Internal Revenue Service Guidance

The IRS found an organization disqualified because it failed to show that it engaged in any qualified exempt activities. A single individual was the sole founder, sole chief executive, operated the organization at his own discretion and prepared tax returns for donors. The IRS found that the organization's acceptance of donations of conservation easements failed to provide any public benefit.

1990 Exempt Organization – Continuing Professional Education article published by the Internal Revenue Service entitled “Part C. Overview of Inurement/Private Benefit Issues.” 52 pp.

2001 Exempt Organization – Continuing Professional Education article published by the Internal Revenue Service entitled “H. Private Benefit Under IRC 501(c)(3)." 19 pp.