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If an Exempt Organization Distributes "Low-Cost Items" as an Incidental

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Essay

If an exempt organization distributes "low-cost items" as an incidental part of its solicitation for charitable contributions, the distribution is not considered an unrelated trade or business.
a. Under what dollar amount is a distribution no longer a "low-cost item"?
b. Provide examples of low-cost items.


Definitions:

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A licensed professional who practices medicine, diagnosing and treating diseases, injuries, and other physical and mental impairments.

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The biological process involving the inhalation of oxygen and the exhalation of carbon dioxide, essential for life in most animals, including humans.

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A term used to describe dying in a way that is considered peaceful and appropriate by the individual and their loved ones, often involving pain management and emotional support.

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