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exempt organizations

From the Editor

Focus on Congress — Summaries

Section 25A — American Opportunity and Lifetime Learning Credits

Section 170 — Charitable Deduction

Section 501 — Tax-Exempt Organizations

Section 529 — Qualified Tuition Plans

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

Current Litigation Status Report

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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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