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
Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
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.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.I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.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.
CHAPTER SEVENCharitable Organizations
- § 7.2 Relief of Distressed
- § 7.3 Credit Counseling
- § 7.6 Promotion of Health
- § 7.13 Consortia
- § 7.14 Fundraising Organizations
- § 7.15 Government Entities as Charitable Counterparts
- § 7.16 Other Categories of Charity
- § 7.18 Charitable Grants to Individuals
§ 7.2 RELIEF OF DISTRESSED
(b) Disaster Relief Programs
(ii) Public Charities
p. 146. Insert following last complete paragraph:
In a recent ruling, however, the IRS denied exempt status to an organization formed to provide financial assistance to employees of a company and its affiliates during disasters and to address “significant needs,” such as food assistance, back-to-school expenses, and medical expenses.49.1 The IRS invoked the substantial nonexempt purpose test49.2 to deny exemption on the basis that “[o]perating this employee aid fund serves the private interests of the employees … as opposed to the interests of the public at large.” There is no discussion in the ruling as to whether the class of employees ...
Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
and much more.
Read now
Unlock full access
More than 5,000 organizations count on O’Reilly
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.
I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.Amir M.
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.