The Law of Tax-Exempt Organizations / Edition 9

Paperback (Print)
Buy New
Buy New from BN.com
$75.18
Used and New from Other Sellers
Used and New from Other Sellers
from $65.00
Usually ships in 1-2 business days
(Save 27%)
Other sellers (Paperback)
  • All (2) from $65.00   
  • New (1) from $65.00   
  • Used (1) from $91.75   

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.
Read More Show Less

Product Details

  • ISBN-13: 9780470286555
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 4/6/2009
  • Edition description: 9th Edition 2009 Cumulative Supplement
  • Edition number: 9
  • Pages: 264
  • Product dimensions: 6.90 (w) x 9.90 (h) x 0.50 (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.

Read More Show Less

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
Read More Show Less

Customer Reviews

Be the first to write a review
( 0 )
Rating Distribution

5 Star

(0)

4 Star

(0)

3 Star

(0)

2 Star

(0)

1 Star

(0)

Your Rating:

Your Name: Create a Pen Name or

Barnes & Noble.com Review Rules

Our reader reviews allow you to share your comments on titles you liked, or didn't, with others. By submitting an online review, you are representing to Barnes & Noble.com that all information contained in your review is original and accurate in all respects, and that the submission of such content by you and the posting of such content by Barnes & Noble.com does not and will not violate the rights of any third party. Please follow the rules below to help ensure that your review can be posted.

Reviews by Our Customers Under the Age of 13

We highly value and respect everyone's opinion concerning the titles we offer. However, we cannot allow persons under the age of 13 to have accounts at BN.com or to post customer reviews. Please see our Terms of Use for more details.

What to exclude from your review:

Please do not write about reviews, commentary, or information posted on the product page. If you see any errors in the information on the product page, please send us an email.

Reviews should not contain any of the following:

  • - HTML tags, profanity, obscenities, vulgarities, or comments that defame anyone
  • - Time-sensitive information such as tour dates, signings, lectures, etc.
  • - Single-word reviews. Other people will read your review to discover why you liked or didn't like the title. Be descriptive.
  • - Comments focusing on the author or that may ruin the ending for others
  • - Phone numbers, addresses, URLs
  • - Pricing and availability information or alternative ordering information
  • - Advertisements or commercial solicitation

Reminder:

  • - By submitting a review, you grant to Barnes & Noble.com and its sublicensees the royalty-free, perpetual, irrevocable right and license to use the review in accordance with the Barnes & Noble.com Terms of Use.
  • - Barnes & Noble.com reserves the right not to post any review -- particularly those that do not follow the terms and conditions of these Rules. Barnes & Noble.com also reserves the right to remove any review at any time without notice.
  • - See Terms of Use for other conditions and disclaimers.
Search for Products You'd Like to Recommend

Recommend other products that relate to your review. Just search for them below and share!

Create a Pen Name

Your Pen Name is your unique identity on BN.com. It will appear on the reviews you write and other website activities. Your Pen Name cannot be edited, changed or deleted once submitted.

 
Your Pen Name can be any combination of alphanumeric characters (plus - and _), and must be at least two characters long.

Continue Anonymously

    If you find inappropriate content, please report it to Barnes & Noble
    Why is this product inappropriate?
    Comments (optional)