Wednesday July 15, 2026
Chapter 7 -- Charitable Organizations
7.1 Public Charities
7.1.1 Types of Public Charities
7.1.2 Intermediate Sanctions
7.1.3 Unrelated Business Income Taxation (UBIT) Exceptions
7.1.4 Debt-Financed Income
7.1.5 Form 1023 and Form 990
7.1.6 Supporting Organizations
7.1.7 Community Foundations
7.1.8 Donor Advised Funds
7.1.9 Supporting Organizations vs. Private Foundations
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