Abstract

AbstractLevies by Exempt Labor Union Held Not Taxable as Unrelated Business IncomeIRS Applies Estate Administration Exception to Self‐Dealing RulesSocial Clubs and Capital ContributionsHIPAA Regulations and Fund‐Raising in Health Care ContextA Suggested Regulation Project for Supporting Organization LawThe Propriety of Check‐Off Options on State Income Tax ReturnsLegal Trends Affecting PhilanthropyTax Exemption: Merely a Governmental Benefit?Other Developments

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