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52) Accordingly, while the controls discussed here should help tax-exempt organizations avoid inurement and excess benefits, they should not be considered authoritative guidance.
A central case in the inurement area involved a duck-hunting club in Louisiana that lost its tax exemption after leasing part of its property for the exploration and production of oil and gas.
27) If applied, this sanction puts a charity whose controlling parties engaged in inurement out of business, deserting any charitable class the charity might have helped.
Providing "free" services may raise inurement issues with not-for-profit entities, especially if the work done by the hospital-employed provider is used for billing purposes by the specialist.
For charitable organizations, the act used identical language as that found in the Tariff Acts of 1894 and 1909 with regard to charitable purpose and private inurement.
Where a 501(c)(6) organization pays unreasonable compensation, such activity is considered private inurement, and the trade organization could lose its exemption.
The prohibition against private inurement was the only one of the requirements for tax exemption (the others being the prohibition against campaign intervention, private benefit, and substantial lobbying) that was included in the original statutory recognition of tax exemption.
She goes on to cite numerous breakdowns in accountable management within the voluntary sector -- ineffective organizations, inefficient organizations, private inurement and excessive risk -- examples of which all came to light after public exposure of the problems rather than as the result of well-functioning accountability mechanisms.
For if most of us form a protective carapace that keeps nastiness at a psychological distance--moral calluses that buffer us from assault--the cost of that inurement can be measured precisely in our growing insensibility.
States have two interests in overseeing conversions: (1) preserving NP assets for public benefit by preventing private inurement, and (2) ensuring that charity care, community benefits, and consumer protection are available in the future.
Scandals in athletics and research funding, accusations of price fixing and research fraud, drug and alcohol abuse on campuses and debates over diversity and affirmative action all are fueling public outrage over escalating prices, declining standards, private inurement and resistance to change.
35) The government does not have to show personal inurement to the defendant(36) or an intent by the defendant to steal from or injure the bank.