9780470602171 hardback 0470602171 hardback 9781118015599 ebook 1118015592 ebook
Library's copy updated through 2014.
Bibliography, etc. Note
Includes bibliographical references (page xxxvii) and index.
Formatted Contents Note
Definition of and rationales for tax-exempt organizations Overview of nonprofit sector and tax-exempt organizations Source, advantages, and disadvantages of tax-exemption Organizational, operational, and related tests and doctrines Nonprofit governance Concept of charitable Charitable organizations Educational organizations Scientific organizations Religious organizations Other charitable organizations Public charities and private foundations Social welfare organizations Business leagues and like organizations Social clubs Labor, agricultural, and horticultural organizations Political organizations Employee benefit funds Other tax-exempt organizations Private inurement and private benefit Intermediate sanctions Legislative activities by tax-exempt organizations Political campaign activities by tax-exempt organizations Unrelated business activities 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.
Kept up-to-date by cumulative supplements.