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

CHAPTER SIX

Concept of Charitable

§ 6.2 Public Policy Doctrine

*(a) General Principles

(c) Gender-Based Discrimination

(d) Other Forms of Discrimination

(e) Affirmative Action Principles

§ 6.3 Charitable Concepts

*(a) Requirement of Charitable Class

*(i) Illegal Activities

(j) Tax Exemption Does Not Create Contract

(m) Tax Exemption Does Not Create Charitable Trust

§ 6.2 PUBLIC POLICY DOCTRINE

(a) General Principles

p. 156, n. 49, first paragraph, third line. Insert closing quotation marks following taxes.

p. 157, n. 58, second line. Delete T.C. Memo. 2010-12 and insert 99 T.C.M. 1057.

*p. 157, fourth paragraph. Insert as second sentence:

Knowing that illegal activity cannot be maintained in a conventional tax-exempt religious organization,^58.1 because the public policy doctrine will not tolerate it, a religious trust tried to sidestep this application of the law by placing its practice of polygamy in an exempt apostolic entity,^58.2 but that was not successful due to an implicit application of the common-law standards for charitable organizations to apostolic groups.^58.3

(c) Gender-Based Discrimination

p. 162, n. 104. Insert following existing text:

See § 1.7.

p. 162, n. 105, second paragraph, first line. Delete maintenance and insert operation.

p. 162, second paragraph, second line. Delete other varieties of racial discrimination and insert racial discrimination by other types of educational entities.

p. 162, second paragraph, third line. Insert private following for.

(d) Other ...