9781119538042 (hardback) 1119538041 9781119538028 (ePDF) 9781119538011 (ePub)
Wiley nonprofit authority series.
Bibliography, etc. Note
Includes bibliographical references and index.
Formatted Contents Note
Definition of and rationales for tax-exempt organizations Overview of nonprofit sector and tax-exempt organizations Tax exemption: source and recognition Organizational, operational, and related tests and doctrines Nonprofit governance Concept of charitable Charitable organizations Educational organizations Scientific organizations Religious organizations Other types of charitable organizations Public charities and private foundations Social welfare organizations Business leagues and similar organizations Social clubs Labor, agricultural, and horticultural organizations Political organizations Employee benefit funds Other categories of tax-exempt organizations Private inurement and private benefit doctrines Intermediate sanctions Legislative activities by tax-exempt organizations Political campaign activities by tax-exempt organizations Unrelated business: basic rules Unrelated business: modifications, exceptions, special rules, and taxation Exemption recognition and notice processes Administrative and litigation procedures Operational requirements Tax-exempt organizations and exempt subsidiaries Tax-exempt organizations and for-profit subsidiaries Tax-exempt organizations and joint ventures Tax-exempt organizations: other operations and restructuring.
KF6449 .H6 2019
Available in Other Form
Online version: Hopkins, Bruce R., author. Law of tax-exempt organizations Twelfth edition. Hoboken, New Jersey : Wiley,