target="_blank" rel="nofollow" href="#ulink_4b19f9aa-5375-56bc-aadc-2efeabca32ad">515 IRC § 511(a)(2)(B).516 516 See Tax Exempt Organizations § 4.4.
517 517 E.g., Reg. § 1.501(c)(3)-1(e)(1).
518 518 E.g., Reg. § 1.501(c)(3)-1(c)(1).
519 519 See Tax-Exempt Organizations § 4.5.
520 520 Id. § 4.3.
521 521 IRC § 513(c).
522 522 IRC § 162.
523 523 Reg. § 1.513-1(b).
524 524 See §§ 2.5(f), (g).
525 525 IRC § 513(c).
526 526 Id.
527 527 IRC § 512(a)(1).
528 528 Reg. § 1.513-1(c).
529 529 Reg. § 1.513-1(c)(1).
530 530 Id.
531 531 Reg. § 1.513-1(c)(2)(i).
532 532 Id.
533 533 Id.
534 534 Reg. § 1.513-1(c).
535 535 IRC § 513(a).
536 536 Reg. § 1.513-1(a).
537 537 Reg. § 1.513-1(d)(2).
538 538 Reg. § 1.513-1(d).
539 539 Reg. § 1.513-1(d)(2).
540 540 Id.
541 541 Reg. § 1.513-1(d)(3).
542 542 Id.
543 543 IRC § 512(a)(1).
544 544 See § 2.5(g).
545 545 IRC § 511.
546 546 IRC § 513(a)(1).
547 547 IRC § 513(a)(2).
548 548 That is, organizations that are described in IRC § 501(c)(3).
549 549 That is, institutions that are described in IRC § 511(a)(2)(B).
550 550 IRC § 513(a)(3).
551 551 IRC § 513(d).
552 552 IRC § 513(d)(2)(A).
553 553 That is, organizations described in IRC §§ 501(c)(3), (4), or (5), respectively. Social welfare organizations are the subject of Tax-Exempt Organizations ch. 13, and labor and agricultural organizations are the subject of id. ch. 16.
554 554 IRC § 513(d).
555 555 IRC § 513(d)(3)(A).
556 556 That is, organizations described in IRC §§ 501(c)(3), (4), (5), or (6), respectively. Business leagues are the subject of Tax-Exempt Organizations ch. 14.
557 557 IRC § 513(e).
558 558 IRC § 513(f).
559 559 See § 2.3(b).
560 560 IRC § 513(h)(1)(A). The IRS is of the view that this exception is unavailable when the solicitation is in competition with for-profit vendors or is illegal (Tech. Adv. Mem. 9652004). Of course, the exception is not available when the monetary limitation is exceeded (e.g., State Police Association of Massachusetts v. Commissioner, 72 T.C.M. (CCH) 582 (1996)).
561 561 IRC § 513(h)(1)(B). When this exception is not available, such as when one of the parties is not a charitable organization, the resulting revenue is taxable unless it can be sheltered by means of another exception, such as by characterizing it as a royalty. See text accompanied by infra note 563. In this setting, even the exchange of mailing lists can give rise to taxable
