The Tax Law of Charitable Giving. Bruce R. Hopkins

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Название The Tax Law of Charitable Giving
Автор произведения Bruce R. Hopkins
Жанр Личностный рост
Серия
Издательство Личностный рост
Год выпуска 0
isbn 9781119756026



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       It does not participate in or intervene in (including the publishing or distributing of statements) any political campaign on behalf of (or in opposition to) any candidate for public office.311 The prohibition on efforts to engage in political campaign activities by charitable organizations is discussed extensively elsewhere.312

      There are, therefore, two dimensions to the term charitable in this context. One is the definition of the term charitable as one of seven categories of charitable donee status (as reflected in the preceding discussion). The other is a definition of the term charitable that embraces all categories of charitable donees.

      Nonetheless, the specific legal meanings of the term charitable are to be found in the narrower of the two definitions, which is an amalgam of court opinions, Department of Treasury regulations, and IRS rulings. Other bodies of law, although not as extensive, have evolved from use of the other terms, principally religious, educational, and scientific.

       Relief of poverty. This is the most basic and historically founded form of charitable activity. The tax regulations define the term charitable to include “[r]elief of the poor and distressed or of the underprivileged.”322 Assistance to the indigent is undoubtedly the most generally understood and accepted form of charitable endeavor.

       Advancement of religion. The scope of this category of charitable activity is imprecise, due to the recognition of religious activities as a separate basis for tax-exempt status.323 Organizations that are charitable because they advance religion generally are those that support or otherwise assist religious organizations.324

       Advancement of education. Likewise, the scope of this category of charitable activity is imprecise, due to the recognition of educational activities as a separate basis for tax-exempt status.325 Organizations that are charitable because they advance education generally are those that support or otherwise assist educational organizations.326

       Advancement of science. Similarly, the scope of this category of charitable activity is imprecise, due to the recognition of scientific activities as a separate basis for tax-exempt status.327 Organizations that are charitable because they advance science generally are those that support or otherwise assist scientific organizations.328

       Lessening of the burdens of government. An organization can be charitable if it lessens the burden of a government, where the governmental unit considers the burden to be lessened to be among the various burdens it has assumed. Organizations of this type either provide services directly in the context of government activity or provide support to a governmental agency or department.329

       Promotion of social welfare. An organization can be charitable if it promotes social welfare; this is one of the broadest categories of charitable organizations. This purpose includes activities such as lessening neighborhood tensions, eliminating prejudice and discrimination, defending human and civil rights secured by law, and combating community deterioration and juvenile delinquency.330

       Community beautification and maintenance. An organization can be charitable by reason of the fact that its purpose is community beautification and maintenance and the preservation of natural beauty.331

       Promotion of health. An organization can be charitable because it engages in activities that promote health.332 This purpose embraces the establishment and maintenance of hospitals, clinics, homes for the aged, and the like.

       Promotion of the arts. An organization may be charitable because it engages in one or more activities that promote the arts. This purpose includes the establishment and maintenance of theaters, the promotion of public appreciation of one of the arts, and the promotion and encouragement of the talent and ability of young artists.333