Tax-Exempt Organizations and Constitutional Law, + Web site: Nonprofit Law as Shaped by the U.S. Supreme Court

Tax-Exempt Organizations and Constitutional Law, + Web site: Nonprofit Law as Shaped by the U.S. Supreme Court

by Bruce R. Hopkins
     
 

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The U.S. Constitution does not make any reference to nonprofit organizations. This is not surprising: the Constitution is a sketch of the federal government and its relationship with the states, not a framework for the structure of the entirety of U.S. society. Leading nonprofit law expert Bruce R. Hopkins explains how the Supreme Court has formulated

Overview

The U.S. Constitution does not make any reference to nonprofit organizations. This is not surprising: the Constitution is a sketch of the federal government and its relationship with the states, not a framework for the structure of the entirety of U.S. society. Leading nonprofit law expert Bruce R. Hopkins explains how the Supreme Court has formulated constitutional and other law directly affecting tax-exempt organizations, including religious and health care institutions, and political organizations.

Featuring a companion website offering readers various case tables and reports, Tax-Exempt Organizations and Constitutional Law clearly addresses issues including:

  • The fundamental principles of tax exemption from a constitutional law perspective
  • Application of the Establishment Clause and the Free Exercise Clause, in the context of nonprofit religious organizations
  • General Commerce Clause principles as they apply in the nonprofit law setting
  • The Supreme Court's health care decision
  • The landmark Citizens United decision issued in early 2010
  • The state action doctrine, by which constitutional law principles can be made directly applicable to nonprofit organizations
  • Developments concerning judicial review of tax regulations
  • Tax-exempt associations law

Mandatory reading for professionals in tax-exempt organizations, Tax-Exempt Organizations and Constitutional Law authoritatively and thoroughly guides you through every aspect of tax-exempt organization law from a constitutional law perspective.

Tax-Exempt Organizations and Constitutional Law explains the myriad of Supreme Court decisions, many of them invoking constitutional law principles, that directly impact the program and other operations of tax-exempt organizations.

Product Details

ISBN-13:
9781118370728
Publisher:
Wiley
Publication date:
10/23/2012
Series:
Wiley Nonprofit Authority Series, #244
Pages:
316
Product dimensions:
7.10(w) x 10.10(h) x 3.90(d)

Meet the Author

BRUCE R. HOPKINS is a senior partner with the firm Polsinelli Shughart PC. He is also the author of more than twenty-eight books, including The Law of Tax-Exempt Organizations, Tenth Edition, Planning Guide for the Law of Tax-Exempt Organizations, Nonprofit Law Made Easy, and The Tax Law of Charitable Giving, Fourth Edition, as well as the monthly newsletter Bruce R. Hopkins' Nonprofit Counsel, all published by Wiley.

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