The Law of Tax-Exempt Organizations / Edition 7

The Law of Tax-Exempt Organizations / Edition 7

by Bruce R. Hopkins
     
 

ISBN-10: 0471196290

ISBN-13: 9780471196297

Pub. Date: 04/01/1998

Publisher: Wiley

Nonprofit 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

Overview

Nonprofit 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.

This core volume (ISBN 0471-196290) is supplemented annually.

The 2002 Cumulative Supplement (ISBN 0471-443425)includes:

  • New information on: relief of the poor, constitutional law framework, business leagues, public use of facilities, taxation of social clubs, and the sale of club assets.
  • New and revised sections on Internet activities, ancillary joint ventures, and state action doctrine.
This supplement updates the core volume, Hopkins/The Law of Tax-Exempt Organizations, 7th Edition (ISBN 0471-196290).

Product Details

ISBN-13:
9780471196297
Publisher:
Wiley
Publication date:
04/01/1998
Series:
NonProfit Law, Finance, and Management Series
Edition description:
Older Edition
Pages:
952
Product dimensions:
7.30(w) x 10.24(h) x 1.67(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 and Operational 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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