"The Law of Tax-Exempt Organizations 11th edition details the complex set of statutes, regulations that govern this diverse category of organizations, IRS rulings, and court opinions. This new edition includes the most up-to-date coverage of subjects such as: nonprofit governance, and new rules for donor advised funds and supporting organizations, updates on unrelated business activities. Discussion of subjects such as the private inurement doctrine and private benefit doctrine have been expanded in light of recent IRS ruling activity"-- Provided by publisher.
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 categories of 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: basic rules Unrelated business: modifications, exceptions, and special rules 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.
Digital File Characteristics
Source of Description
Print version record and CIP data provided by publisher.
Available in Other Form
Print version: Hopkins, Bruce R. Law of tax-exempt organizations. Eleventh edition. Hoboken, NJ : Wiley,