Bibframe Work
A brief overview of tax exempt organizations
The exempt purpose requirement : public policy and illegality doctrines
The exempt purpose requirement : religious
The exempt purpose requirement : educational
The exempt purpose requirement : scientific
The exempt purpose requirement : charitable
Exclusivity and the commerciality doctrine
The organizational requirement : procedural rules
Private inurement prohibition
Private benefit restriction
Lobbying restriction
Political activity prohibition
Private foundation status
Private foundation excise taxes
Alternatives to private foundation status
Social welfare organizations
Labor, agricultural and horticultural organizations
Business leagues
Social clubs
States and state related organizations
The unrelated business income tax : in general
Unrelated business income tax : modifications and deductions
Unrelated business income tax : controlled entities
Unrelated debt financed income
Special ubit rules for membership organizations
Deductible charitable contributions
Foreign charities and cross border giving
Status: changed
Date: 2019-02-14T12:30:42
Description Modifier: United States, Library of Congress
Generation Process: https://github.com/lcnetdev/marc2bibframe2/releases/tag/v2.7.0
Status: changed
Date: 2024-08-02T13:40:05.723833-04:00
Encoding Level: full
Description Level: http://id.loc.gov/ontologies/bibframe-2-3-0/
Description Conventions: ISBD: International standard bibliographic descriptionResource description and access
Identified By: bf:Local, 18134676
Description Language: English
Description Authentication: pcc