CHAPTER SEVEN

Charitable Organizations

*§ 7.2 Relief of Distressed

(a) General Principles

§ 7.3 Credit Counseling

(d) Statutory Criteria for Exemption

§ 7.4 Provision of Housing

*§ 7.5 Down Payment Assistance

§ 7.6 Promotion of Health

*(a) Hospitals

*(b) Additional Statutory Requirements for Hospitals

(i) Fitness Centers

(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)

(a) General Principles

(b) Application of Commensurate Test

(c) Other Exemption Issues

§ 7.15 Other Categories of Charity

*(a) Environmental Protection

(d) Public Interest Law

(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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