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Real estate board - Section 501(c)(6) Exemption

Discussion of homeowners' associations as exempt organizations under the Internal Revenue Code

Examples of types of organizations exempt under section 501(c)(6) of the Internal Revenue Code

Explanation of what are assets used for exempt purposes, in the context of the tax on private foundation failure to distribute income under Code section 4942.

Valuation of Assets - Private Foundation Minimum Investment Return: Valuation Date for Assets Valued Annually

The life cycle of a business league (trade association) includes filing information returns and for tax-exempt status, and updating its mission and purpose.

Improvement of business conditions as requirement for exemption under Code section 501(c)(6)

Discussion of term used in definition of minimum investment return under Code section 4942.

Methods for valuing assets other than stock, cash, and interests in common trust funds.

A recent IRS ruling concludes that seller-funded down-payment assistance to home buyers provides private benefit to the sellers and does not further exclusively charitable purposes.