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The law of tax-exempt organizations

Author: Bruce R Hopkins
Publisher: Hoboken, N.J. : J. Wiley & Sons, ©2003.
Edition/Format:   Print book : English : 8th edView all editions and formats
Summary:

A source of information on federal laws. This book helps the lawyers and managers of tax exempt organizations by providing information on regulations pertaining to tax exempt organizations. It  Read more...

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Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Bruce R Hopkins
ISBN: 0471268208 9780471268208
OCLC Number: 51258402
Description: xxii, 1106 pages ; 26 cm
Contents: pt. I. Introduction to the law of tax-exempt organizations. Philosophy underlying and rationales for tax-exempt organizations --
Overview of nonprofit sector and tax-exempt organizations --
Sources, advantages, and disadvantages of tax exemption --
Organizational, operational, and similar tests --
pt. II. Tax-exempt charitable organizations. Scope of term charitable --
Charitable organizations --
Educational organizations --
Religious organizations --
Scientific organizations --
Other charitable organizations --
Public charities and private foundations --
pt. III. 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 --
pt. IV. General exempt organization laws. Private inurement, private benefit, and excess benefit transactions --
Legislative activities by tax-exempt organizations --
Political campaign activities by tax-exempt organizations --
Insurance and fundraising activities --
Exemption recognition process --
Operational considerations --
pt. V. 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 incomer and tax-exempt entity leasing rules --
pt. VI. 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.
Responsibility: Bruce R. Hopkins.
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