Nonprofit Organizations, Summer '08: Week 1

Across

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

Down

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