NONPROFIT \
ORGANIZATIONS
LAW AND POLICY
(
By
Marilyn E. Phelan
Robert H. Bean Professor ofLaw,
Texas Tech University School ofLaw
Robert J. Desiderio
Dean and Professor ofLaw,
University ofNew Mexico School ofLaw
AMERICAN CASEBOOK SERIES®
THOMSON
---*--VVEST
:Mat # 40013666
F
Table of Contents
Page
PREFACE
---- -- ---- --- ------- ----- --- ------ --- _-_ --__ --- --v
TABLE OF CASES -- ----- ----- -------- --- ------- ----- --- ---- -- ------ -- ----- --- ---- --- --- -- - xxiii
Chapter 1. Overview of the Nonprofit Sector ------------------------I-.-~Nature-of-a-N0nflr0fit-Grganizati0n-=,,-=,~,~~~,"'-'-"----7-------'
Note ------------------" ------------------------------------------------------_----Questions ---------------------- ---'- ------------------------------------------.
Association for Preservation of Freedom of Choice v. Shapiro -Note -- ---- --- ---- ------ ---- ---- ---- ---- --- --- ---- --- -- ------ -- ----- --- ----- -- ----- Questions --- -- -- ----- -------- --__ ---- --- ---- --------- ---- --- ------ ------- --- ----Slee v.' Commissioner --"'",,,_,,,,"
,-----------------,-----,-,
Questions --- -- --- ------- ----- ---- ---- --- ---- -- ----- ------ --- ------ -'- --- -- -- _-- --Haring v. Blumenthal------------------------------------------------------Note -- -- ---- ------ ---- --- ----- --- __ -- --- ---- ---- ---- ----- --- -- --- ---- ---- ---- --- -- Questions --- --- ---- ----- --- ------ -- ----- ---- ---_-- --- ----- ------- ---- --- -- Big Mama Rag v. United States-----------------------------------------National Alliance v. United States ------------------------------------------- ---- --- --" -- -- -- --- --- -- ----, ------- --Questions ----- ----- ----- ---- --Nationalist Foundation v. Commissioner -----------------------_----Problem
-- -- --- ----- -- ---- ----- ----- ----- ----___
II. Organizational Structure of a Nonprofit Organization----------A. Trust ---- ---- ---- -- --- ---- --- ----- ------- --- -- --- ----- ---- ---- ---- --- ---- -- -Restatement, Trusts-"
---§ 348. Definition of Charitable Trust --------------------------§ 364. Indefinite Beneficiaries --------------------------------~---§ 380. Extent of Trustee's Powers ----------------------_-------B. Association ---- ----- --- --__ ---- ---- ---- --- -- --- ----- -- -- ---- ---- --- -------Uniform Unincorporated Nonprofit Association Act--------Section 4 --- --- ---- -- ---- ---- --- ----- -- ------ -- -- ---- --- ----- -- --- -Section 6 ---- ---- -- ----- ---- ---- --- ----- ---- --- _---- ---- ----- --- --- -- -Problem ---- -- -------- ---- -__ ---- ---- --- ---- ----- ---- ----- --- ---- ---- ---- --C. Nonprofit Corporation
-----1. Model Nonprofit Corporation Acts --------------------"---_-2. Status of a Nonprofit Corporation as a Charitable
Trust ---- ----- --- ---- ---- ---- ---- --- -- --- ---- --- --- --- ---- --- ------ -Uniform Supervision of Trustees fo!" Charitable Purposes Act~---------- ------~-- --- -.----- -- ----- ---- ---- --- ---- -- --- --California Government Code ----------------------------------§ 12580 ---- -------- ------- --- -- --- ----- ---- ---- ---- ------- ---§ 12581 -- -- --- ---- -- ---- ------- --- -- --- --------- ----- --- ------- -- -Younger v. Wisdom Society --------_------------------------____
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__.__..
II. Organizational Structure of a Nonprofit Organization-Continued
People v. George F. Harding Museum
_
Question ------------------------------_---__ ---__ -----_---__ ----_-- _
Commonwealth of Virginia v. The JOCO Foundation
Questions ---------------------------------------------------c - - - - - - - -Problem ------------------------------__ ---__ ---__ ----__ -- ,--__ - _
_
III. Nongovernmental Organization (NGO) -IV. Foreign Nonprofit Organizations and Philanthropy Abroad---Notes------------------_
A. Synopsis of French Law on Non-Profit Organizations-----_
l._Associations-----.-------------""""""""""""--_
2. Foundations --"
_
3. Public Interest Foundations--_
4. Corporate Foundations----------_
B. Synopsis ofItalian Law on Nonprofit Organizations-------Note ----- --- ---- --__ ----- ------ ---- ---- - - - --__ --- -__ -_" __ - - _
Revenue Ruling 63'-'-252 -_
Revenue Ruling 66-79 ------------------.-----------------------------Question-------------------------------_---__ ---__ ---__ --- -- ,
_
Chapter 2. The Nonprofit Corporation
_
I. Nature of aNonprofit. Corporation--------------------------------- _
In re Mt. Sinai Hospital --_
II. Creation ofa Nonprofit Corporation -_
A. Articles of Incorporation ----------------------------------_
--- __ -_
B. Bylaws -_, ---_ --c._ Authorization to Conduct Affairs in Another State ----- _
D. Obtaining Tax-Exempt Status--------------------------_
III. Directors ------------------------------------_---__ ---__ ----__ ---__ --_, _- _
A. Management of a Nonprofit Corporation
_
Bailey v. American Soc. for Prevention of Cruelty to
Animals
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Solomon v. Hall-Brooke Foundation, Inc. _
B. Meetings of Directors _
C. Removal of Directors -------------.--------------Grace v: Grace Institute ----_
Collins v. Beinecke -__ ---- --- -__ ----_
IV. Members -- -- --. -- ----- --- -- --- --- ---- ---- --- _---- -- --- -__ --_
-- __ -.-_
Note -- -- ----- ----- ---- ---_ ---- ---- -- ----- ---- A. Rights of Members ,----------------------------------------------------In re Mt. Sinai Hospital---------_
Harris v. Board of Directors of Com7Jwnity Hospital --- _
B. Meetings --- --" - ---__ --- -:- --::,
-_
C. Removal of Members ------------------_
'Raulston v. Everett -------------------------------------------"---------_
Bartley v. Augusta Country Club, Inc. -_
Rowland v. Union Hills Country Club---------~-----------------D. Members' Derivative Actions --_
Notes -- ~
- -__ _
Que~tion
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Chapter 3. Governance of a Nonprofit Organization ----------- 93
I. State Standards of Conduct
~________________
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A. Fiduciary Obligations
94
Litwin v. Allen ----------------- 94
Questions --- --- ----- --- ---- ---- --- -- --- ----- --- ----- -- -- ---- -- 96
Stern v. Lucy Webb Hayes Nat'l Training School-Deacon----- -- --- ----- -- -- ---- --- ---- -- ------ 96
esses, Missionaries Louisiana World Exposition v. Federal Insurance Co. ------- 104
-- ----- --- ---- --- ---- --- ----- -------- ---- --- ---- -- ---- -- 108
Note
-- --- ---- --- -- ----- --- --- ---- --- --- --- -- 109
Questions
---_ -Uniform Management of Institutional Funds Act ------------ 109
Uniform Prudent Investor Act
"
"___ 110
'~~~Revise-dlY.IOaerN6ii:profirCorpo-ratiori Act111
Section 8.30. General Standards for Directors ----------- 111
Section 8.32. Director Conflict of Interest ----------------- 111
Questions
----- --- ---- --- --- ------- --- 112
NortheastHarbor Golf Club v. Harris ---------------------------- 112
B. Indemnification of Directors --------------------"-------------------- 118
John v. John -------------------------------------------------------------- 119
Note
--- ---- ------ --- --- ---- ----- --- -- --- --- --- --- ---- -"- 123
C. Disposition of Assets upon Dissolution--------------------------- 123
Holden Hospital Corp. v. Southern Illinois Hosp. Corp. ---- 123
--- ----- ----- --- ---- --- ------- _--'- ------- ---- --- -- --- ------- --- --- -- - 126
Note
Sharpless v. Religious Society of Friends ------------------------ 126
Question---- ---- -------- ---- ---- --"---- -- ---- -- -129
D. Enforcement of Fiduciary Obligations---------------------------- 129
In're Estate of Stern -"____ 129
Questions
~
--- -- -- ------ ---- --- ---- --- - 132
Herzog Foundation, Inc. v. University of Bridgeport --------- 132
Russell v. Yale University-------------------------------------------- - 140
Cornyn v. Fifty-Two Members of the Schoppa Family------- 142
E. Volunteer Immunity from Liability ----------------------------,-- 146
II. Federal Standards of Conduct
------------ 147
A. Self-Dealing--- ----- --- --- ------- ----- ---- --- ----- "-- ----- -- --- --- 147
Estate of Reis
c
------,-------148
B. Excess Benefits Transactions----------------------------~----------- 153
Caracci v. ,commissioner
"_________________________________ 154
------------------------------------------- 165
Questions' -_-------------Notes
-- ----_ ---------- -,-- -- --- -- ----- --- ---- --- --- - 166
Problem --- --- ---- ----- ----- ------ --- ---- ------ --- ---- --- --- ------- --- 168
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Chapter 4. Charitabl~O:rgaJ:lizatiQRS------:---~':-::::------------------I. Background
---- ---- --------- --- ---- --- -- ---- ----------- --- -------II. Section 50l(c)(3) Elements "----------------------------------------------III. Organizational and Operational Tests --- __ ---------------------------Better Business Bureau v. United States -----------------------------Questions __ ------ -- ----- --- ---- ----- --- ----- ---- ----- ----- --- ---- --- ---------- --Monterey Public Parking Corp. v. United Stat~s --------------------
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III. Organizational and Operational Tests-Continued
Columbia Park and Recreation Ass'n v. Commissioner-------"--Questions ------ --- ---- ---- -- -- -- ---- --- --- ----- ---- _--- ------- --- -- ---------- ---Note ------- -- ----- --- --- ---- --- ---- --- --- ---- --- -- ----- ---- ----- --- -- --- ---- IV. Social Welfare Organizations --------------_______________________________
Regan v. Taxation With Representation "_____________
Chapter 5. Obtaining and Maintaining Tax Exempt Status
I. Obtaining Tax Exempt Status ------"
_
_
II. Maintaining Tax Exempt Status--A Commercial Activity ---------------------------------------------------Note ------------------------------------_--------------------------------. --- -------- - -- ------_---N0te-"~.~-:"~-:.-_-.=c,"_=_====_c~_=_::_~~"c_-c~;:~-c,-:
_
Living Faith, Inc. v. Commissioner -------------------------------Questions -----------------------. -----------------------------------------B. Private Benefit -------American Campaign Academy v. Commissioner -----_
C. Private Inurement -----------------------------------------------------ChurchefBcientology of California v. Commissioner
_
Note ---- ---- ---- ---- ---- --- --- --- ------- ----- ---- ---- ---- --- -- --- ----- ---- --United Cancer Council, Inc. v. Commissioner -----------------Note ---- ---- ---- ---- ---- ----- --- --- ----- ----- --- -- -- ---- --- --- --- -- --- --- ---D. Excess Benefit Transaction --- "
_
E. Action Organization ---------------------------------------------------1. Lobbying Activity --------------------------------------_
Christian Echoes National Ministry, Inc. v. United
States -- -- --- -- --_ --- --- _-- --- -- .-- ---__ -- ----- --- ------- -- -- ---Notes
-__ ---c -"- --- -_
General Counsel Memorandum
_
Notes -- --- ---- ---- ------ ---- --- ---- ---- --- ----- ---- ---- -- --- -- --- --- ---Problem ----- -- -- ------ -- ---- --- ------ ---- -- ----- --- --- ------ --- --- ---Note --- --- ---- ---- -- ---- --- --- --- -- ---- ---- ---- --- ---- --- -- --- --- ---Problem --__ -__ -__ --__ - -c ~
-- -- _
2. Political Campaigns --------_
Notes ------------------.. -----------------------------------------------F. Public Policy -_
Questions -- --- --_ -- --- ------- --- -- ----- ----- ------- ---- --- --- --- -- --- ------
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Chapter 6. Public Charities ------------------------------------------------- 266
I. Requirements for Public Charity Status
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II. Section 509(a) Organizations --------------------------------------------- 267
§ 509. Private foundation defined-----------------------.------------- 267
A Section 509(a)(1) Organizations -----------------------------_______ 268
1. Churches- --- -- ---- ---- --__ __ 268
'~~______________________________ 268
2. Educational Organizations3. Hospitals and Medical Research Organizations ---------- 269
4. Organizations for the Benefit of Colleges and Universities -- --- ----- ------- -- --- ----- --- --------- --- ---- ---- -- ------ --- --- 269
5. Governmental Units --____________________________________________ 269
6. Publicly Supported Organizations------------"--------------- 270
.------------------------------- 270
One-Third Support Test --Facts and Circumstances Test ---______________________________ 272
•
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II. Section 509(a) Organizations-Continued
Unusual Grants ---------------------------------------------------Problem --- ---- ---- --- ----- --- ---- --- -- --- ------ --- ---- ---- ----- -- ----B. Section 509(a)(2) Organizations --------------------------"--------1. One-Third Support Test --------"------------------------------2. One-Third Investment Income Test------------------------Note ----- ----- ----- --- ----- ------- --- ---- ------ ---- ----- --- ---- --- --- ---,
Problem
C. Section 509(a)(3) Organizations ----------------------------"-----"1. Organizational Test ----------------------------------------------2. Operational Test --------------------------------------------------bapham-Foundation;-Incev;Gommissioner --------------Note --- --" ----- ---- --- -- --- ---- --- --- ---- ------ ---- ----- ---- ---- -- --- --D. Section 509(a)(4) Organizations -----------------------------------E. Filing Requirements----"----------------------------------------------c - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - --
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Chapter 7. Private Foundations -----------------------------------------I. Private OperatifigFouIldation-------------------------------------------II. Excise Tax- ----- --- ----- ---- ---- ---- ---- --- --- ---- -- ---- ---- ----- --- --- ---- --- --Note -----------------------------------------------------------------------------"Problem -------------------------------------------------------------------------Zemurray Foundation v. United States -------------------"-----------Greenacre Foundation v. United States -------------------------------Note ---- ----- ----- -"--" --- ---- --- -- --- ---- ---- ---- -- --~ --- ---- ----- --- ---- --- -----III. Self-Dealing -------------------------------------------------------------------Notes- ----" -- --- -- ----- --" ---- --- -- ---- --- ---- ---- ----- ----- -- ----- -------- --- ----Estate of Reis v. Commissioner -----------------------------------"------Problems --- ----- ----- --- -- -- ------ ---- --- -- -- --- ----- ---- ---- -- --- -- ---- ---- ---IV. Failure to Distribute Income----------"----------------------------------Note -"- --- -------- ----- -- --- -"--- --- ---- -- --- -- --- ------ -- -- -"- ----- ---- --- --- ----Problem --- ------- ------ ---- ---~- ------- --- ---- --- --- --- ---- --- ----- ------- --- ---Note -- ---- --- -------- ------- --- -- ---- --- -------- -- ------ -- -- ----- ---- --- --- --- ----In re Estate of John A. Hermann ---------------------------------------Question -- ---- ----- --- -- -------- ----- -- --- ----- ----- ---- ---- ---- ---- --- ------ ---V. Excess Business Holdings ---------------------"--------"------------------Note ---- -"- ----- ----- ----- --- ---- ----- ------- --- ---- ------ -- -- ----- --- --- ------- --VI. Jeopardizing Investments
---- --Note ,
VII. Taxable Expenditures ------ ---- --- --- ~ --- ---- ------ -------- --- -- --- --- -- --~­
Mannheimer Charitable Trust v. Commissioner -------------------VIII. Termination of Private Foundation Status --------------------------Gladney v. Commissioner -------------------------------------------------Note -- -- -- --- ----- --- --- ---- --- ----- ------- -- -- --- ------ -~-~ --- ----- -,- -- --- --- ----Problem --------------------------------------------------------------"-----------
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Chapter 8. Fundraising ------------------------------------------------------I. The Importance of Fundraising -----------------------------------------II. Regulation of Charitable Solicitations --------------------------------Riley v. National Federation of Blind of North Carolina--------Question --------------------------------------------------------------"---------Note ---- ----- --- ----- ----- ---- ----- --- --- ----- --- ---- -" --- -- -- ----- --- ----- --- -----
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II. Regulation of Charitable Solicitations-Continued
Questions --- ----- ---- ------ ------ --- ----- ----- --- ------ ------ ----- -- ---- -- ---- --United Cancer Council Inc. v. Commissioner
Question ---------------------------------------------------------------------_--III. Charitable Contribution Deductions-------------:---------------------A. Quid Pro Quo ------------------------------------------------------------United States v. American Bar Endowment -------------------Revenue Ruling 67-246 ---------------------------------------"------Revenue Procedure 90-12 -------------------------------------------Notes --- ---- ---- ----- --- -- --- --- ----- ---- ----- --- --- -- --- --- ---- -- --- ---- ---B. Services
c - -- - - --_c
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C. Timing ------ --- --- ------- -- --- ---- ----- ----- --- ----- ---- ---- --- -- -- ---- -----
J' -~~~---"~ ~-~--------~~-D:-1JrrcorrditiorraH3~ift-:.-:
_
_
-=-_-=_:~_=_ _=_~:=:::-
E. Amount of Deduction -------------------------------------------------1. Amount of Contribution ----------------------------------------2. Long-Term Capital Gain Property --------------------------3. Ordinary Income Producing Property
4. Percentage Limitations -----------------------------------------5. Carryforward of Charitable Contribution Deduction --F. Appraisals of Donated Property ---------------------------_-------Revenue Procedure 66-49 -------------------------------------------Note --- --- ----- ---- ----- --- -" --- -- --- ----- -- ---- ----- --- -"-- --- ---- --- -- ---- -G. Substantiation-----------------------------------------------------------H. Deferred Giving
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Charitable Remainder Trusts ---------------------------------Revenue Procedure 89-21----"---------------------------------Revenue Procedure 89-20 --------------------------------------Note ----- --- ---- -~- -- --- --- ----- ---- ---- ---- ----- ---- --- --- -- --- ---- ---2. Ch'aritable Gift Annuity -------------_--------------------------IV. Cy Pres Doctrine
c_
United States v. Cerio ------------------------------------------------------Notes- -- -- --_- ---- ----- --- ----- ---- --- ----- -- -- --- ----- ---- ---- -_-- --- -- --- -- -----Questions --- ----- --- ------- ----- ---- ---- ---- ----- ----- --- ---- ----- -- --- --- ---- --1.
Chapter 9. Unrelated Business Taxable Income -----------------I. History of the Unrelated Business Income Tax --------------------A. Pre-Revenue Act of 1950 ----------------------------------------_---"B. The Revenue Act of 1950 ---------------------------------------,----C. The Regulations ------ -- ---- ---- ----- ---- --- ----- -- -- ------- ----- --- ----Questions ----------------------------------------------------- ------------II. Organizations to Which 'UBIT' Applies ------------------------------III. Elements of the Unrelated Business Inc~me Tax CUBIT) ---,--A. Unrelated Trade or Business ---------------------------------------Professional Insurance Agents v. Commissioner--c-----------United States v. American Bar Endowment -------------------Question-----------_--_----------------------------------------------------Note ------ -- --- -- --_ --- ---- --"----- --- -- ---- ---- -- -- --- --- -- ----- -- ----- ---- -B. Regularly Carried On -------------------------------------------------National Collegiate Athletic Ass'n v. Commissioner----------
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III. Elements of the Unrelated Business Income Tax (UBIT)-
. Continued
Question---- --- ------- ----- ----- -- --- -- ----- --- -- --C. Substantially Related
"_______________________________________
United States v. American College of Physicians -------------"
-__ - --"-- ---- ------- ----- ---- ---- ----Notes
Problems
------------D. Exceptions to "UBIT"
Problems
- ---- ---- ----- -- -- --- ----- ------ ---E. Modifications
--- --- ----- ---- --~------ -- -- ---- --- --- -- -1. Rents
--- ---- -,-- --------- ----- --- ---- --- ---- -- Note
------------------------------------_----_---
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- ·-~--------2:_-R(jya:lties-=:::-,-------------------------------------~:::-:~--~-----------Sierra Club, Inc. v. Commissioner
Note
--- --- ----- -- -- ---- ---- --- -- --- ---- --- ----- 3. Unrelated Debt-Financed Income---------------------------University Hill Foundation v. Commissioner ------------Note
------- --- ----- ----- ----- ---- --- ---- --- -- -Problem
------- --- ----- --- ----- --"- ----- --- ------ ---"
~--- --- ---- ------ --- ----- ------- ---- --- -- Question
Mose and Garrison Siskin Memorial Foundation v.
United States
466
Note
--- ------- -- --- ----- ----- --- ---- --- --- -- - 469
Chapter 10. Churches and Other Religious Organizations -I. Definition of a "Church"
Foun~ation of Human Understanding v. Commissioner --------------- --- --- ----- -- --- -- -- -"------ --- ----- -QuestIon
Lutheran Social Service of Minnesota v. United States ----------II. Membership
--- -- ----- --- ------ ---- ---- --- ----- --- --- --Serbian Eastern Orthodox Diocese v. Milivojevich ----------------III. Association Status
,-----A. Liability of Members of a Religious Organization -------------- ---- --- ------ ---- ---- --- -- --- ---- --- -~ -Notes
Smith v. Calvary Christian Church ---------------_--------------B. Property Ownership
Presbyterian Church in United States v. Hull Presbyterian
Church
---- --- ----- ---- ---- ------ --- --- ---- ------ --'
Holiman v. Dovers
Mills v. Baldwin
----- ---- ---- ---- -__ c - - - __ --- - --- ---- -- Note
Wood v. Benedictine Society ofAlabama ------------------------IV. Incorporation of Religious Associations ------------------------------Murphy v. Traylor
-----Notes---'::----.- ------- --- ------ -V. Specialized Tax Issues Relating to Religious Organizations ---A. Involvement in Political Activities --------------------------------Branch Ministries v. Rossotti ---------------------------------------Note
~
:--- --- ---- -- -- ---- ---- -- -- --- --- -- ----- -- --- --B. Tax Audits of Churches __ ----·-------------------------------c--------C. Other Tax Issues
-Problem
--- -- -- ------- ----- ---- ---- ---- ------- --- ---
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Chapter 11. Schools-----------------------------------------------I. Role of Private Schools-----------------------------------------------_______
Pierce v. Society of the Sisters of Holy Names of Jesus and
Mary --- ----- ---- --- -- ---- --- --- ---- -"---- -__ -- --- -- ------- --- ---- --- Questions ----- ---- ---- ----- --- ---- ------ ---- -- --- -- ---- --- ---- -- --- --- -- ----- ---New Life Baptist Church Academy v. Longmeadow --------------Question __ ---_---__ - ---_----_-- --__ -- -- -- --__ ---__ -- Zelman v. Simmons-Harris ---____________________________________________
II. Tax Exempt Status of Private SGhools ---______________________________
Bob Jones University v. United States---Question ---- ---- ---- ----- ------ ---- --- ---- -- ---- --- ------ -- --- ---- --- -- --- ----- -Notes- --- ------ --- --- ------ --- --- ----- -- ----- --- ---"- ----- ------ --- --- --- ---- --- -----"----"------ -llf-.-- Rights-of-StLrdents------::=":·,~-~=-~"'=-.:~=~---------~-~------_:._--------------------A. Suspension of Students---------------------------------------------:-Harris v. Trustees of Columbia University ---------------------B. Privacy Rights ----___
Note ---------------_-------------_-------__ ---__ ---_----_---__ ---_----_---__ -
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Chapter 12. Hospitals _-__ --~
-- -_
I. Organizational Structure---------------------------------------_
Questions --------------_---------------------__ ----_---_----_----_---_----_--- _
American Hospital Association v. Hansbarger-.
_
Notes--- --- ----- ---- --- --- ----- ---- ---- ---- ----- --- -- -- ----- --- ---- --- --- -- --- ----II. Reorganizations of Nonprofit Hospitals
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Question ---- --- --------_ ---- --- --__ ---- __ ---_ --- --__ -- - -- _
Revenue Ruling 97-21----------------------------------------------------- __
Question - - -__ -- - _
R!3venue Ruling 98-15------------------------------------------------------Redlands Surgical Services v. Commissioner --_
Question -_--- __ -- -_ -- -- - - _
Notes- ----- ----- ----- ---- ---- --- --- -- ----- ---- -- ---_--- ----- --- ---- --- --- -- --- ----III. Exemption from Property Taxesc
_
Question --------------__ ----_--------_-- --__ -- -- --__ ---__ --__ ~ _-__ -- _
Lamb County Appraisal District v. South Plains HospitalClinic
Utah County v. Intermountain Health Care -------------------------IV. Abandonment of Nonprofit Hospital Status------"------------------Queen ofAngels Hospital v. Younger ----------------------------c-----V: Conversion to For-Profit Status ---------------_
State ofFlorida v. Anclote Manor Hospital--------------------------Questions -------------__ ----_--------_---_" --__ ---__ -- --__ ---__ -- --__ -- _
Notes- --- ---- --- --- ---- ----- --- -- ---- ---- ----- ---- ---- ---- ---- ---- ---- --- -- --- --- --
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Chapter 13. Social Clubs
-----------------------------------------------I. Nature of Social Clubs -----------------------------------------------------Revenue Ruling 58-501-------------;
_
Note -- --"- ---- ----- --- ----- ---- -~- --- -- --- ---- --- -- ------- ----- --- ------- --- -- ---- -II. Right of Association _---_- --- -"--- --- --- _--__ ----_ --- --_ --- -__ -- __ -- - - _
Board of Directors, Rotary International v. Rotary Club of
Duarte ---- ----- ----- __ -- ---_ --- -__ _
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II. Right of Association-Continued
Question --- ~ ---- --- -- ---- ---- -- ----- -- --- ----- --- ---- ----- --- -- --- ------- --- -- --New York State Club Association, Inc. v. City of New York ----Questions ---- ---- -- -- --- ----- ---- --- ---- --- --- --- ------ ---- ---- -_- ---- --- -- ---- -Boy Scouts ofAmerica v. Dale -------------------------------------------Note --- --- -- -- ------ ---- --- ---- --- ---- -- --.~---~---~ ----- -------- ----- --- ---- ----- -III. Taxation of Social Clubs ---------------------------------------------------Portland Golf Club v. Commissioner
~
c
Notes------- ----- --- ----- ------ ---__ ---- -- ---- --- --- ----- ---- ------ -- --- ---- --- -- -IV. Business Use of a Social Club-----c--------------------------------------Revenue Procedure 71-17
c____________________________
Note --- --- ---- ----- -- ---- ---- --_-- ---- -- -_ ----- -- ----- ----- ----- --- --- ---- --- -- --- ·----V-:-Fraternities-and-8ororities------------------"_~~O~O~O~~~O"
Zeta Beta Tau Fraternity v. Commissioner --------------------------Problem -- ----- ---- ----- --- --- ---- --- --- ---- --- -- --- ---- ---- ---- --- ----- -- --- --- --
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Chapter 14. Trade and Professional Organizations ------------I. Trade Association Status --------------------------------------------------National Muffler Dealers Association, Inc. v. United States ---Guide International Corporation v. United States -----------------II. Trade Shows- --- ------- --- ---- ----- --- --- -- --- -- --- ------ ------- --- ------- --- -_~
III. Political Activities --- --- ---- ---~- -- -- ----- --- ---- ----- --- ----- --- --------- --- American Society ofAssociation Executives v. United States-~-IV. Antitrust Regulations ------------------------------------------------------Goldfarb v~ Virginia State Bar------------------------------~------------National Collegiate Athletic Assoc. v. University of Oklahoma
V. Membership in Trade Associations-------------------------------------Austin v. American Association of Neurological Surgeons-------
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Chapter 15. Political Organizations ------------------------------------ 723
I. _Regulation of Political Organizations ---------------------------------- 723
Beaumont v. Federal Election Commission --------------------------- 724
II. Taxation of Political Organizations
740
III. Separate Fund for Political Expenditures of Nonprofit Organizations ----- ----- --- ----- -- -__ -- -- --- ----- ------- ----- -- --- --- --" ---- -- --- -- - 741
IV. Political Activities of § 50l(c)(3) Organizations -------------------- 742
c ----- -__ ----- --- --- ---- -- 742
Note Branch Ministries v. Rossotti --------------------------------------------- 742
Note ------ ---- --- ----- ----- --- -- ----- --- -- ----- --- -- ------- --- ----- ------- --- -- --- - 746
V. Registration Requirements for Tax Exempt Political Organizations ---- -- ---- --~- ---- --- ----- --------- --- ----- ----- --- ---- _-- ---- ------ ----- 746
§ 527. Political organizations----------------------~----_--------------- 747
Chapter 16. Homeowners' Associations ------------------------------- 749
I. NatUre ofHomeowneI's' Associations--------~.::.----------------------- 749
Note ---- -- ----- ------- ----- --- ----- ------ --- --- --- ------ ------ -- --- ---- --- --- ----- - 750
II. Rights and Liabilities of Members---------------________________________ 750
Inwood North Homeowners' Association, Inc. v. Harris ---------- 751
Question --- ----- ---- ---- ----~ -- ---_ --- --- ----- --- ---- ---- ---- ----- -- ---- --- --- -- - 755
Brooks v. Northglen Association ----------------------------------------- 755
Trustees of the Prince Condominium Trust v. Prosser ------------ 759
Question ----- ------ ---- --- ---- ---- --- ---- --- ------- -- --- --- ---- --"-- --- ----- --- -- 761
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II. Rights and Liabilities of Members-Continued
Ashcreek Homeowner's Association, Inc. v. Smith__________________
Texas Residential Property Owners Protection Act-Selected
Sections -----------------------------------____________________________________
__ __
___ __ ___ ___
Question ----- -- -- --- ----- --- --- --- --- ----- --- -_
Oregon Revised Statutes § 94.560 -----------___________________________
INDEX --- --- ----- --- ----- --- ---- ----- _-- -- ---- -- ------
___ ____
___
______
__
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