The Law of Tax-Exempt Organizations / Edition 9

The Law of Tax-Exempt Organizations / Edition 9

by Bruce R. Hopkins
     
 

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ISBN-10: 047045704X

ISBN-13: 9780470457047

Pub. Date: 04/05/2010

Publisher: Wiley

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

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:
9780470457047
Publisher:
Wiley
Publication date:
04/05/2010
Edition description:
9th Edition 2010 Cumulative Supplement
Pages:
312
Product dimensions:
7.00(w) x 9.90(h) x 0.90(d)

Table of Contents

INTRODUCTION TO THE LAW OF TAX-EXEMPT ORGANIZATIONS.
Philosophy Underlying and Rationales for Tax-Exempt Organizations.
Overview of Nonprofit Sector and Exempt Organizations.
Source, Advantages, and Disadvantages of Tax Exemption.
Organizational, Operational, and Similar Tests.
TAX-EXEMPT CHARITABLE ORGANIZATIONS.
Scope of Term Charitable.
Charitable Organizations.
Educational Organizations.
Religious Organizations.
Scientific Organizations.
Other Charitable Organizations.
Public Charities and Private Foundations.
NONCHARITABLE TAX-EXEMPT ORGANIZATIONS.
Social Welfare Organizations.
Associations and Other Business Leagues.
Social Clubs.
Labor, Agricultural, and Horticultural Organizations.
Employee Benefit Funds.
Political Organizations.
Other Tax-Exempt Organizations.
GENERAL EXEMPT ORGANIZATION LAWS.
Private Inurement, Private Benefit, and Excess Benefit Transactions.
Legislative Activities by Exempt Organizations.
Political Campaign Activities by Tax-Exempt Organizations.
Insurance and Fund-Raising Activities.
Exemption Recognition Process.
Operational Considerations.
THE COMMERCIALITY DOCTRINE AND UNRELATED BUSINESS INCOME TAXATION.
The Commerciality Doctrine Unrelated Business Activities.
Exceptions to Unrelated Income Taxation.
Unrelated Income Taxation and Feeder Organizations.
Unrelated Debt-Financed Income and Tax-Exempt Entity Leasing Rules.
INTER-ORGANIZATIONAL STRUCTURES AND OPERATIONAL FORMS.
Combinations of Tax-Exempt Organizations.
Tax-Exempt Organizations and For-Profit Subsidiaries.
Tax-Exempt Organizations, Partnerships, and Joint Ventures.
Organizational andOperational Considerations.
Appendices.
Table of Cases.
Table of IRS Revenue Rulings and Revenue Procedures.
Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda.
Table of IRS Private Determinations Cited in Text.
Index.

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