目次

1 A Brief Overview Of Tax Exempt Organizations 2 The Exempt Purpose Requirement: Public Policy And Illegality Doctrines 3 The Exempt Purpose Requirement: Religious 4 The Exempt Purpose Requirement: Educational 5 The Exempt Purpose Requirement: Scientific 6 The Exempt Purpose Requirement: Charitable 7 Exclusivity And The Commerciality Doctrine 8 Organizational Requirement: Procedural Rules 9 Private Inurement Prohibition 10 Private Benefit Restriction 11 Lobbying Restriction 12 Political Activity Prohibition 13 Private Foundation Status 14 Private Foundation Excise Taxes 15 Alternatives To Private Foundation Status 16 Social Welfare Organizations 17 Labor, Agricultural And Horticultural Organizations 18 Business Leagues 19 Social Clubs 20 States And State-Related Organizations 21 The Unrelated Business Income Tax-In General 22 Unrelated Business Income Tax- Modifications And Deductions 23 Unrelated Business Income Tax-Controlled Entities 24 Unrelated Debt Financed Income 25 Special Ubit Rules For Membership Organizations 26 Deductible Charitable Contributions 27 Foreign Charities And Cross Border Giving TABLE OF CASES TABLE OF STATUTES TABLE OF AGENCY DECISIONS