Cover ; Title Page ; Copyright ; Contents ; Preface; Part I: Qualifications of Tax-Exempt Organizations; Chapter 2: Qualifying Under IRC 501(c)(3); * 2.2 Operational Test ; *Chapter 3: Churches; 3.2 Churches ; Chapter 4: Charitable Organizations; 4.2 Promotion of Social Welfare ; * 4.3 Lessening Burdens of Government ; 4.6 Promotion of Health
Chapter 5: Educational, Scientific, and Literary Purposes, and Prevention of Cruelty to Children and Animals 5.1 Educational Purposes ; 5.4 Testing for Public Safety ; Chapter 6: Civic Leagues and Local Associations of Employees: 501(c)(4); 6.1 Comparison of (c)(3) and (c)(4) Organizations ; * 6.2 Qualifying and Nonqualifying Civic Organizations
* 6.4 Neighborhood and Homeowner's Associations 6.5 Disclosures of Nondeductibility ; Chapter 8: Business Leagues: 501(c)(6); 8.2 Meaning of "Common Business Interest" ; 8.3 Line of Business ; * 8.4 Rendering Services for Members ; Chapter 9: Social Clubs: 501(c)(7)
* 9.1 Organizational Requirements and Characteristics 9.4 Revenue Tests ; Chapter 10: Instrumentalities of Government and Title-Holding Organizations; 10.2 Governmental Units ; * 10.3 Qualifying for 501(c)(3) Status ; Chapter 11: Public Charities; 11.1 Distinction between Public and Private Charities
11.6 Supporting Organizations 509(a)(3) Part II: Standards for Private Foundations; Chapter 12: Private Foundations-General Concepts; 12.2 Special Rules Pertaining to Private Foundations ; 12.4 Termination of Private Foundation Status ; Chapter 13: Excise Tax Based on Investment Income: IRC 4940; * 13.2 Capital Gains ; Chapter 14: Self-Dealing: IRC 4941
