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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target="_blank" rel="nofollow" href="#ulink_8bd48e82-6d68-5ca4-8934-3d5aa417a1fc">113.2 See § 4.9(g).

      5 113.3 See §§ 6.2(a), 6.3(i).

        § 14.1 Concept of Business League (a) General Principles (g) Certification Programs

        § 14.2 Disqualifying Activities (a) Line‐of‐Business Requirement (c) Performance of Particular Services (d) Private Inurement (d‐1) Private Benefit

      (a) General Principles

       p. 338, note 7. Insert following existing text:

      Occasionally, a tax‐exempt organization, such as a charitable entity, will have its operations evolve from activities originally established into those of an exempt business league (e.g., Priv. Ltr. Rul. 201907011).

       p. 349, second complete paragraph. Insert as last sentence:

       p. 349. Insert as third complete paragraph:

      (a) Line‐of‐Business Requirement

       p. 351, carryover paragraph, last line. Delete period and insert semi‐colon; insert following existing text:

       p. 351, note 133. Delete text and insert:

      E.g., Priv. Ltr. Rul. 201721020. This type of referral group cannot qualify as a tax‐exempt social welfare organization (see Chapter 13) (e.g., Priv. Ltr. Rul. 202009025).

       p. 356, carryover paragraph, line 17. Delete and.

       p. 356, carryover paragraph, last line. Delete period and insert following existing text:

       p. 357. Insert as second complete paragraph:

       p. 359. Insert following second complete paragraph, before heading:

       p. 359, note 216. Delete 200508016 and insert 200505024.