EOTJ-18-05-cover.qxp_Layout 1 8/14/18 9:14 AM Page 1 September/October 2018 “Tipping” to Private Foundation Status Constitutionality of Religion Code Sections Impermissible Private Benefit EOTJcoverads.qxp_Journal covers 8/16/18 11:48 AM Page 2 EOTJ-18-09-01-TOC.qxp_PTS-06-06-000-MH&TOC 8/16/18 11:51 AM Page 1 September/October 2018 Volume 30, No. 2 ARTICLES FROM PUBLIC CHARITY TO PRIVATE FOUNDATION: HOW TO HANDLE THE “TIPPING” PROBLEM 3 CHRISTOPHER M. HAMMOND RELIGIOUS ORGANIZATIONS— CONSTITUTIONALITY OF CODE PROVISIONS 17 BRUCE R. HOPKINS IDENTIFYING AND NAVIGATING IMPERMISSIBLE PRIVATE BENEFIT IN PRACTICE 26 JOHN TYLER, EDWARD DIENER, AND HILLARY BOUNDS TENANT IMPROVEMENT ALLOWANCES PAID TO EXEMPT ORGANIZATIONS 33 RICHARD A. NEWMAN THE DISAPPEARING 60% DEDUCTION— NEW CHARITABLE GIVING LIMITS ARE NOT AS GENEROUS AS THEY APPEAR 36 BRAD BEDINGFIELD AND NANCY DEMPZE THE “SIMPLE” PRIVATE FOUNDATION— CHANGING ONE LIFE AT A TIME 42 JOHN DEDON EOTJ-18-09-01-TOC.qxp_PTS-06-06-000-MH&TOC 8/16/18 11:51 AM Page 2 Editors-in-Chief Editorial Staff Joseph E. Lundy Sharon W. Nokes Managing Editor Schnader Harrison Segal & Lewis The Pew Charitable Trusts Daniel E. Feld, J.D. Philadelphia, PA Washington, DC
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