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

CHAPTER NINETEEN

Other Tax-Exempt Organizations

§ 19.1 Instrumentalities of United States

§ 19.2 Title-Holding Corporations

*(a) Single-Parent Organizations

(b) Multiple-Parent Organizations

§ 19.3 Local Associations of Employees

§ 19.4 Fraternal Organizations

*(a) Fraternal Beneficiary Societies

(b) Domestic Fraternal Societies

§ 19.5 Benevolent or Mutual Organizations

*(b) Mutual Organizations

*§ 19.7 Credit Unions

§ 19.11 Veterans' Organizations

(a) General Rules

§ 19.17 Railroad Retirement Investment Trust

§ 19.18 Qualified Health Insurance Issuers

§ 19.19 Qualified Tuition Programs

(a) State-Sponsored Programs

(b) Educational Institution-Sponsored Programs

(c) Other Rules

§ 19.21 Governmental and Quasi-Governmental Entities

(b) Income Exclusion Rule

§ 19.1 INSTRUMENTALITIES OF UNITED STATES

p. 454. Insert following existing text:

An organization that was created by Congress to coordinate, support, and facilitate programs of the federal government, and state and local governments, along with other entities, in commemoration of a war was ruled to be an activity of the federal government and thus tax-exempt, with contributions to it deductible as charitable gifts.^9.1

§ 19.2 TITLE-HOLDING CORPORATIONS

(a) Single-Parent Organizations

*p. 455, n. 13. Insert following existing text:

The IRS ruled, quite understandably, that an organization could no longer qualify as an exempt title-holding company because it ceased to own any property; without property, the IRS reasoned, there cannot ...