href="#ulink_23f29bb9-eaae-5e34-baec-0120d84977f2">248 Priv. Ltr. Rul. 200243050.249 249 See § 2.1(a).
250 250 As to the latter, some charitable organizations have policies, perhaps reflected in bylaws, requiring individuals to contribute, often annually, as a condition of serving on the governing board. In some instances, a specific amount is mandated.
251 251 See § 2.1(a).
252 252 Taynton v. United States, 60-1 U.S.T.C. ¶ 9,458 (D. Va. 1960).
253 253 Alman v. Commissioner, 39 T.C.M. (CCH) 527 (1979).
254 254 E.g., Sedam v. United States, 518 F.2d 242 (7th Cir. 1975).
255 255 E.g., Priv. Ltr. Rul. 200534022. Indeed, because the organization characterized the sellers' payments in connection with this program as “voluntary contributions,” the IRS held that the organization was “encouraging the avoidance of federal income tax,” which was seen as a nonexempt activity that was one of the bases precluding the organization from acquiring recognition of tax exemption.
256 256 Priv. Ltr. Rul. 201437004.
257 257 Costello v. Commissioner, 109 T.C.M. (CCH) 1441, 1448 (2015).
258 258 Scheidelman v. Commissioner, 100 T.C.M. (CCH) 24 (2010).
259 259 Scheidelman v. Commissioner, 2012-1 U.S.T.C. ¶ 50,402 (2d Cir. 2012).
260 260 Id. at 84,333.
261 261 Id. at 84,334.
262 262 United States v. American Bar Endowment, 477 U.S. 105 (1986).
263 263 Priv. Ltr. Rul. 8725058.
264 264 Priv. Ltr. Rul. 200228001.
265 265 Dowell v. United States, 553 F.2d 1233 (10th Cir. 1977).
266 266 Commissioner v. Duberstein, 363 U.S. 278, 285 (1960).
267 267 DeJong v. Commissioner, 309 F.2d 373 (9th Cir. 1962).
268 268 See § 2.6.
269 269 Harbor Lofts Associates v. Commissioner, 151 T.C. 17 (2018).
270 270 See § 7.6(d).
271 271 Harbor Lofts Associates v. Commissioner, 151 T.C. 17, 25 (2018).
272 272 Id.
273 273 Id. Likewise, Presley v. Commissioner, 116 T.C.M. (CCH) 387 (2018), aff'd, 790 Fed. Appx. 914 (10th Cir. 2019).
274 274 Kalapodis v. Commissioner, 108 T.C.M. (CCH) 392 (2014).
275 275 A C corporation is also known as a regular corporation; this tax term is derived from the portion of the Internal Revenue Code creating the concept. IRC subch. C, consisting of IRC §§ 301–385. Discussion of C corporations as donors is in § 4.16.
276 276 An S corporation is also known as a small business corporation; this term is derived from the portion of the Internal Revenue Code creating the concept. IRC subch. S, consisting of IRC §§ 1361–1379. A Subchapter S corporation is a pass-through entity, which means it is not subject to federal income taxation (the taxation is of the shareholders). Discussion of S corporations as donors is in § 4.17.
277 277 A partnership also is a pass-through entity (see supra note 276) (the taxation is of the partners). The federal tax treatment of partnerships is the subject of IRC subch. K consisting of IRC §§ 701–777. Discussion of partnerships as donors is in § 4.18.
278 278 A limited liability company also is a pass-through entity (see supra note 276), with the incidence of taxation on the members, in that limited liability companies are generally taxed the same as partnerships. An illustration of a limited liability company as a donor is in § 10.3(f), note 228.
279 279 A discussion of trusts as donors is in § 7.21.
280 280 See § 6.3(c).
281 281 See, e.g., §§ 4.17, 4.18.
282 282 E.g., Skripak v. Commissioner, 84 T.C. 285 (1985); Weitz v. Commissioner, 56 T.C.M. (CCH) 1422 (1989).
283 283 Zavadil v. Commissioner, 106 T.C.M. (CCH) 346 (2013), aff'd to second issue, 793 F.3d 866 (8th Cir. 2015).
284 284 See § 2.1(a).
285 285 See Tax-Exempt Organizations, particularly pt. 3. In deciding whether an organization is a qualified charitable donee, the U.S. Tax Court will take judicial notice of this list. Van Dusen v. Commissioner, 136 T.C. 515 (2011); Viralam v. Commissioner, 136 T.C. 151 (2011); Jennings v. Commissioner, 80 T.C.M. (CCH) 783 (2000), aff'd, 19 Fed. Appx. 351 (6th Cir. 2001).
286 286 IRC §
