Cover -- Title Page -- Copyright -- Contents -- List of Exhibits -- Preface -- About the Author -- Acknowledgments -- Part I Qualifications of Tax-Exempt Organizations -- Chapter 1 Distinguishing Characteristics of Tax-Exempt Organizations -- 1.1 Differences between Exempt and Nonexempt...

Cover -- Title Page -- Copyright -- Contents -- Preface -- Part I Qualifications of Tax-Exempt Organizations -- Chapter 2 Qualifying Under IRC 501(c)(3) -- 2.1 Organizational Test -- * 2.2 Operational Test -- Chapter 4 Charitable Organizations -- * 4.1 Relief of the Poor -- 4.2 Promotion of...

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...

Private foundations, although constituting a relatively small portion of the charitable community, are burdened with extensive federal tax law requirements that belie their numbers, and substantially regulate and circumscribe their operations. This body of law has steadily grown since its...