Cover -- Title Page -- Copyright Page -- Contents -- A Letter to the Reader -- About the Authors -- Preface -- About the Online Resources -- Book Citations -- Part 1 Introduction to the Law of Tax-Exempt Organizations -- Chapter 1 Definition of and Rationales for Tax-Exempt Organizations -- 1.1 Definition of Nonprofit Organization -- (a) Nonprofit Organization Defined -- 1.2 Definition of Tax-Exempt Organization -- 1.4 Political Philosophy Rationale -- Chapter 2 Overview of Nonprofit Sector and Tax-Exempt Organizations -- 2.1 Profile of Nonprofit Sector -- 2.2 Organization of IRS

(A) IRS in General -- (a-1) Prospective Restructuring of IRS -- (b) Tax Exempt and Government Entities Division -- Part 2 Fundamentals of the Law of Tax-Exempt Organizations -- Chapter 3 Tax Exemption: Source and Recognition -- 3.2 Recognition of Tax Exemption -- (a) General Rules -- 3.3 Recognition of Public Charity, Private Foundation Status -- 3.4 Alternatives to Tax-Exempt Status -- Chapter 4 Organizational, Operational, and Related Tests and Doctrines -- 4.1 Forms of Tax-Exempt Organizations -- (a) General Rules -- 4.3 Organizational Test

(E) Rules for Limited Liability Companies -- 4.4 Primary Purpose Test -- 4.5 Operational Test -- (a) Basic Rules -- (e) Aggregate Principle -- 4.6 Exclusively Standard -- 4.7 Commensurate Test -- 4.8 State Action Doctrine -- (d) Statutory Law -- 4.9 Commerciality Doctrine -- (e) Other Applications of Doctrine -- (f) Elements of Commerciality -- (g) IRS Ruling Policy -- (h) Contemporary Perspective on Doctrine -- Chapter 5 Nonprofit Governance -- 5.3 Board Duties and Responsibilities -- (a) Duty of Care -- (b) Duty of Loyalty -- (c) Duty of Obedience -- 5.7 IRS and Governance

(C) IRS Ruling Policy -- Part 3 Tax-Exempt Charitable Organizations -- Chapter 6 Concept of Charitable -- 6.2 Public Policy Doctrine -- (a) General Principles -- (b) Race-Based Discrimination -- 6.3 Collateral Concepts -- (a) Requirement of Charitable Class -- (i) Illegal Activities -- Chapter 7 Charitable Organizations -- 7.2 Relief of Distressed -- (b) Disaster Relief Programs -- 7.3 Credit Counseling -- (b) Statutory Criteria for Exemption -- 7.4 Provision of Housing -- 7.6 Promotion of Health -- (a) Hospital Law in General -- (b) Additional Statutory Requirements for Hospitals

(M) Accountable Care Organizations -- 7.7 Lessening Burdens of Government -- 7.8 Advancement of Education -- 7.10 Advancement of Religion -- 7.11 Promotion of Social Welfare -- 7.14 Fundraising Organizations -- (c) Other Exemption Issues -- 7.15 Instrumentalities of Government -- 7.16 Other Categories of Charity -- (a) Environmental Protection -- (e) Local Economic Development -- 7.17 Qualified Opportunity Zones -- Chapter 8 Educational Organizations -- 8.3 Educational Institutions -- (a) Schools, Colleges, and Universities -- 8.4 Instruction of Individuals