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Exempt Organization Tax Review

From the Editor

IRS Chief Counsel Advice — Summaries

Section 501(c)(3) — Charities

Section 4942 — Taxes on Failure to Distribute Income

Section 4945 — Taxes on Taxable Expenditures

Focus on the IRS — Summaries

Section 501 — Tax-Exempt Organizations

Section 512 — Unrelated Business Taxable Income

Section 7526 — Low-Income Taxpayer Clinics

Focus on Treasury — Summaries

Section 25A — American Opportunity and Lifetime Learning Credits

Section 4968 — Excise Tax Based on Investment Income of Private Colleges and Universities

Current Litigation Status Report

Calendar

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