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- W4250527495 abstract "In addition to other rules underlying tax-exempt status, the federal tax law mandates adherence to certain general organizational and operational requirements as a condition of exemption. This chapter provides an overview of these requirements applicable to charitable organizations such as organizational test, operational test, state action doctrine, and commerciality doctrine. The formalities of organization of an entity may have a bearing on the tax exemption. An organization, to be tax-exempt as a charitable entity, must be both organized and operated exclusively for one or more of the permissible exempt purposes. This requirement has given rise to the organizational test and the operational test for charitable organizations. Another test is the primary purpose test which looks at an organization's purposes rather than its activities. Public charities contemplating involvement in social enterprises may give consideration to doing so other than by directly partnering with a for-profit business." @default.
- W4250527495 created "2022-05-12" @default.
- W4250527495 date "2015-10-05" @default.
- W4250527495 modified "2023-09-23" @default.
- W4250527495 title "Organizational, Operational, and Related Tests and Doctrines" @default.
- W4250527495 doi "https://doi.org/10.1002/9781119176275.ch4" @default.
- W4250527495 hasPublicationYear "2015" @default.
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