The Law of Tax-Exempt Organizations, 12th Edition

CHAPTER FOUROrganizational, Operational, and Related Tests and Doctrines

• § 4.1 Forms of Tax-Exempt Organizations
  • (a) General Rules
  • (b) Check-the-Box Regulations
    • (i) Basic Rules
    • (ii) Exempt Organization Rules
• § 4.2 Governing Instruments
• § 4.3 Organizational Test
  • (a) Statement of Purposes
  • (b) Dissolution Requirements
  • (c) Mission Statements
  • (d) Board Composition
  • (e) Rules for Limited Liability Companies
• § 4.4 Primary Purpose Test
• § 4.5 Operational Test
  • (a) Basic Rules
  • (b) Activities Tests
  • (c) Quantification of Activities
  • (d) Action Organizations
  • (e) Aggregate Principle
• § 4.6 Exclusively Standard
• § 4.7 Commensurate Test
• § 4.8 State Action Doctrine
  • (a) Doctrine in General
  • (b) Doctrine as Applied to Social Clubs
  • (c) Doctrine and Other Exempt Organizations
  • (d) Statutory Law
• § 4.9 Commerciality Doctrine
  • (a) Summary of Doctrine
  • (b) Assumption Underlying Doctrine
  • (c) Origin of Doctrine
  • (d) Focus on Publishing
  • (e) Other Applications of Doctrine
  • (f) Elements of Commerciality
  • (g) IRS Ruling Policy
  • (h) Contemporary Perspective on Doctrine
• § 4.10 Social Enterprise Developments
  • (a) Concept of Social Enterprise
  • (b) Program-Related Investments
  • (c) Low-Profit Limited Liability Companies
  • (d) B Corporations
  • (e) Benefit Corporations
  • (f) Flexible Purpose Corporations

The federal tax law mandates adherence to certain general organizational and operational requirements as a condition of tax exemption. These requirements are the most pronounced with respect to charitable organizations. ...