Index

  1. Abatement, of taxes, §§ 12.4, 21.10
  2. ABLE programs, § 19.20
  3. Accommodation party, tax-exempt organization as, § 28.18(e)
  4. Accountable care organizations, § 7.6(m)
  5. Accounting periods, changing, § 28.2(a)(vi)
  6. Achieving a Better Life Experience Act of 2014, § 19.20
  7. Acquisition indebtedness, § 24.9(c)
  8. Action organizations, §§ 4.5(d), 22.3(c)(i), 23.1
  9. Activist organizations, § 23.2(f)
  10. Activities test, § 4.5(b)
  11. Adjunct theory, § 7.13(b)
  12. Administrative procedures, denial of recognition, § 27.1
  13. Administrative procedures, revocation or modification of tax-exempt status, § 27.2
  14. Advancement organizations
    1. of education, § 7.8
    2. of religion, § 7.10
    3. of science, § 7.9
  1. Advertising, § 24.5(h)
  2. Advocacy communications, § 23.9
  3. Advocacy organizations, § 13.3, Chapters 17, 22, 23
  4. Affiliated organizations, § 22.2(d)(vii), Chapters 29, 30, 31. See also Subsidiaries
  5. Affirmative action principles, § 6.2(e)
  6. Aggregate principle, § 4.5(e)
  7. Agricultural organizations
    1. tax exemption for, § 16.2
    2. and unrelated business rules, § 24.5(f)
  1. Agricultural Research, Extension, and Teaching Policy Act of 1977, § 7.16
  2. Agricultural research organizations, §§ 7.16, 12.3(a)
  3. Amateur sports organizations, § 11.2
  4. American Jobs Protection Act of 2004, § 28.17(h)
  5. American National Red Cross Governance Modernization Act of 2007, § 5.6(e)
  6. American Recovery and Reinvestment Act of 2009, §§ 7.6(j), 18.3
  7. Ancillary joint ventures, § 31.4
  8. Animals, prevention of cruelty to, § 11.1
  9. Annual information returns
    1. and assessments of tax, ...

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