1. pursuant to IRC § 509(a), this 501(c)(3) organization is a public charity
4. a 501(c)(3) organization is either a private foundation or a ____ charity
6. test for organizations identified by § 509(a)(1) and § 170(b)(1)(A)(vi): ____ support test
9. pursuant to IRC § 509(a), this 501(c)(3) organization is a public charity
12. regardless of the amount of its exempt purpose expenditures, a 501(c)(3) organization that makes a 501(h) election may not spend more than ___ million dollars on overall lobbying activities
13. intermediate sanction law applies to public charities but not to private ____
16. in United Cancer Council case, Judge Posner asserted that the ration of expenses to net charitable ____ was unrelated to the issue of inurement
17. person with sufficient authority within a tax-exempt entity to exercise influence or control
18. IRS document that discusses 21 "situations" involving the election-related activities of exempt organizations
21. one of two sub-tests in Lapham Foundation case for determining whether an organization satisfies the integral part test
23. Scientology's founder
24. one of two sub-tests in Lapham Foundation case for determining whether an organization satisfies the integral part test

2. founder of Christian Echoes
3. Scientology founder's yacht
5. one of two tests for organizations under § 509(a)(2): one-third investment ____ test test
7. another name for an insider: ____ person
8. pursuant to IRC § 509(a), this 501(c)(3) organization is a public charity
10. if a private foundation uses its funds directly in furtherance of its exempt purposes and satisfies an income test, it may get favorable tax treatment as an ____ foundation
11. private benefit for an insider
14. under § 509(a)(3), a Type 3 organization must meet both a responsiveness test and an ____- part test
15. 501(c)(3) restricts lobbying activity that is ____
19. intermediate sanctions' first-tier excise tax on disqualified person: ____ percent of excess benefit confer
20. number designating the type of relationship under § 509(a)(3) at issue in Lapham Foundation case
22. number of two-tiered excise taxes levied on private foundations that engage in certain prohibited acts or fail to perform certain required acts