Exempt Organizations
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Exempt Organizations |
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- Access to tax information. 91:164.
- Advertising income. 98:79.
- Affinity card income. 98:10.
- American Campaign Academy case. 91:336.
- Amateur sports competition. 95:407.
- AMT. 90:755.
- Associated memberships. 95:32, 317.
- Audit guidelines
- colleges and universities. 93:226.
- hospitals. 93:227.
- Charitable contributions
- and UBIT. 92:581; 97:132, 347.
- of inventory. 96:203.
- Charitable foundation as IRA beneficiary. 95:92.
- Charitable gift annuities. 96:7.
- Charitable housing tax exemption. 95:380.
- Church-affiliated organizations
- filing requirements. 96:120.
- Church plan requirements. 96:338.
- Contribution of nonqualified stock options to. 98:218.
- Controlled group
- with nonexempt companies. 93:24.
- Controlled subsidiary. 94:79.
- Conversion of C corp. 97:211.
- Cooperative housing corporations
- and Sec. 277. 96:406.
- Coordinated examination programs. 95:217.
- Corporate sponsorship
- proposed regulations. 93:358.
- public events. 92:193.
- CRUT UBI. 97:132, 347.
- Currency swaps. 92:244.
- Debt-financed building
- sale of. 95:85.
- Disabled access credit. 92:797.
- Donation of old bread, value of. 96:120.
- Dutch pension fund. 97:351.
- Elder-care facility joint venture. 96:17.
- Exempt bond "private use" rules. 93:360.
- Filing plan letters and applications. 96:592.
- Forms processing. 96:460.
- For-profit corporation, conversion. 99:748.
- Fundraisers as insiders. 99:622.
- Gains and losses. 91:572.
- Governmental units
- exemption from reporting requirements. 95:152.
- Group insurance programs. 96:72.
- Hospital's joint venture. 92:133, 415; 98:595; 99:474.
- Hospitals'
- group purchasing partnership. 98:11.
- treatment of uninsured patients. 90:639.
- Interest on borrowed funds. 95:84.
- Intermediate sanctions. 98:656; 99:154.
- Inurement. 99:298.
- Investments in real estate partnerships. 93:349.
- IRS audit guidelines for hospitals. 92:513.
- IRS examinations. 90:241.
- Lobbying rules
- determining amount disallowed. 94:219.
- expense disallowance. 94:297.
- in-house lobbying expenses. 94:413
- IRS guidance. 95:572.
- public charities. 94:36.
- trade associations. 93:783; 95:544.
- Loss of exemption
- basis of property. 93:170.
- Low-income housing safe harbor. 96:396.
- Luxury taxes. 93:29.
- Mailing lists. 90:567.
- Management services. 93:105.
- Membership dues. 94:608, 645.
- Michigan Education Trust. 92:772.
- Museum sales activities. 96:204.
- NCAA tournament. 91:223.
- Noninterest-bearing loans as investment property. 95:602.
- Nonmember activities. 90:577.
- Nonqualified stock options. 92:591.
- Off-shore captive insurance companies. 91:440.
- Off-shore investments. 94:212.
- Parking revenues. 91:26.
- Passive income from subsidiaries. 96:205.
- Passthrough investments. 97:273.
- Physician recruitment guidelines. 95:219, 537; 97:546.
- Pledges
- accrual method requirement. 95:281.
- Political expenditures. 92:798; 99:106.
- Pooled income funds in community trusts. 96:644.
- Post-SBJPA Sec. 401(k) plan eligibility. 97:12.
- Prohibited transactions. 96:203; 99:298.
- Providing commercial-type insurance. 95:30.
- Private foundations
- investment income. 90:561.
- nonoperating. 92:457.
- split-interest trusts
- distributions from. 94:251.
- stock contributions. 94:223.
- vs. public charities. 92:817.
- Public disclosure
- Form 990. 98:80.
- regs. 97:680; 99:549.
- TBOR2 rules. 99:476.
- Qualified employee plan
- nondeductible contributions. 93:369.
- Reasonable compensation. 99:300.
- Recent developments. 92:29.
- Rental of real estate. 91:161.
- Resale of private club memberships. 94:552.
- Royalties. 93:357.
- RRA '93 effects. 93:771.
- Sanctions for self-dealing. 94:212.
- School bookstores. 96:528.
- Sec. 457 deferred compensation plans. 93:490, 569.
- SMLLCs to hold real estate. 99:553.
- Social clubs. 91:588.
- Southeast flood victim relief. 94:645.
- Sponsor fees. 92:294.
- Tax-sheltered annuity plans. 95:668.
- Tip credit. 99:552.
- Transfers from taxable corporations. 99:221.
- Travel and tour activities. 98:593.
- UBIT
- college golf courses. 98:80.
- determining UBI. 96:72.
- interest expense. 97:625.
- payments from a controlled entity. 92:761.
- regulations. 92:624.
- significant UBIT. 97:77.
- unrelated business activities. 94:557.
- Undeveloped property sold. 93:201.
- UNICAP rules. 95:666.
