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exempt organizations

From the Editor

IRS Chief Counsel Advice — Summaries

Section 170 — Charitable Deduction

Section 408 — Individual Retirement Accounts

Section 457 — Deferred Compensation Plans of State and Local Governments and Tax-Exempt Organizations

Section 501(c)(3) — Charities

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

Section 501(c)(6) — Business Leagues

Section 501(c)(9) — Voluntary Employees' Beneficiary Associations

Section 4942 — Taxes on Failure to Distribute Income

Section 4945 — Taxes on Taxable Expenditures

Focus on the IRS — Summaries

Miscellaneous

Section 170 — Charitable Deduction

Section 414 — Definitions and Special Rules

Section 501 — Tax-Exempt Organizations

Section 6033 — Returns By Exempt Organizations

Current Litigation Status Report

State Tax Documents — Summaries

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