Definition of and rationales for tax-exempt organizations
Overview of nonprofit sector and tax-exempt organizations
Tax exemption: source and recognition
Organizational, operational, and related tests and doctrines
Nonprofit governance
Concept of charitable
Charitable organizations
Educational organizations
Scientific organizations
Religious organizations
Other types of charitable organizations
Public charities and private foundations
Social welfare organizations
Business leagues and similar organizations
Social clubs
Labor, agricultural, and horticultural organizations
Political organizations
Employee benefit funds
Other categories of tax-exempt organizations
Private inurement and private benefit doctrines
Intermediate sanctions
Legislative activities by tax-exempt organizations
Political campaign activities by tax-exempt organizations
Unrelated business: basic rules
Unrelated business: modifications, exceptions, special rules, and taxation
Exemption recognition and notice processes
Administrative and litigation procedures
Operational requirements
Tax-exempt organizations and exempt subsidiaries
Tax-exempt organizations and for-profit subsidiaries
Tax-exempt organizations and joint ventures
Tax-exempt organizations: other operations and restructuring.