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 inception as a considerable portion of the Tax Reform Act of 1969. This book … came about in reflection of this expanding and expansive aspect of the law pertaining to these unique forms of tax …

can help explain their development. The legal qualification of news organizations as charities and the conferral of tax … process of obtaining tax-exempt status.This report contributes to the evolving debate on not-for-profit news start-ups by … examining legal systems that determine whether charitable and tax exempt status and a variety of benefits associated with them …