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• Author: Bruce R. Hopkins
• Profession: Leading authority on the law of tax-exempt organizations
• Pages: 270-283

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named individuals, gift for

See Specied individuals, giftsfor.

named organization

Some of the statecharitable s olicitationacts prov ide exemption—usually only from the reg-

istration requirements—for organizations thatareidentiedintheselaws by name. [FR §

3.5(m)].

national legislation

The term “national legislation” is an element of the denition of a limited aliated g roup,as

that term is used in the federal tax regulation s pertaining to the expenditure test.Although

this term is not dened as such, it clearly refers to legislation before,considered by, or passed

by the U.S. Congress . [EO §22.3(d)(viii)] (also National leg islative issue ).

national legislative issue

The concept of a “national leg islative issue” arises in the context of the expenditure test.This

test entails rules that apply with respect to members of a limited aliated group of organi-

zations. The denition of this group includes the requirement that no member of the group

is, under its governing instruments, bound by decisions of one or more oft he other members

on legislative issues other than national legislative issues. A “national legislative issu e” means

legislation, limited to action by the U.S. Congress or by the public in anynational procedure.

[EO §22.3(d)(viii)].

National Ofce, IR S

The “NationalOce” of the IRS is the agency’s headquarters in Washington, D.C. This is where

the Commissioner of Internal Revenue has his or her oce, along with the Assistant Com-

missioners and other federal tax policymakers. [EO §2.2(a)].

National Railroad R etirement Investment Trust

The National Railroad Retirement Investment Trust, established under the Railroad Retire-

ment Act of 1974, is a tax-exempt organization(IRC §§ 501(a), 501(c)(28)). [EO §19.17].

Bruce R. Hopkins’ Nonprot Law Dictionary, First Edition. Bruce R. Hopkins.

©2015 Bruce R. Hopkins. Published 2015 by John Wiley& S ons,Inc.