The Law of Tax-Exempt Organizations, 2021 Cumulative Supplement. Bruce R. Hopkins

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The Law of Tax-Exempt Organizations, 2021 Cumulative Supplement - Bruce R. Hopkins


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of the Treasury and the IRS, as part of the 2019–2020 Priority Guidance Plan (Oct. 8, 2019), announced that regulations were to be developed in connection with the Independent Office of Appeals.

        § 3.2 Recognition of Tax Exemption

        § 3.3 Recognition of Public Charity, Private Foundation Status

      (a) General Rules

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        § 4.1 Forms of Tax‐Exempt Organizations (a) General Rules

        § 4.7 Commensurate Test

        § 4.9 Commerciality Doctrine (e) Other Applications of Doctrine (f) Elements of Commerciality (g) IRS Ruling Policy (h) Contemporary Perspective on Doctrine

      (a) General Rules

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      Lloyd v. Comm'r, T.C. Memo. 2020‐92 (2020);.

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      An example, however, of a nonentity qualifying as a tax‐exempt organization (a custodial individual retirement account) is in Lakeview Devel. Corp. v. UBS Financial Servs., Inc., 614 B.R. 603 (Bank. Ct. for D. Col. 2020)).

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      Shortly thereafter, the IRS recognized tax exemption for an organization that carried “on no operations other than to receive contributions and incidental investment income and to make distributions of income to such exempt organizations [charitable entities] at periodic intervals.” Rev. Rul. 67‐149, 1967‐1 C.B. 133.

      (e) Other Applications of Doctrine

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      336.1

      Charitable organizations generally derive about 73 percent of their revenue from fee‐for‐service activities, while charitable contributions constitute approximately 13 percent of total revenue (e.g., § 2.1, text accompanied by note 66.2).

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      340.1

      The IRS attempted to retroactively revoke the tax‐exempt status of a charitable organization affiliated with a for‐profit company with more than 2,000 bakery‐café locations in the United States, principally on the ground that it provided food and drink to the public in affluent areas (Priv. Ltr. Rul. 201911010). This case was filed in the U.S. Tax Court on March 15, 2019 (Panera Bread Found., Inc. v. Comm'r, Docket No. 5198‐19X). The organization operated Panera Cares Cafes in five of these locations, providing food and drink to the poor and distressed, job training to high‐risk individuals and those with developmental disabilities, and information to the public regarding food insecurity. The cafes ceased operations, leading the court to, on March 24, 2020, issue a stipulated opinion enabling the organization to retain its exempt status.

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