Title Details

Preface.

PART ONE QUALIFICATIONS OF TAX-EXEMPT ORGANIZATIONS.

*Chapter One: Distinguishing Characteristics of Tax-Exempt Organizations.

*Chapter Two: Qualifying under IRC §501(c)(3).

Chapter Three: Religious Organizations.

*Chapter Four: Charitable Organizations.

*Chapter Five: Educational, Scientific, and Literary Purposes and Prevention of Cruelty to Children and Animals.

*Chapter Six: Civic Leagues and Local Associations of Employees: §501(c)(4).

*Chapter Seven: Labor, Agricultural, and Horticultural Organizations: §501(c)(5).

*Chapter Eight: Business Leagues.

Chapter Nine: Social Clubs: §501(c)(7).

*Chapter Ten: Instrumentalities of Government and Title-Holding Corporations.

*Chapter Eleven: Public Charities.

PART TWO STANDARDS FOR PRIVATE FOUNDATIONS.

*Chapter Twelve: Private Foundations—General Concepts.

*Chapter Thirteen: Excise Tax Based on Investment Income: IRC §4940.

*Chapter Fourteen: Self-Dealing: IRC §4941.

*Chapter Fifteen: Minimum Distribution Requirements: IRC §4942.

*Chapter Sixteen: Excess Business Holdings and Jeopardizing Investments: IRC §4943 and §4944.

*Chapter Seventeen: Taxable Expenditures: IRC §4945.

PART THREE OBTAINING AND MAINTAINING TAX-EXEMPT STATUS.

*Chapter Eighteen: IRS Filings, Procedures, and Policies.

Appendix 18-A: New Form 1023 (Filled In).

Appendix 18-B: Form 8734: Support Schedule for Advance Ruling Period.

Appendix 18-C: Schedules for Form 1023: Completed by Churches, Schools, Hospitals, and Others.

*Appendix 18-D: Form 990 (New).

*Appendix 18-E: Form 990-EZ (New).

*Chapter Nineteen: Maintaining Exempt Status.

*Chapter Twenty: Private Inurement and Intermediate Sanctions.

*Chapter Twenty-One: Unrelated Business Income.

Chapter Twenty-Two: Relationships with Other Organizations and Businesses.

*Chapter Twenty-Three: Electioneering and Lobbying.

*Chapter Twenty-Four: Deductibility and Disclosures.

Appendix 24-A: State Sales Tax Exemptions.

Appendix 24-B: Checklist for Initial Registrations.

Chapter Twenty-Five: Employment Taxes.

Chapter Twenty-Six: Mergers, Bankruptcies, and Terminations.

Table of Cases.

Table of IRS Revenue Rulings.

Table of IRS Revenue Procedures.

Index.