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Hopkins Bruce R.: The Law of Tax-Exempt
Organizations

The Law of Tax-Exempt Organizations

2022 Cumulative Supplement

A Letter to the Reader xv

About the Author xvii

Preface xix

About the Online Resources xxi

Book Citations xxiii

Part One: Introduction to the Law Of Tax-exempt Organizations

1 Definition of and Rationales for Tax-Exempt Organizations 3

§ 1.1 Definition of Nonprofit Organization 3

(a) Nonprofit Organization Defined 3

§ 1.2 Definition of Tax-Exempt Organization 4

2 Overview of Nonprofit Sector and Tax-Exempt Organizations 5

§ 2.1 Profile of Nonprofit Sector 5

§ 2.2 Organization of IRS 7

(a) IRS in General 7

(a-1) Prospective Restructuring of IRS 7

(b) Tax Exempt and Government Entities Division 8

Part Two: Fundamentals of the Law Of Tax-exempt Organizations 3 Tax Exemption: Source and Recognition 11

§ 3.2 Recognition of Tax Exemption 11

(a) General Rules 11

§ 3.3 Recognition of Public Charity, Private Foundation Status 11

4 Organizational, Operational, and Related Tests and Doctrines 13

§ 4.1 Forms of Tax-Exempt Organizations 13

(a) General Rules 13

§ 4.3 Organizational Test 13

(b) Dissolution Requirements 14

§ 4.5 Operational Test 14

(a) Basic Rules 14

§ 4.7 Commensurate Test 14

§ 4.8 State Action Doctrine 14

(d) Statutory Law 14

§ 4.9 Commerciality Doctrine 14

(e) Other Applications of Doctrine 14

(f) Elements of Commerciality 15

(g) IRS Ruling Policy 15

(h) Contemporary Perspective on Doctrine 16

5 Nonprofit Governance 17

§ 5.3 Board Duties and Responsibilities 17

(a) Duty of Care 17

(b) Duty of Loyalty 18

(c) Duty of Obedience 18

§ 5.7 IRS and Governance 19

(c) IRS Ruling Policy 19

Part Three: Tax-exempt Charitable Organizations 6 Concept of Charitable 23

§ 6.2 Public Policy Doctrine 23

(b) Race-Based Discrimination 23

§ 6.3 Collateral Concepts 23

(a) Requirement of Charitable Class 23

(i) Illegal Activities 24

7 Charitable Organizations 27

§ 7.2 Relief of Distressed 27

(b) Disaster Relief Programs 27

§ 7.4 Provision of Housing 32

§ 7.6 Promotion of Health 32

(a) Hospital Law in General 32

(b) Additional Statutory Requirements for Hospitals 33

§ 7.7 Lessening Burdens of Government 34

§ 7.8 Advancement of Education 34

§ 7.11 Promotion of Social Welfare 35

§ 7.14 Fundraising Organizations 35

(c) Other Exemption Issues 35

§ 7.15 Instrumentalities of Government 36

§ 7.16 Other Categories of Charity 36

(a) Environmental Protection 36

(e) Local Economic Development 36

§ 7.17 Qualified Opportunity Zones 36

8 Educational Organizations 39

§ 8.1 Federal Tax Law Definition of Educational 39

§ 8.3 Educational Institutions 39

(a) Schools, Colleges, and Universities 39

§ 8.4 Instruction of Individuals 40

§ 8.5 Instruction of Public 40

9 Scientific Organizations 41

§ 9.2 Concept of Research 41

10 Religious Organizations 43

§ 10.1 Constitutional Law Framework 43

(a) General Constitutional Law Principles 43

(c) Internal Revenue Code Provisions 44

§ 10.2 Federal Tax Law Definition of Religion 44

(c) Abuse of Tax Exemption 44

§ 10.3 Churches and Similar Institutions 44

(c) Principle of Respect for Autonomy 44

§ 10.5 Integrated Auxiliaries of Churches 44

§ 10.7 Religious Orders 45

11 Other Types of Charitable Organizations 47

§ 11.2 Amateur Sports Organizations 47

§ 11.8 Donor-Advised Funds 47

(b) Statutory Criteria 47

(c) Portrait of Donor-Advised Fund Universe 47

(d) Litigation 49

§ 11.9 Endowment Funds 50

(b) College and University Endowment Tax 50

12 Public Charities and Private Foundations 55

§ 12.1 Federal Tax Law Definition of Private Foundation 55

(a) Private Foundation Defined 55

§ 12.3 Categories of Public Charities 55

(b) Publicly Supported Charities 55

(c) Supporting Organizations 56

§ 12.4 Private Foundation Rules 56

(f) Other Provisions 56

Part Four: other Tax-exempt Organizations 13 Social Welfare Organizations 59

§ 13.1 Concept of Social Welfare 59

(b) Benefits to Members 59

§ 13.3 Conduct of Business 59

14 Business Leagues and Similar Organizations 61

§ 14.1 Concept of Business League 61

(a) General Principles 61

(g) Certification Programs 61

§ 14.2 Disqualifying Activities 62

(a) Line-of-Business Requirement 62

(c) Performance of Particular Services 62

(d) Private Inurement 63

(d-1) Private Benefit 63

15 Social Clubs 65

§ 15.1 Social Clubs in General 65

(b) Club Functions 65

§ 15.4 Exceptions to Limitations 65

§ 15.5 Taxation of Social Clubs 65

16 Labor, Agricultural, and Horticultural Organizations 67

§ 16.1 Labor Organizations 67

§ 16.2 Agricultural Organizations 67

17 Political Organizations 69

§ 17.4 Public Policy Advocacy Activities 69

§ 17.5 Taxation of Political Organizations 69

18 Employee Benefit Funds 71

§ 18.3 Voluntary Employees' Beneficiary Associations 71

19 Other Categories of Tax-Exempt Organizations 73

§ 19.4 Fraternal Organizations 73

(a) Fraternal Beneficiary Societies 73

§ 19.6 Cemetery Companies 73

§ 19.11 Veterans' Organizations 73

(a) General Rules 73

§ 19.12 Farmers' Cooperatives 74

§ 19.14 Homeowners' Associations 74

§ 19.18 Qualified Health Insurance Issuers 74

§ 19.20 ABLE Programs 74

§ 19.22 Governmental and Quasi-Governmental Entities 75

(a) Intergovernmental Immunity 75

(b) Income Exclusion Rule 75

(c) Integral Parts of States 75

§ 19.24 Other Categories of Tax-Exempt Organizations 75

Part Five: Principal Exempt Organization Laws

20 Private Inurement and Private Benefit Doctrines 79

§ 20.4 Compensation Issues 79

(b) Determining Reasonableness of Compensation 79

§ 20.5 Executive Compensation Tax 80

(a) Statutory Law 80

(b) Perspectives 80

(c) Regulations 81

(d) TIGTA Examination 85

§ 20.6 Other Forms of Private Inurement 85

(a) Rental Arrangements 85

(b) Lending Arrangements 86

(c) Sales of Assets 86

(e) Equity Distributions 86

(h) Tax Avoidance Schemes 86

(i) Services Rendered 86

(j) Business Referral Operations 87

(l) Retained Interests 87

(m-1) Successors to For-Profit Companies 87

§ 20.12 Private Inurement and Other Categories of Exempt Organizations 88

§ 20.13 Private Benefit Doctrine 89

(a) General Rules 89

(c) Joint Venture Law 90

(d) Perspective 90

21 Intermediate Sanctions 91

§ 21.3 Disqualified Persons 91

§ 21.4 Transactions Involved 91

(c) Automatic Excess Benefit Transactions in General 91

§ 21.16 Interrelationship with Private Inurement Doctrine 92

22 Legislative Activities by Tax-Exempt Organizations 93

§ 22.3 Lobbying by Charitable Organizations 93

(b) Concept of Lobbying 93

(c) Substantial Part Test 93

(d) Expenditure Test 93

§ 22.3 Legislative Activities of Business Leagues 94

(a) Business Expense Deduction Disallowance Rules 94

23 Political Campaign Activities by Tax-Exempt Organizations 95

§ 23.2 Prohibition on Charitable Organizations 95

(b) Participation or Intervention 95

§ 23.3 Political Campaign Expenditures and Tax Sanctions 95

§ 23.6 Political Activities of Social Welfare Organizations 96

(a) Allowable Campaign Activity 96

24 Unrelated Business: Basic Rules 97

§ 24.1 Introduction to Unrelated Business Rules 97

§ 24.2 Definition of Trade or Business 97

(j) Concept of Investment Plus 97

§ 24.3 Definition of Regularly Carried On 97

(a) General Principles 97

(b) Determining Regularity 98

§ 24.4A Deemed Unrelated Business Income 98

§ 24.5 Contemporary Applications of Unrelated Business Rules 98

(i) Fundraising 98

(q) Other Organizations' Exempt Functions 98

§ 24.9 Unrelated Debt-Financed Income 98

(c) Acquisition Indebtedness 98

(d) Exempt Function Borrowing 99

(e) Administrative Needs Borrowing 100

25 Unrelated Business: Modifications, Exceptions, Special Rules, and Taxation 101

§ 25.1 Modifications 101

(g) Royalties 101

(h) Rent 102

(l-1) Income from Subsidiaries 102

(n-1) Global Intangible Low-Taxed Income 103

§ 25.2 Exceptions 103

(a) Volunteer-Conducted Businesses 103

(b) Convenience Businesses 104

(c) Sales of Gift Items 104

(h) Gambling 105

(i) Low-Cost Articles 105

(l) Associate Member Dues 105

§ 25.3 Special Rules 105

§ 25.4 Fringe Benefit Rules 106

§ 25.5 "Bucketing" Rule 106

(a) Statutory Law 106

(b) Final Regulations 106

(c) Medical Marijuana Dispensary Cases 110

§ 25.7 Deduction Rules 111

(a) General Rules 111

(b) Charitable Deduction 112

(c) Specific Deduction 112

(d) Net Operating Losses 112

Part Six: Acquisition and Maintenance of Tax Exemption

26 Exemption Recognition and Notice Processes 117

§ 26.1 Recognition Application Procedure 117

(a) Introduction 117

(b) General Procedures 118

(c) Completed Application 120

(d) User Fees 120

(e) Penalties for Perjury 120

(g) Streamlined Application 120

(h) Reliance on Determination Letters 121

(i) Post-Determination Review 121

§ 26.3 Nonprivate Foundation Status 121

(a) Notice Requirement 121

§ 26.4 Requirements for Social Welfare Organizations 122

§ 26.10 Rules for Other Categories of Organizations 122

§ 26.10a Determination Letter Requests on Form 8940 122

(a) General Rules 122

(b) Changes in Public Charity/Private Foundation Status 123

§ 26.10b Withdrawal of Request for Determination Letter 124

§ 26.11 Group Exemption Rules 124

(a) General Rules 124

(b) Advantages and Disadvantages of Group Exemption 124

(c) Proposed Revised Procedures 124

§ 26.12 Suspension of Tax Exemption 129

§ 26.13 Notice Requirements for Social Welfare Organizations 129

§ 26.14 Notice Requirements for Political Organizations 130

§ 26.16 Forfeiture of Tax Exemption 130

§ 26.17 Constitutional Law Aspects of Process 130

27 Administrative and Litigation Procedures 133

§ 27.1 Administrative Procedures Where Recognition Denied 133

(a) Requests Receiving Appeals Office Consideration 133

(b) Matters Not Receiving Appeals Office Consideration 134

§ 27.3 Retroactive Revocation of Tax-Exempt Status 134

§ 27.5 Revocation of Tax-Exempt Status: Litigation Procedures 135

(a) General Rules 135

(b) Declaratory Judgment Rules 137

§ 27.6 IRS Examination Procedures and Practices 138

(a) General IRS Exempt Organizations Audit Procedures and Practices 138

(b) IRS Exempt Organizations Examination Guidelines 139

(c) Church Audits 143

§ 27.9 IRS Disclosure to State Officials 143

28 Operational Requirements 145

§ 28.1 Changes in Operations or Form 145

(a) Changes in Operations 145

§ 28.2 Annual Reporting Rules 146

(a) Overview of Annual Information Returns 146

(b) Content of Annual Information Returns 147

(c) Exceptions to Reporting Requirements 150

(e) Group Returns 151

§ 28.3 Notification Requirement 151

§ 28.5 Filing Requirements and Tax-Exempt Status 151

§ 28.5a Pre-Revocation Notice by IRS 152

§ 28.8 Electronic Filing Rules 152

(d) Law Revision in 2020 152

§ 28.9 Unrelated Business Income Tax Returns 152

§ 28.10 IRS Document Disclosure Rules 153

(a) Federal Tax Law Disclosure Requirements 153

§ 28.11 Document Disclosure Obligations of Exempt Organizations 153

(a) General Rules 153

(d) Failure to Comply 154

(g) Penalties 154

(i) Donor Information Disclosure 154

(j) Donor Information Disclosure--State Fundraising Laws 155

§ 28.14 Insurance Activities 159

(b) Commercial-Type Insurance Rules 159

(c) Charitable Split-Dollar Insurance Plans 159

§ 28.17 Tax-Exempt Organizations and Tax Shelters 160

§ 28.17 International Grantmaking Requirements 160

(a) Charitable Organizations Generally 160

(b) Private Foundations 160

(c) Anti-Terrorist Financing Guidelines 161

§ 28.18 Recordkeeping Requirements 161

28a Tax-Exempt Organizations and Tax Shelters 163

§ 28a.1 Concept of Tax Shelter 164

§ 28a.2 Judicial Doctrines 165

(a) Sham Transaction Doctrine 165

(b) Economic Substance Doctrine 166

(c) Business Purpose Doctrine 166

(d) Substance-over-Form Doctrine 166

(e) Step Transaction Doctrine 167

(f) Countervailing Case Law 168

§ 28a.3 Tax Shelter Law in General 169

(a) IRS's Office of Tax Shelter Analysis 169

(b) Other IRS Initiatives 169

(c) Reportable Transactions 170

(d) Participation in Reportable Transactions 171

(e) Participant Disclosure Requirements 171

(f) Material Advisor Disclosures 172

(g) Material Advisors Lists Requirements 173

(h) Abusive Tax Shelter Promotion Penalty 173

(i) Other Tax Shelter Penalties 174

§ 28a.4 Exempt Organizations and Tax Shelter Penalties 175

§ 28a.5 Exempt Organizations' Involvement in Shelters 176

(a) Transfers of Incidence of Taxation 176

(b) Abuse of Corporations Sole 178

(c) A Disputed Tax Shelter 179

(d) Overvaluation Is Often Key Issue 181

(e) "Charitable Giving" Plan Failed 182

(f) Syndicated Conservation Easements 183

(g) Donor-Advised Funds 184

(h) Patient Assistance Programs 184

(i) Other Tax Shelters in Exempt Organizations Context 185

§ 28A.6 GAO Findings and Recommendations 186

§ 28A.7 "Dirty Dozen" Listings 187

Part Seven: Interorganizational Structures and Operational Forms

29 Tax-Exempt Organizations and Exempt Subsidiaries 191

§ 29.2 Charitable Organizations as Subsidiaries 191

(b) Subsidiaries of Domestic Organizations 191

§ 29.3 Tax-Exempt Subsidiaries of Charitable Organizations 191

§ 29.7 Revenue from Tax-Exempt Subsidiary 191

30 Tax-Exempt Organizations and For-Profit Subsidiaries 193

§ 30.2 Potential of Attribution to Parent 193

31 Tax-Exempt Organizations and Joint Ventures 195

§ 31.3 Whole-Entity Joint Ventures 195

(b) IRS Guidance 195

32 Tax-Exempt Organizations: Other Operations and Restructuring 197

§ 32.1 Mergers 197

§ 32.7 Conversions from Nonexempt to Exempt Status 197

(b) Federal Tax Law 197

(b-1) Focus on College Conversions 199

§ 32.8 Conversion from One Exempt Status to Another 200

Index 201

An eye-opening strategy guide for business leaders navigating the introduction of artificial intelligence In Between You and AI: Unlock the Power of Human Skills to Thrive in an AI-Driven World, digital transformation speaker and economist Andrea Iorio delivers a clear and actionable roadmap to not just maintain relevance, but to thrive as the technology we all work with everyday changes rapidly. The author offers a three-part framework addressing the cognitive, behavioral, and emotional dimensions of tech transformation, walking readers through the steps to developing the human skills needed to thrive in the modern marketplace. Between You and AI challenges you to embrace artificial intelligence as a partner and unlock the uniquely human potential that defines the future of work. You'll also find: <ul> <li>Real-world strategies, examples, and insights that you can use immediately in your own company</li> <li>Tools to help leverage AI as a strategy for growth, rather than as "competition" for human labor</li> <li>Ways to lead others with trust and emotional intelligence, creating value where AI cannot</li> </ul> This book answers the question, "How do we make humans indispensable in a world of machines?" It's a blueprint to building hybrid teams-human and AI-that effectively innovate, unlock resilience, and achieve long-term success. It's perfect for managers, executives, and other business leaders in virtually any industry.

Unlock the Power of Human Skills to Thrive in an AI-Driven World

Between You and AI

An unconventional, no-bullshit guide to forging a rewarding career that actually maps onto the things you care about in the world—a dream job where “the hustle doesn’t feel like hustle”—from a leading venture capitalist, based on his viral college talk Today, Bill Gurley is known for his successful investments in companies like Uber. But before he found his dream job in venture capital, Gurley came close to falling into a trap that affects millions: “career regret.” Family pressure and a broken education system push too many young people onto a conveyer belt where the destination is a small subset of idealized “safe” jobs. But, as new research by Gurley and the Wharton School of Business shows, 6 in 10 people are likely to regret their career choice years down the road. Humans spend an estimated 80,000 hours of their lives at work. Shouldn’t that time be spent doing something you love? How can you avoid the trap of career regret? For the past two decades, Gurley has observed people who have climbed to the top in fields ranging from technology to hospitality to entertainment—and who radiate joy in their chosen field. Why did they thrive while others floundered? Is there a formula to finding your dream job? In Runnin’ Down a Dream, Gurley breaks down the components of success, identifying six key tenets that will set young people up for flourishing, purpose-filled careers: 1. Chase Your Curiosity 2. Hone Your Craft 3. Develop Mentors in Your Field 4. Embrace Your Peers 5. Go Where the Action Is 6. Always Give Back These, Gurley contends, are the timeless ingredients for success. In this book, he brings them to life—through his own captivating, straight-talk voice and revealing stories of a handful of iconic individuals who epitomize them. “Life,” as Gurley’s writes, “is a use-it-or-lose-it proposition.” A much-needed corrective to talk of “lazy jobs” and “quiet quitting,” this book will inspire a new generation to step off the conveyer belt, find the things that make them insatiably curious, and turn those fascinations into a thriving career—where the work doesn’t feel like work at all.

How to Thrive in a Career You Actually Love

Runnin' Down a Dream

This practical guide, written by a seasoned technology leader with over 25 years of experience, is packed with real-world advice and battle-tested solutions. Whether you're a new or aspiring IT leader or a seasoned one, this book will equip you with the knowledge and tools you need to navigate the challenges of managing and transforming digitally your company or department.The Digital Leader's Playbook is not your typical IT leadership book. It's a concise and easy-to-use reference guide filled with 60 key maxims - each one a shot of practical wisdom for becoming a successful tech leader. The author offers transferable insights and lessons from his successes working in technology leadership from sectors as varied as banking, retail, transport, chemicals and construction, and solving real-business challenges. As a result, readers will learn how to manage their team better, manage their time more effectively, introduce new technology and manage innovation, manage suppliers and business partners better, and engage with the technology that the company really values.

60 fundamental maxims for success for today’s IT executive

The Digital Leader's Playbook

County and City Extra Series

The Who, What, and Where of America is designed to provide a sampling of key demographic information. It covers the United States, every state, each metropolitan statistical area, and all the counties and cities with a population of 20,000 or more. Who: Age, Race and Ethnicity, and Household Structure What: Education, Employment, and Income Where: Migration, Housing, and Transportation Each part is preceded by highlights and ranking tables that show how areas diverge from the national norm. These research aids are invaluable for understanding data from the ACS and for highlighting what it tells us about who we are, what we do, and where we live. Each topic is divided into four tables revealing the results of the data collected from different types of geographic areas in the United States, generally with populations greater than 20,000. ·Table A. States ·Table B. Counties ·Table C. Metropolitan Areas ·Table D. Cities In this edition, you will find social and economic estimates on the ways American communities are changing with regard to the following: ·Age and race ·Health care coverage ·Marital history ·Education attainment ·Income and occupation ·Commute time to work ·Employment status ·Home values and monthly costs ·Veteran status ·Size of home or rental unit This title is the latest in the County and City Extra Series of publications from Bernan Press. Other titles include County and City Extra, County and City Extra: Special Decennial Census Edition, and Places, Towns, and Townships.

Understanding the American Community Survey

The Who, What, and Where

Bold leadership doesn't happen by chance-it happens by choice. Boldness isn't something you're born with. It's something you build. The BOLD Leader is the neuroscience-based leadership guide for executives, entrepreneurs, and emerging leaders ready to create high-performance momentum and the results that matter most. Grounded in real-world tools and the signature D90 Method, this book helps you improve decision-making, lead under pressure, and activate bold, strategic leadership that fuels both personal growth and sustainable success. Bestselling author and Bold Industries Group founder Leigh Burgess delivers a transformative approach informed by neuroscience, leadership psychology, and decades of lived experience. Using the BOLD Framework-Believe, Own, Learn, Design-and the D90 Method, you'll adopt a bold mindset and strategy that drives real, measurable change for yourself and your teams. Inside, you'll learn how to: <ul> <li>Use fear as a signal, not a stop sign, to lead with clarity under pressure</li> <li>Navigate high-stakes conversations with trust and presence</li> <li>Make confident, aligned decisions without overthinking</li> <li>Accelerate your impact with tools to expand your capacity and sharpen your edge</li> <li>Create lasting momentum in just 90 days using the D90 Method</li> </ul> The BOLD Leader gives you the mindset, structure, and tools to meet the moment and lead boldly, fueled by intention, not reaction. This is a system built for today's complexities and tomorrow's unknowns. Your next level is calling. Being bold isn't a one-time act-it's a rhythm, a standard, and now, your leadership advantage.

The BOLD Leader: Decide What Matters and Deliver What Counts

An incisive, evidence-based guide to unlocking your full potential If you feel overwhelmed, burned out, stuck, or constantly on edge, you may be trapped in survival mode. Life in this state becomes an endless cycle of reactivity, where you stay guarded against every perceived threat and shrink yourself to stay safe. It's draining, confining, and prevents you from fully thriving. In A Guide to Thriving, you'll discover how reclaiming your agency can transform your life. Agency is our capacity to be active participants in our lives by making intentional choices, guided by the belief that our decisions matter and have impact. This book offers a practical map with nine essential elements of personal growth to help you step into a thriving life. You'll learn to: <ul> <li>Recognize when survival mode is in control.</li> <li>Break free from the limiting beliefs holding you back.</li> <li>Apply the science-backed AIR method (Awareness, Inquiry, Reframing) to create a life that feels expansive, connected, resilient, meaningful, and full of possibility.</li> </ul> You've spent long enough in survival mode. Let A Guide to Thriving empower you to make bold choices that help you, your team, your family, and your community thrive. You're meant for more than just getting by. You're meant to thrive.

The Science Behind Breaking Old Patterns, Reclaiming Your Agency, and Finding Meaning

A Guide to Thriving

Praise for IRREPLACEABLE "If you think AI is just about robots and algorithms, think again. IRREPLACEABLE will shatter your assumptions and challenge you to reimagine what it means to be human in a machine age." -Dr. Marshall Goldsmith, Thinkers50 #1 Executive Coach and New York Times Bestselling Author of The Earned Life, Triggers, and What Got You Here Won't Get You There "IRREPLACEABLE is addressing the most important question of our time: how do we keep our humanity front and center in an AI-dominated world? I challenge you to find a book more timely and relevant!" -Klaus Schwab, Founder and Executive Chairman of the World Economic Forum "IRREPLACEABLE is a vital guide to thinking differently and working confidently in tandem with AI. Pascal Bornet's insights and strategies are essential to succeed with customers and colleagues, in your community and career." -Ron Kaufman, New York Times Bestselling Author of Uplifting Service "In a world obsessed with the power of AI, IRREPLACEABLE dares to ask the question: what makes us human? The answer may surprise you." -Dr. Luc Julia, Co-Founder of Apple Siri "One of the most important books of our times, Pascal Bornet's IRREPLACEABLE is a must-read guide for navigating the AI revolution, empowering readers to excel personally and professionally in a technology-driven world." -Bernard Marr, Futurist, Internationally Bestselling Author "A very practical guide to strengthening our humanity with AI." -Nir Eyal, Bestselling Author of Hooked and Indistractable "Both a wake-up call and a practical guide to rediscover what makes us truly human in the age of AI." -Gerd Leonhard, Futurist and Humanist "I've always believed that AI will enhance human capabilities rather than replace them. This excellent book provides a roadmap for individuals and organizations to become effective partners with smart machines. Follow its advice, and you'll be well-equipped for the present and the future." -Thomas H. Davenport, Distinguished Professor, Babson College; Author of Only Humans Need Apply, Working with AI, and All In on AI "IRREPLACEABLE challenges us to confront the ultimate dilemmas: who are we, and what is our purpose in a world transformed by AI? The answers may just change your life." -Professor Jochen Wirtz, Vice Dean MBA Programmes, National University of Singapore "IRREPLACEABLE forces us to question our future in an increasingly technologically mediated world and learn to take action!" -Leonard A. Schlesinger, Baker Foundation Professor, Harvard Business School

The Art of Standing Out in the Age of Artificial Intelligence

IRREPLACEABLE

How ideas from science can transform your life

The Art of Physics

A No-Nonsense Guide to How Investment Decisions Actually Get Made

Founder Unfriendly

... für Dummies

Wer im Bewachungsgewerbe arbeiten möchte, muss die Sachkundeprüfung nach § 34a GewO bestehen. Dieses Buch bereitet Sie in verständlicher Weise auf die Schwerpunkte der Sachkundeprüfung im Bewachungsgewerbe vor - mit dem Ziel, ein solides Grundwissen zu erwerben und die Prüfung zu bestehen. Es orientiert sich deshalb am Rahmenlehrplan der IHK, enthält die für die Prüfung erforderlichen Inhalte und Prüfungsfragen.

Wer im Bewachungsgewerbe arbeiten möchte, muss die Sachkundeprüfung nach § 34a GewO bestehen. Dieses Buch bereitet Sie in verständlicher Weise auf die Schwerpunkte der Sachkundeprüfung im Bewachungsgewerbe vor - mit dem Ziel, ein solides Grundwissen zu erwerben und die Prüfung zu bestehen. Es orientiert sich deshalb am Rahmenlehrplan der IHK, enthält die für die Prüfung erforderlichen Inhalte und Prüfungsfragen.

Sachkundeprüfung im Bewachungsgewerbe für Dummies

Wie Menschen und Organisationen erfolgreich wachsen

Die Transformationsformel

Anthem Ethics of Personal Data Collection

The book explores how consumer data is currently collected from people's everyday interactions, surveys, website usage, purchases and more, then examines how that information feeds data and business strategies for companies around the world. Data collection is often complex - it requires different kinds of technology and uses different validation methods, all across different pieces of data - and this complexity can lead to issues with accuracy and tracking of when and how consumer data is used.&nbsp; Data is used to drive business strategies by helping companies find their most loyal users, bring in new customers and increase usage, among other things.&nbsp; An underlying guide for data principles, also known as a data ethics agenda, can&nbsp; lead to improved accuracy in data collection, help businesses stay transparent with consumers, generate more trust, and ultimately, business performance.

How Applied Data Principles Drive Trust and Business Growth

Navigating Data Standards in Business Strategy

The Law of Tax-Exempt Organizations

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