Tax-exempt Foundations: Their Impact on Small Business: Hearings Before Subcommittee No. 1 of the Select Committee on Small Business, House of Representatives, Ninetieth Congress, First Session Pursuant to H. Res. 53 a Resolution Creating a Select Committee to Conduct Studies and Investigations of the Problems of Small BusinessU.S. Government Printing Office, 1967 |
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1967 Americans Building activities Americans Building Constitutionally amount Analysis Institute Foundation answer may tend application articles of incorporation assets attorney benefits board of directors by-laws Chairman charitable charitable organization Code Sec COHEN committee CONTE contributions copy Copyright 1967 Americans CORMAN corporate foundation counsel created decline to answer deduction directed to answer educational employees Executive Director exempt organization exempt purposes Federal fifth amendment Ford Foundation foundation's funds grant gross income Illinois income tax individual Internal Revenue Code Internal Revenue Service investment LAUREN lease loan member of ABC membership not-for-profit officers operation PATMAN person Philippa Schuyler Memorial procedures question received records Report respectfully decline salary Sales Analysis Institute scholarship Secretary statement subcommittee tend to incriminate tion trade or business transaction Treasury trust foundation unrelated business taxable unrelated trade Wright Patman
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Страница 16 - To summon the person liable for tax or required to perform the act, or any officer or employee of such person, or any person having possession, custody, or care of books of account containing entries relating to the business of the person liable for tax...
Страница 360 - unrelated trade or business" means, in the case of any organization subject to the tax imposed by section 511, any trade or business the conduct of which is not substantially related (aside from the need of such organization for income or funds or the use it makes of the profits derived) to the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the basis for its exemption under section 501...
Страница 287 - Benevolent life insurance associations of a purely local character, mutual ditch or irrigation companies, mutual or cooperative telephone companies, or like organizations ; but only if 85 percent or more of the income consists of amounts collected from members for the sole purpose of meeting losses and expenses.
Страница 16 - Secretary or his delegate at a time and place named in the summons and to produce such books, papers, records, or other data, and to give such testimony, under oath, as may be relevant or material to such inquiry ; and (3) To take such testimony of the person concerned, under oath, as may be relevant to such inquiry.
Страница 286 - Fraternal beneficiary societies, orders, or associations, (a) operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system...
Страница 9 - Building, at the hour of 10 am, then and there to testify touching matters of inquiry committed to said committee; and he is not to depart without leave of said committee. Herein fail not, and make return of this summons "Witness my hand and the seal of the House of Representatives of the United States, at the city of Washington, this 23d day of January 1947. "J. PABNELL THOMAS, Chairman. "Attest: "JOHN ANDREWS, Clerk.
Страница 290 - ... (4) makes any substantial purchase of securities or any other property, for more than adequate consideration in money or money's worth, from; (5) sells...
Страница 287 - ... providing for the payment of life, sick, accident, or other benefits to the members of such association or their dependents, If...
Страница 1144 - Its educational activities are regularly carried on; or (3) which Is a charitable organization, or an organization for the prevention of cruelty to children or animals, exempt under section 101(6), If such organization Is supported. In whole or In part, by funds contributed by the United States or any State or political subdivision thereof, or Is primarily supported by contributions of the general public...
Страница 371 - Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals...