Tax Planning and Compliance for Tax-Exempt Organizations, Fifth Edition 2017 Cumulative Supplement

Cover -- Title Page -- Copyright -- Contents -- Preface -- Part I: Qualifications of Tax-Exempt Organizations -- Chapter 2: Qualifying Under IRC 501(c)(3) -- * 2.2 Operational Test -- *Chapter 3: Churches -- 3.2 Churches -- Chapter 4: Charitable Organizations -- 4.2 Promotion of Social Welfare -- * 4.3 Lessening Burdens of Government -- 4.6 Promotion of Health -- Chapter 5: Educational, Scientific, and Literary Purposes, and Prevention of Cruelty to Children and Animals -- 5.1 Educational Purposes -- 5.4 Testing for Public Safety -- Chapter 6: Civic Leagues and Local Associations of Employees: 501(c)(4) -- 6.1 Comparison of (c)(3) and (c)(4) Organizations -- * 6.2 Qualifying and Nonqualifying Civic Organizations -- * 6.4 Neighborhood and Homeowner's Associations -- 6.5 Disclosures of Nondeductibility -- Chapter 8: Business Leagues: 501(c)(6) -- 8.2 Meaning of "Common Business Interest" -- 8.3 Line of Business -- * 8.4 Rendering Services for Members -- Chapter 9: Social Clubs: 501(c)(7) -- * 9.1 Organizational Requirements and Characteristics -- 9.4 Revenue Tests -- Chapter 10: Instrumentalities of Government and Title-Holding Organizations -- 10.2 Governmental Units -- * 10.3 Qualifying for 501(c)(3) Status -- Chapter 11: Public Charities -- 11.1 Distinction between Public and Private Charities -- 11.6 Supporting Organizations 509(a)(3) -- Part II: Standards for Private Foundations -- Chapter 12: Private Foundations-General Concepts -- 12.2 Special Rules Pertaining to Private Foundations -- 12.4 Termination of Private Foundation Status -- Chapter 13: Excise Tax Based on Investment Income: IRC 4940 -- * 13.2 Capital Gains -- Chapter 14: Self-Dealing: IRC 4941 -- 14.1 Definition of Self-Dealing -- * 14.2 Sale, Exchange, or Lease of Property -- 14.3 Loans