The Law of Tax-Exempt Organizations / Edition 10

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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
  • 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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Table of Contents

1 Philosophy Underlying and Rationales for Tax-Exempt Organizations 3
2 Overview of Nonprofit Sector and Exempt Organizations 25
3 Sources, Advantages, and Disadvantages of Tax Exemption 39
4 Organizational, Operational, and Similar Tests 51
5 Scope of Term Charitable 85
6 Charitable Organizations 117
7 Educational Organizations 167
8 Religious Organizations 191
9 Scientific Organizations 221
10 Other Charitable Organizations 231
11 Public Charities and Private Foundations 241
12 Social Welfare Organizations 279
13 Associations and Other Business Leagues 295
14 Social Clubs 315
15 Labor, Agricultural, and Horticultural Organizations 331
16 Employee Benefit Funds 343
17 Political Organizations 361
18 Other Tax-Exempt Organizations 377
19 Private Inurement, Private Benefit, and Excess Benefit Transactions 427
20 Legislative Activities by Exempt Organizations 473
21 Political Campaign Activities by Tax-Exempt Organizations 503
22 Insurance and Fund-Raising Activities 523
23 Exemption Recognition Process 529
24 Operational Considerations 561
25 The Commerciality Doctrine 629
26 Unrelated Business Activities 645
27 Exceptions to Unrelated Income Taxation 723
28 Unrelated Income Taxation and Feeder Organizations 755
29 Unrelated Debt-Financed Income and Tax-Exempt Entity Leasing Rules 767
30 Combinations of Tax-Exempt Organizations 789
31 Tax-Exempt Organizations and For-Profit Subsidiaries 805
32 Tax-Exempt Organizations, Partnerships, and Joint Ventures 821
33 Organizational and Operational Considerations 839
App. A Sources of the Law 857
App. B Internal Revenue Code Sections 863
App. C 63 Categories of Tax-Exempt Organizations 871
Tables of Cases 873
Table of IRS Revenue Rulings and Revenue Procedures 895
Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda 905
Table of IRS Private Determinations Cited in Text 917
Index 921
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