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

question 69

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.

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Definitions:

Flatter Organizational Structure

A type of organizational design with fewer levels of middle management to promote faster decision-making, increased flexibility, and more employee autonomy.

Formal Hierarchy

An organizational structure where individuals are ranked according to levels of authority and responsibility, often visually represented as a pyramid.

External Environment

The outside factors and influences that affect the operation and performance of an organization.

Centralize

Refers to the process of concentrating decision-making authority and control at the top levels of an organization.