U.S. 486 (1960); NAACP v. Alabama, 347 U.S. 449 (1958).87 87 Roberts v. United States Jaycees, 468 U.S. 609 (1984).
88 88 Id. at 622–629.
89 89 Id. at 625. In general, see Tax-Exempt Organizations § 1.7; Hopkins, Tax-Exempt Organizations and Constitutional Law: Nonprofit Law as Shaped by the U.S. Supreme Court (Hoboken, NJ: John Wiley & Sons, 2012) § 1.9.
90 90 “The rapid growth of the nonprofit sector in the last half century has led to greatly increased attention from the media, scholars, the government, and the public.” O'Neill, Nonprofit Nation: A New Look at the Third America 34 (San Francisco: Jossey-Bass, 2002) (Nonprofit Nation).
91 91 Report of the Commission on Private Philanthropy and Public Needs: Giving in America—Toward a Stronger Voluntary Sector (1975).
92 92 See text accompanied by infra note 126.
93 93 The most recent version of this almanac is Wing, Pollak, & Blackwood, The Nonprofit Almanac 2008 (Washington, DC: The Urban Institute Press) (Nonprofit Almanac).
94 94 Nonprofit Nation.
95 95 These annual publications of this organization are titled Giving USA.
96 96 The IRS publishes various editions of the Statistics of Income Bulletins.
97 97 E.g., Yearbook of American and Canadian Churches (National Council of the Churches of Christ in the United States of America, various editions); Foundation Giving: Yearbook of Facts and Figures on Private, Corporate and Community Foundations (The Foundation Center, various editions); Foundation Management Report (Council on Foundations, various editions). The American Hospital Association publishes statistics concerning hospitals; the National Center for Education Statistics publishes data on independent colleges and universities; and the American Society of Association Executives publishes information concerning the nation's trade, business, and professional associations. There are several other analyses of this nature.
98 98 Indeed, there is little uniformity as to this term. See text accompanied by supra note 7.
99 99 That is, organizations that are tax-exempt pursuant to IRC § 501(a) because they are described in IRC § 501(c)(3) (see Tax-Exempt Organizations pt. 3).
100 100 That is, organizations that are tax-exempt pursuant to IRC § 501(a) because they are described in IRC § 501(c)(4) (see Tax-Exempt Organizations ch. 13). This definition of the independent sector is in the 2002 edition of the Nonprofit Almanac at 7–8. Today, the Nonprofit Almanac does not attempt a definition of the sector but instead surveys the “nonprofit landscape” (Nonprofit Almanac at 3–5).
101 101 Nonprofit Almanac (2002) at 3.
102 102 Nonprofit Nation at 8.
103 103 Id. at 1.
104 104 That is, organizations that are tax-exempt pursuant to IRC § 501(c).
105 105 Tax-Exempt Organizations ch. 13.
109 109 Id. § 19.4(a).
110 110 Id. § 19.11(a).
111 111 Id. § 19.6.
112 112 IRS 2019 Data Book (issued on June 29, 2020).
113 113 Nonprofit Nation at 8. The point was articulated more forcefully in the fifth edition (1996) of the Nonprofit Almanac, where it was stated that “[c]ounting the number of institutions in the independent sector is a challenge” (Nonprofit Almanac at 25). Even with a complete and accurate tally, difficulties continue: “Trying to understand the various exempt organizations provisions of the Internal Revenue Code is as difficult as capturing a drop of mercury under your thumb” (Weingarten v. Commissioner, 86 T.C. 669, 675 (1986), rev'd (on other grounds), 825 F.2d 1027 (6th Cir. 1987).
114 114 Nonprofit Almanac at 139. The term church includes analogous religious congregations, such as temples and mosques. See Tax-Exempt Organizations § 10.3.
115 115 See Tax-Exempt Organizations § 28.2(b)(i).
116 116 See Tax-Exempt Organizations § 26.11.
117 117 These are organizations that normally do not generate more than $5,000 in revenue. See Tax-Exempt Organizations § 28.2(b)(ii).
118 118 See Tax-Exempt Organizations § 28.3.
119 119 Nonprofit Nation at 9.
120 120 Id. at 10.
121 121
