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Exempt Organizations  


Author:  L. Nicholas Deane.


Source: Volume 20, Number 03, Spring 2003 , pp.258-267(10)




Journal of Taxation of Investments

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Abstract: 

A review of recent regulatory developments related to exempt organizations, including an IRS ruling in PLR 200250029 that Donation to Charity Deductible Despite Donor’s Desire That Charity Support Composer; Charity’s Agreement With LLC to Run Vehicle Donation Program Passes Muster in PLR 200230005; Refunding Bonds “Appear” to be Arbitrage Bonds in PLR 200229020; Bonds Issued by Independent Utility Authority Were Not Refunding Issues in PLR 200230039

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