The Law of Tax-Exempt Organizations 2009 / Edition 9

The Law of Tax-Exempt Organizations 2009 / Edition 9

by Bruce R. Hopkins
     
 

Nonprofit organizations are subject to a complex set of regulations and law that reflect the diverse organizations that are covered under these rules: charitable organizations, social welfare organizations, memberships organizations, advocacy groups, and many more. These organizations face a special set of rules governing everything from how they charter their… See more details below

Overview

Nonprofit organizations are subject to a complex set of regulations and law that reflect the diverse organizations that are covered under these rules: charitable organizations, social welfare organizations, memberships organizations, advocacy groups, and many more. These organizations face a special set of rules governing everything from how they charter their organization, to their methods of measuring unrelated business income, and how they lobby (and if, in fact, they should continue to be allowed to lobby). Nonprofit lawyers, accountants, and directors need an easy-to-use reference work in understandable language to help them comprehend the issues and make informed decisions.

Product Details

ISBN-13:
9780470037607
Publisher:
Wiley
Publication date:
04/27/2007
Series:
Law of Tax-Exempt Organizations Series
Edition description:
Older Edition
Pages:
1296
Product dimensions:
7.30(w) x 10.08(h) x 2.57(d)

Table of Contents

1Philosophy Underlying and Rationales for Tax-Exempt Organizations3
2Overview of Nonprofit Sector and Exempt Organizations25
3Sources, Advantages, and Disadvantages of Tax Exemption39
4Organizational, Operational, and Similar Tests51
5Scope of Term Charitable85
6Charitable Organizations117
7Educational Organizations167
8Religious Organizations191
9Scientific Organizations221
10Other Charitable Organizations231
11Public Charities and Private Foundations241
12Social Welfare Organizations279
13Associations and Other Business Leagues295
14Social Clubs315
15Labor, Agricultural, and Horticultural Organizations331
16Employee Benefit Funds343
17Political Organizations361
18Other Tax-Exempt Organizations377
19Private Inurement, Private Benefit, and Excess Benefit Transactions427
20Legislative Activities by Exempt Organizations473
21Political Campaign Activities by Tax-Exempt Organizations503
22Insurance and Fund-Raising Activities523
23Exemption Recognition Process529
24Operational Considerations561
25The Commerciality Doctrine629
26Unrelated Business Activities645
27Exceptions to Unrelated Income Taxation723
28Unrelated Income Taxation and Feeder Organizations755
29Unrelated Debt-Financed Income and Tax-Exempt Entity Leasing Rules767
30Combinations of Tax-Exempt Organizations789
31Tax-Exempt Organizations and For-Profit Subsidiaries805
32Tax-Exempt Organizations, Partnerships, and Joint Ventures821
33Organizational and Operational Considerations839
App. ASources of the Law857
App. BInternal Revenue Code Sections863
App. C63 Categories of Tax-Exempt Organizations871
Tables of Cases873
Table of IRS Revenue Rulings and Revenue Procedures895
Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda905
Table of IRS Private Determinations Cited in Text917
Index921

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