The law of tax-exempt organizations / Bruce R. Hopkins.

Part one. Ontroduction to the law of tax-exempy organizations:
1. Definition of and rationales for tax-exempt organizations
2. Overview of nonprofit sector and tax-exempt organizations
Part two. Fundamentals of the law of tax-exempt organizations:
3. Tax exemption: source and recognition
4. Organizational, operational, and related tests and doctrines
5. Nonprofit governance
Part three. Tax-exempt charitable organizations:
6. Concept of "charitable"
7. Charitable organizations
8. Educational organizations
9. Scientific organizations
10. Religious organizations
11. Other types of charitable organizations
12. Public charities and private foundations
Part four. Other tax-exempt organizations:
13. Social welfare organizations
14. Business leagues and similar organizations
15. Social clubs
16. Labor, agricultural, and horticultural organizations
17. Political organizations
18. Employee benefit funds
19. Other categories of tax-exempt organizations
Part five. Principal exempt organization laws
20. Private inurement and private benefit doctrines
21. Intermediate sanctions
22. Legislative activities by tax-exempt organizations
23. Political campaign activities by tax-exempt organizations
24. Unrelated business: basic rules
25. Unrelated business: modifications, exceptions, special rules, and taxation
Part six. Acquisition and maintenance of tax exemption:
26. Exemption recognition and notice processes
27. Administrative and litigation procedures
28. Operational requirements
Part seven. Interorganizational structures and operational forms:
29. Tax-exempt organizations and exempt subsidiaries
30. Tax-exempt organizations and for-profit subsidiaries
31. Tax-exempt organizations and joint ventures
32. Tax-exempt organizations: other operations and restructuring.