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Exempt Organization Tax Review

From the Editor

IRS Chief Counsel Advice — Summaries

Section 501(c)(3) — Charities

Section 501(c)(7) — Clubs

Section 501(c)(8) — Fraternal Organizations

Section 512 — Unrelated Business Taxable Income

Section 664 — Charitable Remainder Trusts

Section 4942 — Taxes on Failure to Distribute Income

Section 4945 — Taxes on Taxable Expenditures

Current Litigation Status Report

EO Tax Law Worldwide — Summaries

European Union


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