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3. the IRS's attempt to rescue its regulation on educational orgs. that advocate from unconstitutional vagueness: the ____ Test
5. number of days an org has to
submit a protest to the District
Director following an adverse
determination
6. Internal Revenue Code section that
identifies classes of exempt orgs,
including charities and
educational orgs.
9. National Alliance's monthly newsletter
11. vehicle for seeking IRS' recognition of tax-exempt status
13. health care provider that is an
example of commercial nonprofit
org.
15. United Way and American Red Cross
are examples of this type of
nonprofit org.
17. according to the JOCO
Foundation case, the Va. AG
has no inherent or common-____
powers to police the activities of
charitable trusts
18. fatal flaw in the IRS' definition of "educational," according the DC Cir. in Big Mama Rag
19. according to the Wisdom Society
case, a nonprofit corp. that
is created for or devoted to
educational purposes is a ____
corp.
22. number of courts with subject-
matter jurisdiction over suit for
declaratory judgment to challenge
adverse determination
23. document filed with Secretary of
State to create a nonprofit
corporation: ____ of incorporation
24. type of duties owed by directors
to their corporation
25. per Burke, J., in the Ass'n for the Preservation of Freedom of Choice case, nonprofit corporate status can be denied if a group fails the lawful ____ test
28. charities are an example of this
type of nonprofit org.: ____-
benefit
30. nongovernmental org. that
typically serves a global purpose
to address issues of human rights
and social justice (abbrev.)
31. name of monthly newspaper
published by Big Mama Rag, Inc.
33. common term to refer to nonprofit
orgs. collectively: ____ sector
34. Slee was challenging the IRS's disallowance of these: charitable-donation ____
35. NY official whose denial of
nonprofit corporation application
was reviewed in Ass'n for Preservation of Freedom of Choice case
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1. social clubs are an example of
this type of nonprofit org.: ____-
benefit
2. Texas law's name for articles of incorporation: certificate of ____
4. state official who typically
supervises and enforces
obligations of charitable trusts:
attorney ____
7. according to the Harding Museum
case, Illinois's Charitable Trust Act simply assists the state AG in carrying out his or her ____-law powers and duties
8. in Slee, the majority held
that any amount of "general
political activities" was
inconsistent with the requirement
that an exempt org should be
organized and operated for ____
charitable, educational, or
scientific purposes
10. title of National Alliance's membership bulletin
12. IRS employee Haring claimed he was
denied his promotion because of
this type of employment
discrimination
14. one of three forms a nonprofit org
can take
16. Treas. Reg. 1.501(c)(3)-1
recognizes an org. as
"educational" despite
its advocacy activities as long as
it presents a ____ and ____
exposition of the pertinent facts
19. in tax-exemption case, venue for a
declaratory judgment action in
district court will be proper only
in the District of ____
20. one of three forms a nonprofit org
can take: unincorporated ____
21. in the Solomon case, the
court held the plaintiff's lifetime contract was not ____ as a matter of public policy
26. before an org can bring an action
to contest an adverse
determination, it must first ____
all available administrative
remedies
27. number of days an org has to seek
a declaratory judgment following
the mailing by the IRS of its
final adverse determination
28. despite their name, nonprofit
orgs. are not prohibited from
making this
29. IRS employee Haring claimed (and
the court agreed) that his
promotion had been denied on
grounds that violated Title ____
of the Civil Rights Act
31. group responsible for management
of the affairs of nonprofit
corporation
32. nonprofit corporate law version of
the business judgment rule: ____
judgment rule
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