Because churches are not required to file Form 990, the IRS is very specific about what does and does not constitute religious activity.

The Premier Liga Bundesliga Serie A (PLBSA). is a public charity that sponsors amateur soccer competition.  Though initially intended to have many teams and to benefit hundreds of youth, the director made a shift last year and took the best players ages 14 to 16 and created one super team.  A total of 15 players were selected and all the other teams were disbanded.  Each player’s family pays $10,000 to participate on this elite team.  All of the resources of the organization are put into training these players and providing them with the best of everything.  Will the PLBSA’s exemption be in peril from this new super team arrangement?

Each of the following is an exempt purpose expressly listed in Code Section 501(c)(3) except:

The American Heart Association (AHA)’s charitable purpose is to provide support for research into the causes, diagnosis, prevention and treatment of cardiovascular disease, stroke and other related diseases.  Because consumption of oats reduces the risk of heart disease, AHA has decided to produce and sell its own line of oat-based cereal called Happy-O’s.  Happy-O’s are sold in grocery stores around the country for a price comparable to other breakfast cereals.  And because of the markup, Happy-O’s generates a stream of revenue for AHA.  Because of its success, AHA will produce the cereal indefinitely.  Does the AHA’s Happy-O’s operation give rise to unrelated business income?

What are the two components of a direct lobbying effort?

Each of the following statements regarding private inurement is true except:

The organizational test contemplates each of the following except which?

Each of the following is a requirement for an organization to qualify as a school, college, or university whose exempt purpose if educational except:

A charitable entity is presumed to be a private foundation unless it is shown to be a public charity.

Because an organization is tax-exempt, individuals (including employees) rendering services for that organization are obligated to either donate their services or perform them for less than normal compensation.