The Law of Tax-Exempt Healthcare Organizations. Bruce R. Hopkins

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Название The Law of Tax-Exempt Healthcare Organizations
Автор произведения Bruce R. Hopkins
Жанр Экономика
Серия
Издательство Экономика
Год выпуска 0
isbn 9781119763338



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application of the private benefit doctrine, because it operated a home for special‐needs children, where the couple operating the entity (in their home) adopted all the children (Priv. Ltr. Rul. 201907014).

      7 197.7 Priv. Ltr. Rul. 201039046.

      8 197.8 Priv. Ltr. Rul. 201121021.

      9 197.9 Priv. Ltr. Rul. 201523022.

      10 219.1 Priv. Ltr. Rul. 201452018.

      11 219.2 Priv. Ltr. Rul. 201510059.

      12 219.3 Priv. Ltr. Rul. 201511024. See § 18.1, text accompanied by note 51.5.

      13 222.1 Priv. Ltr. Rul. 201641027.

      14 222.2 See § 3.3.

      15 225.1 Priv. Ltr. Rul. 201442066.

      16 225.2 Priv. Ltr. Rul. 201440023.

      17 360.1 See the text accompanied by supra notes 298–307.

      18 360.2 Tech. Adv. Mem. 201503019.

      19 360.3 Priv. Ltr. Rul. 201906012.

      20 360.4 Priv. Ltr. Rul. 201336020.

        § 5.1 Public Institutions

        § 5.6 Recognition of Change in Public Charity Status

       p. 139, first complete paragraph, fifth line. Insert following footnote number:

       p. 139. Insert following first complete paragraph, before heading:

       p. 172, first complete paragraph, first line. Delete or ruling.

       p. 174, note 241. Delete 2013‐10, 2013‐2 I.R.B. 267 and insert:

      2019‐5, 2019‐1 I.R.B. 230 § 7.04(1).

       p. 174, note 242. Delete 2013‐4, 2013‐1 I.R.B. 126 and insert:

      Id. § 4.02(1), (2).

      1 17.1 IRC §§ 170(b)(1)(A)(ix), 509(a)(1).

      2 18.1 See §§ 5.1(a), (b).

      3 18.2 Reg. § 1.170A‐9(b).

      4 18.3 Id. For example, the IRS denied status as an educational entity in the case of an organization the primary function of which was not the presentation of formal instruction but was operation of a museum (Rev. Rul. 76‐167, 1976‐1 C.B. 329).

      5 18.4 Mayo Clinic v. United States, 412 F. Supp. 3d 1038, 1047 (D. Minn. 2019).

      6 18.5