CHAPTER SEVEN
Charitable Organizations
(d) Statutory Criteria for Exemption
*§ 7.5 Down Payment Assistance
*(b) Additional Statutory Requirements for Hospitals
(j) Other Health Care Organizations
*(k) Regional Health Information Organizations
(l) Health Insurance Exchanges (New)
(m) Accountable Care Organizations (New)
(i) ACOs in General
(ii) CMS Regulations
(iii) Tax-Exempt Organizations Issues
§ 7.7 Lessening Burdens of Government
*§ 7.11 Promotion of Social Welfare
*§ 7.13A Fundraising Organizations (New)
(b) Application of Commensurate Test
§ 7.15 Other Categories of Charity
(e) Local Economic Development
*p. 180, n. 9, first line. Delete 75 and insert 73.
§ 7.2 RELIEF OF DISTRESSED
(a) General Principles
*p. 182. Insert as second paragraph, before heading:
The IRS sometimes refers to individuals who are distressed as being needy. In a ruling, the IRS observed that “basic need[s]” include “nutrition, safety, shelter, or minimum income.”34.1 This observation was made in the context of determining that “fill[ing] a gap in journalism which . . . ignores the less-than-affluent economic class”—known as relational journalism—does not rise to the level of addressing such a basic need.
§ 7.3 CREDIT COUNSELING
(d) Statutory ...
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