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exempt organizations

From the Editor

IRS Chief Counsel Advice — Summaries

Section 115 — Income of States and Municipalities

Section 170 — Charitable Deduction

Section 501(c)(3) — Charities

Section 501(c)(6) — Business Leagues

Section 501(c)(7) — Clubs

Section 509 — Private Foundation Defined

Section 4942 — Taxes on Failure to Distribute Income

Section 4945 — Taxes on Taxable Expenditures

Focus on Treasury — Summaries

Section 170 — Charitable Deduction

Current Litigation Status Report

State Tax Documents — Summaries

Arkansas

California

Colorado

Georgia

Indiana

Massachusetts

Mississippi

Nebraska

Ohio

Oregon

Pennsylvania

Virginia

EO Tax Law Worldwide — Summaries

Germany

Calendar

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Guidance from U.S. federal and state governments and major multinational organizations on tax policies responding to the COVID-19 pandemic.

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