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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      1 113 See §§ 7.8, text accompanied by notes 321.1–321.5; 20.13(a).

      2 113.1 Priv. Ltr. Rul. 201843016.

      3 113.2 Priv. Ltr. Rul. 201906010.

      4 133.1 Priv. Ltr. Rul. 202013016.

      5 133.2 Priv. Ltr. Rul. 202017028.

      6 191.1 Priv. Ltr. Rul. 201907007.

      7 191.2 Priv. Ltr. Rul. 201944014.

      8 191.3 Priv. Ltr. Rul. 202015022.

      9 191.4 Priv. Ltr. Rul. 202015025.

      10 191 Priv. Ltr. Rul. 202034010.

      11 199.1 E.g., Priv. Ltr. Rul. 201511024.

      12 199.2 Priv. Ltr. Rul. 201820020.

      13 199.3 Priv. Ltr. Rul. 201924019.

      14 199.4 Priv. Ltr. Rul. 201931010.

      15 217.1 See § 20.13(a).

      16 217.2 See § 20.3.

      17 217.3 See § 14.2(c)(i), (ii).

      18 217.4 Priv. Ltr. Rul. 201931013.

        § 15.1 Social Clubs in General (b) Club Functions

        § 15.4 Exceptions to Limitations

        § 15.5 Taxation of Social Clubs

      (b) Club Functions

       p. 365, carryover paragraph. Insert as last sentences:

       p. 366, note 31. Insert following existing text:

      A nonprofit organization that merely leases property to a tax‐exempt fraternity or sorority cannot qualify for exemption (e.g., Priv. Ltr. Rul. 201927023).

       p. 372, second complete paragraph. Insert as last sentence:

       p. 376, second complete paragraph, second and third sentences. Delete and insert:

      1 15.1 Priv. Ltr. Rul. 201845030.

      2 15.2 Priv. Ltr. Rul. 201848017.

      3 93.1 Priv. Ltr. Rul. 202019027.

      4 120.1 Losantiville Country Club v. Comm'r, 906 F.3d 468, 474 (6th Cir. 2018).

      5 120.2 Id.

      6 120.3 Id.

      7 120.4 Id.

      8 120.5 Id.

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