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Related to inurement: enurement


also en·ure (ĭn-yo͝or′)
tr.v. in·ured, in·ur·ing, in·ures also en·ured or en·ur·ing or en·ures
To habituate to something undesirable, especially by prolonged subjection; accustom: "Though the food became no more palatable, he soon became sufficiently inured to it" (John Barth).

[Middle English, back-formation from enured, customary, from in ure : in, in; see in1 + ure, use (from Old French euvre, uevre, work, from Latin opera, activity associated with work; see op- in Indo-European roots).]

in·ure′ment n.
References in periodicals archive ?
While the private inurement doctrine applies only to "insiders," the private benefit doctrine "denies exemption when persons other than insiders receive more than an incidental 'private benefit.
These include individuals and entities that enable or receive improper private inurement, anyone using a tax-exempt entity to further a tax shelter scheme, and those spending tax-exempt assets for lobbying or other prohibited purposes.
92) Private inurement occurs whenever persons having a personal and private interest in a nonprofit hospital receive benefits disproportionate to their contributions to the entity.
Also, many tax provisions have conflict elements to them, such as the private inurement provisions for charities, the intermediate sanctions provisions for excess benefits to disqualified persons, or even the self-dealing rules for private foundations.
Neither private benefit nor private inurement (which is considered a type of private benefit) includes the payment of reasonable salaries or the provision of services to individuals as part of an organization's exempt-function activities--an assessment should be made to determine whether any of the charity's assets are used by an organization's "insiders"
187) Although excessive professional-scale pay for amateur athletes in amateur competitions would likely evoke private inurement concerns, it is clear that stipends, living expenses, housing, and scholarships are all permissible.
The requirements of little interest here related to having organizational documents specifying charitable purpose, banning private inurement, and so on.
In government, this is accomplished through conflict of interest laws and rules; in the not-for-profit world, the tax law deals severely and punitively with "personal inurement.
Most nonprofit organizations are subject to Internal Revenue Code tax exemption requirements; Section 501(c)(3) organizations must observe the intermediate sanctions rules; and all tax-exempt organizations must avoid inurement (dividend-like payments) to individuals and must provide Form 990 annual reports and exemption determination correspondence to requesters.
Involvement must be genuine and sustained, yet it must conform to the many government restrictions against inurement and kickbacks, precluding genuine shared business interest.
The prohibition against private inurement was the only one of the requirements for tax exemption (the others being the prohibition against campaign intervention, private benefit, and substantial lobbying) that was included in the original statutory recognition of tax exemption.