May 2026
Intermediate
368 pages
9h 30m
English
book
The Law of Tax-Exempt Organizations, 2026 Supplement, 13th Edition
by Shane T. Hamilton, Bruce R. Hopkins
Content preview from The Law of Tax-Exempt Organizations, 2026 Supplement, 13th Edition
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APPENDIX CCategories of Tax-Exempt Organizations
- ABLE programs [IRC § 529A]
- Agricultural organizations [IRC § 501(c)(5)]
- Amateur sports, promotion of, organizations [IRC § 501(c)(3)]
- Apostolic organizations [IRC § 501(d)]
- Associations, membership [IRC § 501(c)(3), (6)]
- Associations of churches [IRC §§ 501(c)(3), 170(b)(1)(A)(i), 509(a)(1)]
- Black lung benefits trusts [IRC § 501(c)(21)]
- Boards of trade [IRC § 501(c)(6)]
- Benevolent organizations [IRC § 501(c)(12)]
- Business leagues [IRC § 501(c)(6)]
- Cemetery companies [IRC § 501(c)(13)]
- Chambers of commerce [IRC § 501(c)(6)]
- Charitable organizations [IRC § 501(c)(3)]
- Charitable remainder trusts [IRC § 664]
- Charitable risk pools [IRC §§ 501(n), 501(c)(3)]
- Childcare organizations [IRC §§ 501(k), 501(c)(3)]
- Churches [IRC §§ 501(c)(3), 170(b)(1)(A)(i), 509(a)(1)]
- Conventions of churches [IRC §§ 501(c)(3), 170 (b)(1)(A)(i), 509(a)(1)]
- Cooperative hospital service organization [IRC §§ 501(e), 501(c)(3)]
- Cooperative service organizations of educational institutions [IRC §§ 501(f), 501(c)(3)]
- Coverdell education savings account [IRC § 530]
- Credit counseling organizations [IRC § 501(q)]
- Credit unions [IRC § 501(c)(14)]
- Crop operations finance corporations [IRC § 501(c)(16)]
- Cruelty, prevention of on behalf of children or animals [IRC § 501(c)(3)]
- Domestic fraternal societies [IRC § 501(c)(10)]
- Educational institutions [IRC §§ 501(c)(3), 170(b)(1)(A)(ii), 509(a)(1)]
- Educational organizations, in general [IRC § 501(c)(3)]
- Employee trusts, ...
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O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
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I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.