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The Law of Tax-Exempt Organizations, 12th Edition

Name: The Law of Tax-Exempt Organizations, 12th Edition
Author: Bruce R. Hopkins
ISBN: 9781119538042

by Bruce R. Hopkins

March 2019

Intermediate to advanced

928 pages

35h 55m

English

Wiley

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Cover
About the Author
Preface
NOTE
About the Online Resources
Book Citations
PART ONE: Introduction to the Law of Tax-Exempt Organizations
CHAPTER ONE: Definition of and Rationales for Tax-Exempt Organizations
§ 1.1 DEFINITION OF NONPROFIT ORGANIZATION§ 1.2 DEFINITION OF TAX-EXEMPT ORGANIZATION§ 1.3 TAX-EXEMPT ORGANIZATIONS LAW PHILOSOPHY§ 1.4 POLITICAL PHILOSOPHY RATIONALE§ 1.5 INHERENT TAX RATIONALE§ 1.6 OTHER RATIONALES AND REASONS FOR EXEMPT ORGANIZATIONS§ 1.7 FREEDOM OF ASSOCIATION DOCTRINENOTES
CHAPTER TWO: Overview of Nonprofit Sector and Tax-Exempt Organizations
§ 2.1 PROFILE OF NONPROFIT SECTOR§ 2.2 ORGANIZATION OF IRS§ 2.3 EO DIVISION'S REPORTS AND WORK PLANSNOTES
PART TWO: Fundamentals of the Law of Tax-Exempt Organizations
CHAPTER THREE: Tax Exemption: Source and Recognition
§ 3.1 SOURCE OF TAX EXEMPTION§ 3.2 RECOGNITION OF TAX EXEMPTION§ 3.3 RECOGNITION OF PUBLIC CHARITY, PRIVATE FOUNDATION STATUSNOTES

CHAPTER FOUR: Organizational, Operational, and Related Tests and Doctrines
§ 4.1 FORMS OF TAX-EXEMPT ORGANIZATIONS§ 4.2 GOVERNING INSTRUMENTS§ 4.3 ORGANIZATIONAL TEST§ 4.4 PRIMARY PURPOSE TEST§ 4.5 OPERATIONAL TEST§ 4.6 EXCLUSIVELY STANDARD§ 4.7 COMMENSURATE TEST§ 4.8 STATE ACTION DOCTRINE§ 4.9 COMMERCIALITY DOCTRINE§ 4.10 SOCIAL ENTERPRISE DEVELOPMENTSNOTES
CHAPTER FIVE: Nonprofit Governance
§ 5.1 BOARDS OF DIRECTORS BASICS§ 5.2 BOARD COMPOSITION AND TAX LAW§ 5.3 BOARD DUTIES AND RESPONSIBILITIES§ 5.4 BOARD MEMBER LIABILITY§ 5.5 SARBANES-OXLEY ACT§ 5.6 NONPROFIT GOVERNANCE PRINCIPLES§ 5.7 IRS AND GOVERNANCENOTES
PART THREE: Tax-Exempt Charitable Organizations
CHAPTER SIX: Concept of Charitable
§ 6.1 FEDERAL TAX LAW DEFINITION OF CHARITABLE§ 6.2 PUBLIC POLICY DOCTRINE§ 6.3 COLLATERAL CONCEPTS§ 6.4 WHAT TAX EXEMPTION DOES NOT CREATENOTES
CHAPTER SEVEN: Charitable Organizations
§ 7.1 RELIEF OF POOR§ 7.2 RELIEF OF DISTRESSED§ 7.3 CREDIT COUNSELING§ 7.4 PROVISION OF HOUSING§ 7.5 DOWN PAYMENT ASSISTANCE§ 7.6 PROMOTION OF HEALTH§ 7.7 LESSENING BURDENS OF GOVERNMENT§ 7.8 ADVANCEMENT OF EDUCATION§ 7.9 ADVANCEMENT OF SCIENCE§ 7.10 ADVANCEMENT OF RELIGION§ 7.11 PROMOTION OF SOCIAL WELFARE§ 7.12 PROMOTION OF ARTS§ 7.13 CONSORTIA§ 7.14 FUNDRAISING ORGANIZATIONS§ 7.15 INSTRUMENTALITIES OF GOVERNMENT§ 7.16 OTHER CATEGORIES OF CHARITYNOTES
CHAPTER EIGHT: Educational Organizations
§ 8.1 FEDERAL TAX LAW DEFINITION OF EDUCATIONAL§ 8.2 EDUCATION CONTRASTED WITH PROPAGANDA§ 8.3 EDUCATIONAL INSTITUTIONS§ 8.4 INSTRUCTION OF INDIVIDUALS§ 8.5 INSTRUCTION OF PUBLIC§ 8.6 EDUCATIONAL ACTIVITY AS COMMERCIAL BUSINESS§ 8.7 EDUCATIONAL ACTIVITY AS PRIVATE BENEFIT FUNCTION§ 8.8 CHILD CARE ORGANIZATIONSNOTES
CHAPTER NINE: Scientific Organizations
§ 9.1 FEDERAL TAX LAW DEFINITION OF SCIENCE§ 9.2 CONCEPT OF RESEARCH§ 9.3 REQUIREMENT OF PUBLIC INTEREST§ 9.4 SCIENTIFIC AS CHARITABLE OR EDUCATIONAL§ 9.5 TECHNOLOGY TRANSFERNOTES
CHAPTER TEN: Religious Organizations
§ 10.1 CONSTITUTIONAL LAW FRAMEWORK§ 10.2 FEDERAL TAX LAW DEFINITION OF RELIGION§ 10.3 CHURCHES AND SIMILAR INSTITUTIONS§ 10.4 CONVENTIONS OR ASSOCIATIONS OF CHURCHES§ 10.5 INTEGRATED AUXILIARIES OF CHURCHES§ 10.6 MISSION SOCIETIES§ 10.7 RELIGIOUS ORDERS§ 10.8 APOSTOLIC ORGANIZATIONS§ 10.9 COMMUNAL GROUPS§ 10.10 RETREAT FACILITIESNOTES
CHAPTER ELEVEN: Other Types of Charitable Organizations
§ 11.1 CRUELTY PREVENTION ORGANIZATIONS§ 11.2 AMATEUR SPORTS ORGANIZATIONS§ 11.3 PUBLIC SAFETY TESTING ORGANIZATIONS§ 11.4 COOPERATIVE HOSPITAL SERVICE ORGANIZATIONS§ 11.5 COOPERATIVE EDUCATIONAL SERVICE ORGANIZATIONS§ 11.6 CHARITABLE RISK POOLS§ 11.7 LITERARY ORGANIZATIONS§ 11.8 DONOR-ADVISED FUNDS§ 11.9 ENDOWMENT FUNDSNOTES
CHAPTER TWELVE: Public Charities and Private Foundations
§ 12.1 FEDERAL TAX LAW DEFINITION OF PRIVATE FOUNDATION§ 12.2 DISQUALIFIED PERSONS§ 12.3 CATEGORIES OF PUBLIC CHARITIES§ 12.4 PRIVATE FOUNDATION RULESNOTES
PART FOUR: Other Tax-Exempt Organizations
CHAPTER THIRTEEN: Social Welfare Organizations
§ 13.1 CONCEPT OF SOCIAL WELFARE§ 13.2 REQUIREMENT OF COMMUNITY§ 13.3 CONDUCT OF BUSINESS§ 13.4 ADVOCACY ORGANIZATIONSNOTES
CHAPTER FOURTEEN: Business Leagues and Similar Organizations
§ 14.1 CONCEPT OF BUSINESS LEAGUE§ 14.2 DISQUALIFYING ACTIVITIES§ 14.3 CHAMBERS OF COMMERCE§ 14.4 BOARDS OF TRADE§ 14.5 REAL ESTATE BOARDSNOTES
CHAPTER FIFTEEN: Social Clubs
§ 15.1 SOCIAL CLUBS IN GENERAL§ 15.2 PUBLIC USE LIMITATION§ 15.3 INVESTMENT INCOME LIMITATION§ 15.4 EXCEPTIONS TO LIMITATIONS§ 15.5 TAXATION OF SOCIAL CLUBS§ 15.6 SALE OF CLUB ASSETSNOTES
CHAPTER SIXTEEN: Labor, Agricultural, and Horticultural Organizations
§ 16.1 LABOR ORGANIZATIONS§ 16.2 AGRICULTURAL ORGANIZATIONS§ 16.3 HORTICULTURAL ORGANIZATIONSNOTES
CHAPTER SEVENTEEN: Political Organizations
§ 17.1 POLITICAL ORGANIZATIONS IN GENERAL§ 17.2 ORGANIZATIONAL TEST§ 17.3 OPERATIONAL TEST§ 17.4 PUBLIC POLICY ADVOCACY ACTIVITIES§ 17.5 TAXATION OF POLITICAL ORGANIZATIONS§ 17.6 TAXATION OF OTHER EXEMPT ORGANIZATIONS§ 17.7 AVOIDING POLITICAL ORGANIZATIONS TAX§ 17.8 INDEPENDENT POLITICAL ACTION COMMITTEESNOTES
CHAPTER EIGHTEEN: Employee Benefit Funds
§ 18.1 OVERVIEW§ 18.2 SPECIAL RULES FOR WELFARE BENEFIT FUNDS§ 18.3 VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATIONS§ 18.4 SUPPLEMENTAL UNEMPLOYMENT BENEFIT TRUSTS§ 18.5 BLACK LUNG BENEFITS TRUSTS§ 18.6 RETIREMENT PLAN TRUST FUNDS§ 18.7 OTHER BENEFIT FUNDSNOTES
CHAPTER NINETEEN: Other Categories of Tax-Exempt Organizations
§ 19.1 INSTRUMENTALITIES OF THE UNITED STATES§ 19.2 TITLE-HOLDING CORPORATIONS§ 19.3 LOCAL ASSOCIATIONS OF EMPLOYEES§ 19.4 FRATERNAL ORGANIZATIONS§ 19.5 BENEVOLENT OR MUTUAL ORGANIZATIONS§ 19.6 CEMETERY COMPANIES§ 19.7 CREDIT UNIONS§ 19.8 MUTUAL RESERVE FUNDS§ 19.9 INSURANCE COMPANIES AND ASSOCIATIONS§ 19.10 CROP OPERATIONS FINANCE CORPORATIONS§ 19.11 VETERANS' ORGANIZATIONS§ 19.12 FARMERS' COOPERATIVES§ 19.13 SHIPOWNERS' PROTECTION AND INDEMNITY ASSOCIATIONS§ 19.14 HOMEOWNERS' ASSOCIATIONS§ 19.15 HIGH-RISK INDIVIDUALS' HEALTH CARE COVERAGE ORGANIZATIONS§ 19.16 WORKERS' COMPENSATION REINSURANCE ORGANIZATIONS§ 19.17 NATIONAL RAILROAD RETIREMENT INVESTMENT TRUST§ 19.18 QUALIFIED HEALTH INSURANCE ISSUERS§ 19.19 QUALIFIED TUITION PROGRAMS§ 19.20 ABLE PROGRAMS§ 19.21 PROFESSIONAL SPORTS LEAGUES§ 19.22 GOVERNMENTAL AND QUASI-GOVERNMENTAL ENTITIES§ 19.23 NATIVE AMERICAN TRIBES§ 19.24 OTHER CATEGORIES OF TAX-EXEMPT ORGANIZATIONS§ 19.25 NONEXEMPT MEMBERSHIP ORGANIZATIONSNOTES
PART FIVE: Principal Exempt Organization Laws
CHAPTER TWENTY: Private Inurement and Private Benefit Doctrines
§ 20.1 CONCEPT OF PRIVATE INUREMENT§ 20.2 DEFINITION OF NET EARNINGS§ 20.3 DEFINITION OF INSIDER§ 20.4 COMPENSATION ISSUES§ 20.5 EXECUTIVE COMPENSATION TAX§ 20.6 OTHER FORMS OF PRIVATE INUREMENT§ 20.7 PER SE PRIVATE INUREMENT§ 20.8 INCIDENTAL PRIVATE INUREMENT§ 20.9 PRIVATE INUREMENT AND SOCIAL WELFARE ORGANIZATIONS§ 20.10 PRIVATE INUREMENT AND BUSINESS LEAGUES§ 20.11 PRIVATE INUREMENT AND SOCIAL CLUBS§ 20.12 PRIVATE INUREMENT AND OTHER CATEGORIES OF EXEMPT ORGANIZATIONS§ 20.13 PRIVATE BENEFIT DOCTRINENOTES
CHAPTER TWENTY-ONE: Intermediate Sanctions
§ 21.1 CONCEPT OF INTERMEDIATE SANCTIONS§ 21.2 TAX-EXEMPT ORGANIZATIONS INVOLVED§ 21.3 DISQUALIFIED PERSONS§ 21.4 TRANSACTIONS INVOLVED§ 21.5 CONTROLLED ENTITIES§ 21.6 INTERMEDIARIES§ 21.7 FOR THE USE OF TRANSACTIONS§ 21.8 INITIAL CONTRACT EXCEPTION§ 21.9 REBUTTABLE PRESUMPTION OF REASONABLENESS§ 21.10 EXCISE TAX REGIME§ 21.11 CORRECTION REQUIREMENT§ 21.12 DEFINITIONS§ 21.13 INDEMNIFICATION AND INSURANCE§ 21.14 RETURN FOR PAYMENT OF EXCISE TAXES§ 21.15 STATUTE OF LIMITATIONS§ 21.16 INTERRELATIONSHIP WITH PRIVATE INUREMENT DOCTRINENOTES
CHAPTER TWENTY-TWO: Legislative Activities by Tax-Exempt Organizations
§ 22.1 LEGISLATIVE ACTIVITIES LAW FOR EXEMPT ORGANIZATIONS—INTRODUCTION§ 22.2 MEANING OF LEGISLATION§ 22.3 LOBBYING BY CHARITABLE ORGANIZATIONS§ 22.4 LOBBYING EXPENDITURES AND TAX SANCTIONS§ 22.5 LEGISLATIVE ACTIVITIES OF SOCIAL WELFARE ORGANIZATIONS§ 22.6 LEGISLATIVE ACTIVITIES OF BUSINESS LEAGUES§ 22.7 LEGISLATIVE ACTIVITIES OF OTHER TAX-EXEMPT ORGANIZATIONS§ 22.8 INTERNET COMMUNICATIONS§ 22.9 CONSTITUTIONAL LAW FRAMEWORKNOTES
CHAPTER TWENTY-THREE: Political Campaign Activities by Tax-Exempt Organizations
§ 23.1 POLITICAL CAMPAIGN ACTIVITIES BY CHARITABLE ORGANIZATIONS—INTRODUCTION§ 23.2 PROHIBITION ON CHARITABLE ORGANIZATIONS§ 23.3 POLITICAL CAMPAIGN EXPENDITURES AND TAX SANCTIONS§ 23.4 TAXATION OF POLITICAL EXPENDITURES§ 23.5 “RELIGIOUS LIBERTY” EXECUTIVE ORDER§ 23.6 POLITICAL ACTIVITIES OF SOCIAL WELFARE ORGANIZATIONS§ 23.7 POLITICAL ACTIVITIES BY LABOR ORGANIZATIONS§ 23.8 POLITICAL ACTIVITIES BY BUSINESS LEAGUES§ 23.9 POLITICAL ACTIVITIES BY OTHER CATEGORIES OF EXEMPT ORGANIZATIONS§ 23.10 ADVOCACY COMMUNICATIONS§ 23.11 INTERNET COMMUNICATIONSNOTES
CHAPTER TWENTY-FOUR: Unrelated Business: Basic Rules
§ 24.1 INTRODUCTION TO UNRELATED BUSINESS RULES§ 24.2 DEFINITION OF TRADE OR BUSINESS§ 24.3 DEFINITION OF REGULARLY CARRIED ON§ 24.4 DEFINITION OF SUBSTANTIALLY RELATED§ 24.5 CONTEMPORARY APPLICATIONS OF UNRELATED BUSINESS RULES§ 24.6 CORPORATE SPONSORSHIPS§ 24.7 PARTNERSHIP RULES§ 24.8 COMMERCIAL-TYPE INSURANCE§ 24.9 UNRELATED DEBT-FINANCED INCOMENOTES
CHAPTER TWENTY-FIVE: Unrelated Business: Modifications, Exceptions, Special Rules, and Taxation
§ 25.1 MODIFICATIONS§ 25.2 EXCEPTIONS§ 25.3 SPECIAL RULES§ 25.4 FRINGE BENEFIT RULES§ 25.5 “BUCKETING” RULE§ 25.6 TAX STRUCTURE§ 25.7 DEDUCTION RULESNOTES
PART SIX: Acquisition and Maintenance of Tax Exemption
CHAPTER TWENTY-SIX: Exemption Recognition and Notice Processes
§ 26.1 RECOGNITION APPLICATION PROCEDURE§ 26.2 REQUIREMENTS FOR CHARITABLE ORGANIZATIONS§ 26.3 NONPRIVATE FOUNDATION STATUS§ 26.4 REQUIREMENTS FOR SOCIAL WELFARE ORGANIZATIONS§ 26.5 REQUIREMENTS FOR CERTAIN CREDIT COUNSELING ORGANIZATIONS§ 26.6 REQUIREMENTS FOR CERTAIN EMPLOYEE BENEFIT ORGANIZATIONS§ 26.7 REQUIREMENTS FOR CERTAIN PREPAID TUITION PLANS§ 26.8 REQUIREMENTS FOR CERTAIN HEALTH INSURANCE ISSUERS§ 26.9 REQUIREMENT FOR ABLE PROGRAMS§ 26.10 RULES FOR OTHER CATEGORIES OF ORGANIZATIONS§ 26.11 GROUP EXEMPTION RULES§ 26.12 SUSPENSION OF TAX EXEMPTION§ 26.13 NOTICE REQUIREMENTS FOR SOCIAL WELFARE ORGANIZATIONS§ 26.14 NOTICE REQUIREMENTS FOR POLITICAL ORGANIZATIONS§ 26.15 INTEGRAL PART DOCTRINE§ 26.16 FORFEITURE OF TAX EXEMPTION§ 26.17 CONSTITUTIONAL LAW ASPECTS OF PROCESSNOTES
CHAPTER TWENTY-SEVEN: Administrative and Litigation Procedures
§ 27.1 ADMINISTRATIVE PROCEDURES WHERE RECOGNITION DENIED§ 27.2 REVOCATION OR MODIFICATION OF TAX-EXEMPT STATUS: ADMINISTRATIVE PROCEDURES§ 27.3 RETROACTIVE REVOCATION OF TAX-EXEMPT STATUS§ 27.4 STATUTE OF LIMITATIONS MATTERS§ 27.5 REVOCATION OF TAX-EXEMPT STATUS: LITIGATION PROCEDURES§ 27.6 IRS EXAMINATION PROCEDURES AND PRACTICES§ 27.7 COMPLIANCE CHECKS§ 27.8 FAST-TRACK CASE SETTLEMENT PROGRAM§ 27.9 IRS DISCLOSURE TO STATE OFFICIALSNOTES
CHAPTER TWENTY-EIGHT: Operational Requirements
§ 28.1 CHANGES IN OPERATIONS OR FORM§ 28.2 ANNUAL REPORTING RULES§ 28.3 NOTIFICATION REQUIREMENT§ 28.4 ABLE PROGRAM REPORTS§ 28.5 FILING REQUIREMENTS AND TAX-EXEMPT STATUS§ 28.6 CHARITABLE ORGANIZATIONS LISTING RELIANCE RULES§ 28.7 REPORTING BY POLITICAL ORGANIZATIONS§ 28.8 ELECTRONIC FILING RULES§ 28.9 UNRELATED BUSINESS INCOME TAX RETURNS§ 28.10 IRS DOCUMENT DISCLOSURE RULES§ 28.11 DOCUMENT DISCLOSURE OBLIGATIONS OF EXEMPT ORGANIZATIONS§ 28.12 INFORMATION OR SERVICES DISCLOSURE§ 28.13 FUNDRAISING DISCLOSURE§ 28.14 INSURANCE ACTIVITIES§ 28.15 FEEDER ORGANIZATIONS§ 28.16 TAX-EXEMPT ENTITY LEASING RULES§ 28.17 TAX-EXEMPT ORGANIZATIONS AND TAX SHELTERS§ 28.18 RECORDKEEPING REQUIREMENTSNOTES
PART SEVEN: Interorganizational Structures and Operational Forms
CHAPTER TWENTY-NINE: Tax-Exempt Organizations and Exempt Subsidiaries
§ 29.1 SUBSIDIARIES BASICS§ 29.2 CHARITABLE ORGANIZATIONS AS SUBSIDIARIES§ 29.3 TAX-EXEMPT SUBSIDIARIES OF CHARITABLE ORGANIZATIONS§ 29.4 OTHER COMBINATIONS OF TAX-EXEMPT ORGANIZATIONS§ 29.5 POTENTIAL OF ATTRIBUTION§ 29.6 CONTRIBUTIONS AND OTHER PAYMENTS§ 29.7 REVENUE FROM TAX-EXEMPT SUBSIDIARYNOTES
CHAPTER THIRTY: Tax-Exempt Organizations and For-Profit Subsidiaries
§ 30.1 FOR-PROFIT SUBSIDIARIES IN GENERAL§ 30.2 POTENTIAL OF ATTRIBUTION TO PARENT§ 30.3 FINANCIAL CONSIDERATIONS§ 30.4 ASSET ACCUMULATIONS§ 30.5 SUBSIDIARIES IN PARTNERSHIPS§ 30.6 REVENUE FROM FOR-PROFIT SUBSIDIARY§ 30.7 LIQUIDATIONSNOTES
CHAPTER THIRTY-ONE: Tax-Exempt Organizations and Joint Ventures
§ 31.1 PARTNERSHIPS AND JOINT VENTURES BASICS§ 31.2 PUBLIC CHARITIES AS GENERAL PARTNERS§ 31.3 WHOLE-ENTITY JOINT VENTURES§ 31.4 ANCILLARY JOINT VENTURES§ 31.5 LOW-INCOME HOUSING VENTURES§ 31.6 INFORMATION REPORTINGNOTES
CHAPTER THIRTY-TWO: Tax-Exempt Organizations: Other Operations and Restructuring
§ 32.1 MERGERS§ 32.2 REORGANIZATIONS§ 32.3 MULTIPLE-MEMBER LIMITED LIABILITY COMPANIES§ 32.4 SINGLE-MEMBER LIMITED LIABILITY COMPANIES§ 32.5 CHOICE OF ENTITY CONSIDERATIONS§ 32.6 CONVERSION FROM EXEMPT TO NONEXEMPT STATUS§ 32.7 CONVERSION FROM NONEXEMPT TO EXEMPT STATUS§ 32.8 CONVERSION FROM ONE EXEMPT STATUS TO ANOTHERNOTES
Index
End User License Agreement

Content preview from The Law of Tax-Exempt Organizations, 12th Edition

CHAPTER EIGHTEducational Organizations

§ 8.1 Federal Tax Law Definition of Educational
§ 8.2 Education Contrasted with Propaganda
§ 8.3 Educational Institutions
§ 8.4 Instruction of Individuals
§ 8.5 Instruction of Public
§ 8.6 Educational Activity as Commercial Business
§ 8.7 Educational Activity as Private Benefit Function
§ 8.8 Child Care Organizations

Section 501(a) of the Internal Revenue Code provides federal income tax exemption for organizations described in IRC § 501(c)(3), including entities that are organized and operated exclusively for educational purposes.¹ There is overlap in this area with the classification of organizations as being charitable entities, inasmuch as the term charitable includes the advancement of education.²

§ 8.1 FEDERAL TAX LAW DEFINITION OF EDUCATIONAL

Federal tax law defines the term educational as encompassing far more than formal schooling. Basically, the concept of educational as used for federal tax law purposes is defined as relating to the “instruction or training of the individual for the purpose of improving or developing his capabilities” or the “instruction of the public on subjects useful to the individual and beneficial to the community.”³

For many years, the definition accorded the term educational by the Department of the Treasury and the IRS was routinely followed. In 1980, however, a federal court of appeals ...

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The Law of Tax-Exempt Organizations, 12th Edition

by Bruce R. Hopkins

CHAPTER EIGHTEducational Organizations

§ 8.1 FEDERAL TAX LAW DEFINITION OF EDUCATIONAL

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