules

*(a-1) Quantification of Activities (New)

(c) Aggregate Principle

§ 4.6 Exclusively Standard

§ 4.7 Commensurate Test

*(a) Application of Commensurate Test

*(b) Charitable Spending Initiative

*§ 4.7A Consideration of Organizations' Names (New)

§ 4.8 State Action Doctrine ...