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R48873

The Prohibitions on Private Inurement & Benefit by Tax-Exempt Organizations and Intermediate Sanctions

Published Mar 5, 2026Updated Mar 7, 2026

The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.

The Prohibitions on Private Inurement & Benefit by Tax-Exempt Organizations and Intermedia… — Informed