The private inurement doctrine is another private benefit rule applicable to public charities. The doctrine comes directly from the language of section 501 of the Internal Revenue Code that only organizations “no part of the net earnings of which inures to the benefit of any private shareholder or individual” may be exempt under section 501(c)(3). A 501(c)(3) organization that violates the private inurement doctrine fails to be operated exclusively for one or more exempt purposes and is subject to revocation of its exempt status. (See Treas. Reg. Section 1.501(c)(3)-1(c)(2)).

There is no strict definition for “inure” but this is generally understood as providing unjust enrichment from the organization’s gross or net earnings to another party. (SeePeople of God Community v. Commissioner, 75 T.C. 127 (1980)). Unlike theprivate benefit doctrine discussed in Part I，对尿液的限制是绝对的（即，教义不允许偶然的私人尿液）。此外，私人内保健教义的范围较窄，而不是私人福利主义，可以向任何人申请。“私人股东或个人”是在国库条例中定义为“有个人和私人利益的本组织活动”的人。（见家。瑞。第1.501（A）-1（c）部分。换句话说，私人内保健主义通常适用于人员，通常被称为“内部人士”，他们能够影响或控制组织的资产，以获得创始人，董事或人员的个人利益。

It is important for public charities to understand the private inurement doctrine does not bar the organization from entering into transactions with insiders. The private inurement doctrine does however bar the organization from providing a disproportionate share of benefits to an insider regardless of whether the inurement conferred is $1 or $1,000.

可以在涉及的情况下找到私人内保健违规行为：

• A compensation arrangement with an insider where there is no upper limit (seePeople of God Community);
• 补偿协议基于因素s extrinsic to performance at and benefit to the organization (see G.C.M. 39498);
• Use of gross or net earnings to provide goods and services to insiders; or
• Paying more than fair market value in exchange for goods or services provided by an insider.

组织还应该是谨慎的某些交易，因为他们的复杂性，不熟悉或其他情况，可能更难以分析，可能导致私人保健违规，以便不合理或不知情的组织，例如：

• 向知识产权分配人员开发的知识产权，并全部或部分资助组织资产;
• Compensation arrangements with added considerations such as deferred compensation, bonuses, fringe benefits, or retirement or severance packages; or
• Use of organizational assets to support, fund, or otherwise invest in an insider’s business.

Boards of directors should furthermore be cautious of poor governance practices that can exacerbate the likelihood of private inurement violations under their oversight, such as:

• 未能获得足够的信息，以便在审批之前允许彻底的董事会讨论和明智的决定;
• A limited understanding about the fiduciary duties of care and loyalty;
• The absence of a conflict of interest policy; and
• A lack of knowledge about applicable state laws that may place additional restrictions or procedural requirements on
  transactions with insiders.

由于其与私有福利学说的重叠，私人内保健主义经常被忽视，私人受益原则归属私有潜力。此外，除了令人惊讶的情况下，撤销的惩罚尚未强制执行。但是，无论组织是否会在IRS手中面临如此严重的惩罚，私人水密学说是所有公共慈善机构都应该理解的基石原则。

*Please note 501(c)(3) private foundations are subject to self-dealing rules under Internal Revenue Code section 4941 which generally prohibits private foundations from engaging in transactions with certain取消资格的人.

For more information on the private inurement doctrine and private benefit issues, please read the IRS Exempt Organizations internal document “Overview of Inurement/Private Benefit Issues in IRC 501(c)(3).”

Part I discusses the private benefit doctrine and is availablehere.