CHAPTER THIRTEEN: Social Welfare Organizations
§ 13.1 CONCEPT OF SOCIAL WELFARE
§ 13.3 CONDUCT OF BUSINESS
Notes
CHAPTER FOURTEEN: Business Leagues and Similar Organizations
§ 14.1 CONCEPT OF BUSINESS LEAGUE
§ 14.2 DISQUALIFYING ACTIVITIES
Notes
CHAPTER FIFTEEN: Social Clubs
§ 15.1 SOCIAL CLUBS IN GENERAL
§ 15.4 EXCEPTIONS TO LIMITATIONS
§ 15.5 TAXATION OF SOCIAL CLUBS
Notes
CHAPTER SIXTEEN: Labor, Agricultural, and Horticultural Organizations
§ 16.2 AGRICULTURAL ORGANIZATIONS
Note
CHAPTER SEVENTEEN: Political Organizations
§ 17.4 PUBLIC POLICY ADVOCACY ACTIVITIES
CHAPTER EIGHTEEN: Employee Benefit Funds
§ 18.3 VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATIONS
CHAPTER NINETEEN: Other Categories of Tax‐Exempt Organizations
§ 19.12 FARMERS' COOPERATIVES
§ 19.18 QUALIFIED HEALTH INSURANCE ISSUERS
§ 19.20 ABLE PROGRAMS
§ 19.22 GOVERNMENTAL AND QUASI‐GOVERNMENTAL ENTITIES
Notes
12 PART FIVE: Principal Exempt Organization Laws CHAPTER TWENTY: Private Inurement and Private Benefit Doctrines § 20.4 COMPENSATION ISSUES § 20.5 EXECUTIVE COMPENSATION TAX § 20.6 OTHER FORMS OF PRIVATE INUREMENT § 20.12 PRIVATE INUREMENT AND OTHER CATEGORIES OF EXEMPT ORGANIZATIONS § 20.13 PRIVATE BENEFIT DOCTRINE Notes CHAPTER TWENTY‐ONE: Intermediate Sanctions § 21.4 TRANSACTIONS INVOLVED § 21.16 INTERRELATIONSHIP WITH PRIVATE INUREMENT DOCTRINE Note CHAPTER TWENTY‐TWO: Legislative Activities by Tax‐Exempt Organizations § 22.3 LOBBYING BY CHARITABLE ORGANIZATIONS CHAPTER TWENTY‐THREE: Political Campaign Activities by Tax‐Exempt Organizations § 23.2 PROHIBITION ON CHARITABLE ORGANIZATIONS § 23.3 POLITICAL CAMPAIGN EXPENDITURES AND TAX SANCTIONS § 23.6 POLITICAL ACTIVITIES OF SOCIAL WELFARE ORGANIZATIONS Notes CHAPTER TWENTY‐FOUR: Unrelated Business: Basic Rules § 24.2 DEFINITION OF TRADE OR BUSINESS § 24.3 DEFINITION OF REGULARLY CARRIED ON § 24.4A DEEMED UNRELATED BUSINESS INCOME § 24.5 CONTEMPORARY APPLICATIONS OF UNRELATED BUSINESS RULES § 24.9 UNRELATED DEBT‐FINANCED INCOME Notes CHAPTER TWENTY‐FIVE: Unrelated Business: Modifications, Exceptions, Special Rules, and Taxation § 25.1 MODIFICATIONS § 25.2 EXCEPTIONS § 25.3 SPECIAL RULES § 25.4 FRINGE BENEFIT RULES § 25.5 “BUCKETING” RULE § 25.7 DEDUCTION RULES Notes
13 PART SIX: Acquisition and Maintenance of Tax Exemption CHAPTER TWENTY‐SIX: Exemption Recognition and Notice Processes § 26.1 RECOGNITION APPLICATION PROCEDURE § 26.3 NONPRIVATE FOUNDATION STATUS § 26.4 REQUIREMENTS FOR SOCIAL WELFARE ORGANIZATIONS § 26.10 RULES FOR OTHER CATEGORIES OF ORGANIZATIONS § 26.10A DETERMINATION LETTER REQUESTS ON FORM 8940 § 26.10B WITHDRAWAL OF REQUEST FOR DETERMINATION LETTER § 26.11 GROUP EXEMPTION RULES § 26.12 SUSPENSION OF TAX EXEMPTION § 26.13
