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Exempt Organization Tax Review

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IRS Chief Counsel Advice — Summaries

Section 61 — Gross Income Defined

Section 170 — Charitable Deduction

Section 501 — Tax-Exempt Organizations

Section 501(c)(3) — Charities

Section 501(c)(4) — Social Welfare Organizations

Section 501(c)(7) — Clubs

Section 3401 — Definitions

Section 4945 — Taxes on Taxable Expenditures

Focus on the IRS — Summaries

Miscellaneous

Section 170 — Charitable Deduction

Section 501 — Tax-Exempt Organizations

Section 4960 — Tax on Excess Tax-Exempt Organization Executive Compensation

Court Opinions — Summaries

Section 170 — Charitable Deduction

Section 6104 — Disclosure of Exempt Organization Information

Current Litigation Status Report

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