The Law of Tax-Exempt Organizations + Website, 2017 Cumulative Supplement, 11th Edition

CHAPTER THREESource, Advantages, and Disadvantages of Tax Exemption

1. *§ 3.2 Recognition of Tax Exemption

*§ 3.2 RECOGNITION OF TAX EXEMPTION

*p. 46, note 27. Delete 2014-10, 2014-2 I.R.B. 293 § 4.01 and substitute 2016–5, 2016-1 I.R.B. 188.

*p. 46, first complete paragraph, sixth sentence. Delete and substitute:

In addition, for an organization to be regarded as an exempt social welfare entity, it must give notice to the IRS ²⁹; the same is the case as regards exempt political organizations.^29.1

²⁹ IRC § 506. See § 26.3A.

^29.1 IRC § 527(i). See § 26.11.