and 509(a)(1).385 385 Rev. Rul. 74-224, 1974-1 C.B. 61. Also Chapman v. Commissioner, 48 T.C. 358 (1967).
386 386 Id. In general, see Tax-Exempt Organizations § 10.4 and § 12.3(a).
387 387 IRC §§ 170(b)(1)(A)(ii) and 509(a)(1).
388 388 Reg. § 1.6033-2(g)(5).
389 389 E.g., Parshall Christian Order v. Commissioner, 45 T.C.M. (CCH) 488 (1983).
390 390 E.g., Tennessee Baptist Children's Homes, Inc. v. United States, 604 F. Supp. 210 (M.D. Tenn. 1984). In general, Tax-Exempt Organizations § 10.5.
391 391 IRC §§ 170(b)(1)(A)(ii) and 509(a)(1).
392 392 Reg. § 1.170A-9(b). Also Rev. Rul. 78-309, 1978-2 C.B. 123.
393 393 See text accompanied by infra notes 414 and 415.
394 394 Reg. § 1.170A-9(b).
395 395 Educational institutions are discussed in greater detail in Tax-Exempt Organizations § 12.3(a); educational organizations in general are discussed at id. ch. 8.
396 396 IRC §§ 170(b)(1)(A)(iii) and 509(a)(1).
397 397 IRC § 170(b)(1)(A)(iii).
398 398 Rev. Rul. 69-545, 1969-2 C.B. 117.
399 399 Reg. § 1.170A-9(c)(1).
400 400 Rev. Rul. 74-572, 1974-2 C.B. 82.
401 401 IRC § 213.
402 402 Reg. § 1.170A-9(c)(1). The rules concerning the tax qualification of hospitals are discussed in Tax-Exempt Organizations § 7.6(a), (b).
403 403 Organizations that generally promote health are discussed in Tax-Exempt Organizations § 7.6.
404 404 IRC §§ 170(b)(1)(A)(iii) and 509(a)(1).
405 405 IRC § 170(b)(1)(A)(iii).
406 406 Reg. § 1.170A-9(c)(2)(vii).
407 407 Reg. § 1.170A-9(c)(2)(iii).
408 408 The rules concerning medical research organizations are discussed in Tax-Exempt Organizations § 7.6(c).
409 409 See § 5.6.
410 410 IRC §§ 170(b)(1)(A)(ix) and 509(a)(1). It is intended that this provision be interpreted in like manner to and consistent with the rules applicable to medical research organizations (see text accompanied by supra notes 397–408).
411 411 IRC §§ 170(b)(1)(A)(iv) and 509(a)(1).
412 412 See § 2.4(a), text accompanied by supra notes 370–373.
413 413 The rules concerning these supporting foundations are discussed in Tax-Exempt Organizations § 12.3(g)(v).
414 414 IRC §§ 170(b)(1)(A)(v) and 509(a)(1); Reg. § 1.170A-9(d).
415 415 IRC § 170(c)(1). The rules concerning governmental units are discussed in Tax-Exempt Organizations §§ 7.14, 12.3(a), and 19.19.
416 416 See § 2.4(a), text accompanied by supra notes 414 and 415.
417 417 IRC §§ 170(b)(1)(A)(vi) and 509(a)(1).
418 418 Reg. § 1.170A-9(e)(2).
419 419 IRC § 509(e).
420 420 IRC § 509(d); Reg. § 1.170A-9(e)(7)(i).
421 421 Reg. § 1.170A-9(e)(6)(i).
422 422 IRC § 4946(a)(1).
423 423 Reg. § 1.170A-9(e)(6)(i).
424 424 See § 2.4(a), text accompanied by supra notes 378–415.
425 425 Rev. Rul. 76-416, 1976-2 C.B. 57.
426 426 See § 2.4(a), text accompanied by supra notes 378–383.
427 427 Rev. Rul. 78-95, 1978-1 C.B. 71.
428 428 Reg. § 1.170A-9(e)(6)(v).
