Taxation of Nonprofit Organizations: Cases and Materials

Taxation of Nonprofit Organizations: Cases and Materials

by James J. Fishman, Stephen Schwarz


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Taxation of Nonprofit Organizations: Cases and Materials by James J. Fishman, Stephen Schwarz

This casebook provides detailed information on nonprofit organizations. The casebook provides the tools for fast, easy, on-point research. Part of the University Casebook Series®, it includes selected cases designed to illustrate the development of a body of law on a particular subject. Text and explanatory materials designed for law study accompany the cases.

Product Details

ISBN-13: 9781599416687
Publisher: West
Publication date: 01/01/2010
Pages: 749
Product dimensions: 7.30(w) x 9.80(h) x 0.50(d)

Table of Contents

PART ONE IntroductionChapter An Overview of the Nonprofit Sector Introduction Dimensions of the Nonprofit Sector Charity, Philanthropy and Nonprofit Organizations: An Historical Introduction Rationales for the Nonprofit Sector The Legal Framework PART TWO Tax Exemption Tax Exemption: Public Benefit Organizations Introduction The Rationale for Charitable Tax Exemption Basic Requirements for Charitable Tax Exemption Commercial Activities and Joint Ventures Inurement, Private Benefit and Intermediate Sanctions Limitations on Lobbying and Political Campaign Activities Social Welfare Organizations Procedural Issues Private Foundations The Universe of Private Foundations Private Foundation Alternatives Avoiding Private Foundation Status Private Foundation Excise Taxes Tax Exemption: Mutual Benefit Organizations The Rationale for Tax Exemption Labor, Agricultural and Horticultural Organizations Trade Associations and Other Business Leagues Social Clubs and Fraternal Organizations Other Mutual Benefit Organizations PART THREE Taxation of Business and Investment Income The Unrelated Business Income Tax Introduction The Nature of an Unrelated Trade or Business Exclusions from Unrelated Business Taxable Income Computation and Planning Issues Unrelated Debt-Financed Income Special Problems Proposals for Reform PART FOUR Charitable Giving The Charitable Contributions Deduction Introduction Charitable Contributions: Basic Principles Charitable Contributions of Property Planned Giving Techniques

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