Private Benefit Cheat Sheet
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About This PDF
This cheat sheet was adapted and edited from Andrew Dana. It explains the core concepts of private inurement and private benefit and tests to check for them.
Private Inurement and Impermissible Private Benefit
This resource outlines the key elements of private inurement and impermissible private benefit and provides examples in the conservation context.
Private Vs. Public Benefit
At the heart of tax-exempt status under section 501(c)(3) is a requirement that a charity be operated for a public, rather than a private, benefit. The conundrum that is private benefit has successfully withstood fifty years of efforts at explication. This outline will review those efforts.
Questions to Assist in Conducting a Private Benefit Analysis
Questions_to_assist_in_private_benefit_analysis.docx This is a handy set of questions to ask when reviewing a transaction or activity for private benefit, adapted from a document by the accredited Nature Conservancy.
Learn Practice Element 2C1b: Avoiding Private Inurement and Impermissible Private Benefit
Land Trust Standards and Practices, Practice 2C. Federal Tax Exemption, includes one element with four sub-elements. This module addresses Practice 2C1b: Do not knowingly engage in prohibited activities, such as private inurement or impermissible private benefit.
What Does Private Benefit Really Mean Day to Day?
This reference delves into triage of risks, identify where flexibility exists and illustrate application with a series of case studies. Common issues include service delivery to landowners, transfer of development rights, program facilitation fees and conservation easement violations to name a few.