The freely available Adobe Acrobat Reader software is required to view, print, and search the guidance listed below.
Rev. Rul. 72-16, 1972-1 C.B. 144: An organization providing a residential facility and therapeutic group living program for individuals recently released from a mental institution qualifies for exemption under Internal Revenue Code section 501(c)(3).
Rev. Rul. 72-17, 1972-1 C.B. 151: The exempt status of a cemetery company under Code section 501(c)(13) is not adversely affected if it sells monuments, markers, vaults, and flowers solely for use in the cemetery and uses the sales proceeds to maintain the cemetery.
Rev. Rul. 72-36, 1972-1 C.B. 151: Certain requirements that cooperative companies must meet for exemption under Code section 501(c)(12) are explained.
Rev. Rul. 72-101, 1972-1 C.B. 144: A nonprofit organization created through collective bargaining agreements to train individuals wanting to acquire skills in an industry is exempt under Code section 501(c)(3); it is also an educational organization described in section 170(b)(1)(A)(ii) and therefore not a private foundation under section 509(a).
Rev. Rul. 72-102, 1972-1 C.B. 149: A nonprofit organization formed to preserve the appearance of a housing development and to maintain streets, sidewalks, and common areas for use of the residents is exempt under Code section 501(c)(4); however, contributions to the organization are not deductible under Code section 170; modified Revenue Ruling 74-99.
Rev. Rul. 72-124, 1972-1 C.B. 145: Requirements that homes for the aged must meet to qualify for exemption under Code section 501(c)(3).
Rev. Rul. 72-147, 1972-1 C.B. 147: An organization formed to provide low income housing to families but giving preference for housing to employees of a farm proprietorship operated by the individual who created and controls the organization does not qualify for exemption under section 501(c)(3) of the Code.
Rev. Rul. 72-209, 1972-1 C.B. 148: A nonprofit organization formed to provide low-cost home health care for people of a community may qualify for exemption under Code section 501(c)(3).
Rev. Rul. 72-211, 1972-1 C.B. 150: An organization informed to promote the interests of its members and persons or firms related to the building and construction industry by providing a plan room and news bulletin available to the entire industry qualifies for exemption under Code section 501(c)(6); Revenue Ruling 56-65 clarified.
Rev. Rul. 72-228, 1972-1 C.B. 148: An organization formed to promote equal rights for women by investigating instances of discrimination in employment and to aid women in recognizing and dealing with discrimination qualifies for exemption under Code section 501(c)(3).
Rev. Rul. 72-244, 1972-1 C.B. 282: A foreign tax-exempt organization may claim n exemption from withholding of tax on bond interest coupons presented for payment in the United States but will be subject to withholding for any taxable year ion which the organization is a private foundation; Revenue Ruling 70-570 superseded.
Rev. Rul. 72-369, 1972-2 C.B. 245: An organization informed to provide managerial and consulting services at cost to unrelated exempt organizations does not qualify for exemption under Code section 501(c)(3); Revenue Ruling 71-529 distinguished.
Rev. Rul. 72-391, 1972-2 C.B. 249: An organization of farmers formed to furnish farm laborers for individual farmers does not qualify for exemption under Code section 501(c)(5).
Rev. Rul. 72-430, 1972-2 C.B. 105: An organization that provides an elementary education for children may meet the requirements for an educational organization even though it has no formal course program or formal classroom instruction, and, therefore, is not considered a private foundation.
Rev. Rul. 72-431, 1972-2 C.B. 281: The regular sale of membership mailing lists by an exempt educational organization is unrelated trade or business under Code section 513.
Rev. Rul. 72-512, 1972-2 C.B. 246: A university is not participating in political campaigns within the meaning of Code section 501(c)(3) by providing a political science course that requires the students' participation in political campaigns of candidates of their choice.
Rev. Rul. 72-513, 1972-2 C.B. 246: The provision of facilities and faculty advisors for a campus newspaper that publishes the students' editorial opinions on political and legislative matters is not an attempt by the university to influence legislation or participate in political campaigns.
Rev. Rul. 72-559, 1972-2 C.B. 247: An organization formed to provide substantial free legal services to low income residents of economically depressed communities by subsidizing recent law graduates who have been admitted to the bar is exempt under Code section 501(c)(3).
Rev. Rul. 72-560, 1972-2 C.B. 248: An organization formed to educate the public about environmental deterioration due to solid waste pollution and operated with contributions and proceeds fro sale of collected solid waste for recycling is exempt under Code section 501(c)(3).
|