The\Tax Law of Charities and Other Exempt Organization, Cases, Materials, Questions and Activities

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Written by four authors with nearly sixty years of combined experience teaching, and practicing in the area, this text allows for a comprehensive, in-depth study of an important but previously neglected area of tax jurisprudence. Using a modular approach suggested by scholars from around the country, the text is divided into six stand-alone parts that are nevertheless connected by transitional threads. The modular organization allows instructors to tailor the order of presentation to their own pedagogical style ...
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Overview

Written by four authors with nearly sixty years of combined experience teaching, and practicing in the area, this text allows for a comprehensive, in-depth study of an important but previously neglected area of tax jurisprudence. Using a modular approach suggested by scholars from around the country, the text is divided into six stand-alone parts that are nevertheless connected by transitional threads. The modular organization allows instructors to tailor the order of presentation to their own pedagogical style without sacrificing the book's substantive detail. Each part is divided into chapters that incorporate concise summaries of relevant law, cases, legislative materials, administrative rulings, questions and planning activities. Part I explores the exempt purpose requirement in five different chapters each devoted to the more common charities – charity in general, religion, education, science, and health care and public interest law. In addition, Part I contains a chapter regarding the exclusivity and commerciality doctrines and a chapter regarding the procedural/organizational requirements for charities. Part II explores restrictions on charitable organizations – private inurement, private benefit, political activity, and lobbying restrictions. Part III is devoted to private foundations and contains three chapters – private foundations, private foundation excise taxes, and avoiding private foundation status. Part IV covers the more frequently encountered non-charitable organizations, including social welfare organizations, labor and agricultural organizations, business leagues, social clubs, and states/state related entities (a large group of federally tax exempt organizationsfrequently overlooked). Part V tackles the overriding issues pertaining to unrelated business income, modifications to UBTI, controlled subsidiaries, unrelated debt financed income, and the taxation of member dues. Part VI contains two chapters, one exploring the charitable contribution deduction and the other foreign charities and cross-border giving. The text's unique organizational approach allows instructors experienced in the area to delve deeply into whatever particular area most interests them and their students, and instructors with less experience in the area to quickly gain and impart a thorough understanding to their students.
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Product Details

  • ISBN-13: 9780314144072
  • Publisher: West Academic Publishing
  • Publication date: 6/1/2003
  • Series: American Casebook Series
  • Edition number: 1
  • Pages: 1106

Table of Contents

DedicationAuthor Thanks Preface Table of Cases Table of Internal Revenue Code Table of Treasury Regulations Table of Revenue Rulings Table of Revenue Procedures Table of Miscellaneous Rulings Table of Secondary Authorities Part I. Charitable Exempt Organizations—Exempt Purpose Requirement Chapter A Brief Overview of Charitable Exempt Organizations The Exempt Purpose Requirement: Public Policy and Illegality Doctrines The Exempt Purpose Requirement: Religious The Exempt Purpose Requirement: Educational The Exempt Purpose Requirement: Scientific The Exempt Purpose Requirement: Charitable Exclusivity and the Commerciality Doctrine The Organizational Requirement: Procedural Rules Part II. Charitable Exempt Organizations—Restricted Activities Private Inurement Prohibition Private Benefit Restriction Lobbying Restriction Political Activity Prohibition Part III. Charitable Exempt Organizations—Private Foundations Private Foundation Status Private Foundation Excise Taxes Alternatives to Private Foundation Status Part IV. Non-Charitable Exempt Organizations Social Welfare Organizations Labor, Agricultural and Horticultural Organizations Business Leagues Social Clubs States and State Related Organizations Part V. Taxation of Exempt Organizations—Unrelated Business Income Tax The Unrelated Business Income Tax—In General Unrelated Business Tax—Modifications and Deductions Unrelated Business Income Tax— Controlled Entities Unrelated Debt Financed Income Special UBIT Rules Part VI. Charitable Giving Deductible Charitable Contributions Foreign Charities and Cross Border Giving Index
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