CHAPTER THIRTEENSocial Welfare Organizations

§ 13.1 CONCEPT OF SOCIAL WELFARE

(b) Benefits to Members

p. 389, first complete paragraph, line 10. Delete and.

p. 389, first complete paragraph, line 12. Delete period and substitute comma; insert the following after footnote number:

and an organization providing assistance to those owning recreational ­residences in a national forest had its exemption as a social welfare entity revoked because its activities were almost exclusively for the benefit of its membership.46.1

*§ 13.2 REQUIREMENT OF COMMUNITY

*(b) Broader Requirement of Community

*p. 396, second paragraph. Insert as last sentence:

By contrast, the IRS ruled that an entity could not qualify as an exempt social welfare organization inasmuch as its sole function was maintenance of a private road that was essentially a common driveway for its four members' homes; the benefit to the “larger community” was said to be “minor and incidental.”110.1

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