CHAPTER THREESource, Advantages, and Disadvantages of Tax Exemption


*p. 46, note 27. Delete 2014-10, 2014-2 I.R.B. 293 § 4.01 and substitute 2016–5, 2016-1 I.R.B. 188.

*p. 46, first complete paragraph, sixth sentence. Delete and substitute:

In addition, for an organization to be regarded as an exempt social welfare entity, it must give notice to the IRS 29; the same is the case as regards exempt political organizations.29.1

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