The Law of Tax-Exempt Organizations / Edition 10

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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.
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Product Details

  • ISBN-13: 9780470602171
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 5/3/2011
  • Series: Wiley Nonprofit Authority Series , #5
  • Edition description: New Edition
  • Edition number: 10
  • Pages: 1056
  • Product dimensions: 6.90 (w) x 10.10 (h) x 1.50 (d)

Meet the Author

Bruce R. Hopkins is a senior partner with the firm Polsinelli Shughart PC. He is also the author or coauthor of more than twenty-five books, all published by Wiley, including The New Form 990, Nonprofit Governance, and Nonprofit Law Made Easy. Hopkins earned his juris doctorate and master of laws degrees at the George Washington University. He has practiced law for forty years and is a member of the District of Columbia and Missouri bars. He received the 2007 Outstanding Nonprofit Lawyer Award (Vanguard Lifetime Achievement Award) from the American Bar Association, Section of Business Law, Committee on Nonprofit Corporations. He is listed in The Best Lawyers in America, Nonprofit Organizations/Charities Law, 2007–2011.

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Read an Excerpt

catalogimages.wiley.com/images/db/pdf/9780470602171.excerpt.pdf
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Table of Contents

About the Author.

Preface.

About the Online Resources.

Book Citations.

PART ONE: INTRODUCTION TO THE LAW OF TAX-EXEMPT 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 Source, Advantages, and Disadvantages of Tax Exemption.

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 Charitable Organizations.

12 Public Charities and Private Foundations.

PART FOUR: OTHER TAX-EXEMPT ORGANIZATIONS.

13 Social Welfare Organizations.

14 Business Leagues and Like Organizations.

15 Social Clubs.

16 Labor, Agricultural, and Horticultural Organizations.

17 Political Organizations.

18 Employee Benefit Funds.

19 Other Tax-Exempt Organizations.

PART FIVE: PRINCIPAL EXEMPT ORGANIZATION LAWS.

20 Private Inurement and Private Benefit.

21 Intermediate Sanctions.

22 Legislative Activities by Tax-Exempt Organizations.

23 Political Campaign Activities by Tax-Exempt Organizations.

24 Unrelated Business Activities.

PART SIX: ACQUISITION AND MAINTENANCE OF TAX EXEMPTION.

25 Exemption Recognition and Notice Processes.

26 Administrative and Litigation Procedures.

27 Operational Requirements.

PART SEVEN: INTERORGANIZATIONAL STRUCTURES AND OPERATIONAL FORMS.

28 Tax-Exempt Organizations and Exempt Subsidiaries.

29 Tax-Exempt Organizations and For-Profit Subsidiaries.

30 Tax-Exempt Organizations and Joint Ventures.

31 Tax-Exempt Organizations: Other Operations and Restructuring.

PART EIGHT: APPENDIXES.

A. Sources of Tax-Exempt Organization Law.

B. Internal Revenue Code Sections.

C. 74 Categories of Tax-Exempt Organizations.

Index.

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