Law of Tax-Exempt Organizations

Informationen zum Autor BRUCE R. HOPKINS is a practicing lawyer, law professor, and public speaker. He has written 40 books, and writes a monthly newsletter, on nonprofit law subjects. He maintains a website about tax-exempt organization law at www.brucerhopkinslaw.com. Klappentext Tax-exempt law explained, for lawyers and nonlawyers alikeThe Law of Tax-Exempt Organizations has, for decades, been the definitive single-volume source of legal information for nonprofit lawyers and managers alike. Author Bruce R. Hopkins is widely recognized as the leading authority on the subject; in this thoroughly revised Twelfth Edition, he provides all the updates you need to stay current on the latest changes to tax code, regulatory, and case law developments. Annual supplements available with the book will ensure that you don't miss any important updates.Making solid decisions about the future of any tax-exempt organization requires a firm and up-to-date understanding of the relevant tax and other law. This reference provides guidance on the latest developments in eligibility for tax exemption, the private inurement and private benefit doctrines, nonprofit governance, lobbying, political campaign activity, public charities, private foundations, donor-advised funds, unrelated business activities, reporting, disclosure requirements, and more.* Understand the tax code, regulations, and case law pertaining to all categories of tax-exempt organizations* Access the nonprofit law standard reference guide, written by the leading legal expert on tax-exempt organizations* Prepare yourself to make well-founded strategic decisions about the current and future actions of your organization* Review annual supplements that provide plain-English information on changes for each tax yearWritten in a practical format that's accessible to lawyers and non-lawyers alike, The Law of Tax-Exempt Organizations, Twelfth Edition, is a trustworthy resource for anyone involved in advising or managing charitable organizations, social welfare entities, associations, clubs, or any other type of tax-exempt entity. Zusammenfassung Tax-exempt law explained! for lawyers and nonlawyers alikeThe Law of Tax-Exempt Organizations has! for decades! been the definitive single-volume source of legal information for nonprofit lawyers and managers alike. Author Bruce R. Hopkins is widely recognized as the leading authority on the subject; in this thoroughly revised Twelfth Edition! he provides all the updates you need to stay current on the latest changes to tax code! regulatory! and case law developments. Annual supplements available with the book will ensure that you don't miss any important updates.Making solid decisions about the future of any tax-exempt organization requires a firm and up-to-date understanding of the relevant tax and other law. This reference provides guidance on the latest developments in eligibility for tax exemption! the private inurement and private benefit doctrines! nonprofit governance! lobbying! political campaign activity! public charities! private foundations! donor-advised funds! unrelated business activities! reporting! disclosure requirements! and more.* Understand the tax code! regulations! and case law pertaining to all categories of tax-exempt organizations* Access the nonprofit law standard reference guide! written by the leading legal expert on tax-exempt organizations* Prepare yourself to make well-founded strategic decisions about the current and future actions of your organization* Review annual supplements that provide plain-English information on changes for each tax yearWritten in a practical format that's accessible to lawyers and non-lawyers alike! The Law of Tax-Exempt Organizations! Twelfth Edition! is a trustworthy resource for anyone involved in advising or managing charitable organizations! social welfare entities! associations! clubs! or any other type of tax-exempt entity.<...

List of contents

About the Authors xxiii
 
Preface xxv
 
About the Online Resources xxxi
 
Book Citations xxxiii
 
Part One: Introduction to The Law of Tax-Exempt Organizations
 
1 Definition of and Rationales for Tax-Exempt Organizations 3
 
2 Overview of Nonprofit Sector and Tax-Exempt Organizations 21
 
Part Two: Fundamentals of The Law of Tax-Exempt Organizations
 
3 Tax Exemption: Source and Recognition 33
 
4 Organizational, Operational, and Related Tests and Doctrines 39
 
5 Nonprofit Governance 87
 
Part Three: Tax-Exempt Charitable Organizations
 
6 Concept of Charitable 109
 
7 Charitable Organizations 139
 
8 Educational Organizations 207
 
9 Scientific Organizations 229
 
10 Religious Organizations 237
 
11 Other Types of Charitable Organizations 271
 
12 Public Charities and Private Foundations 285
 
Part Four: Other Tax-Exempt Organizations
 
13 Social Welfare Organizations 325
 
14 Business Leagues and Similar Organizations 337
 
15 Social Clubs 363
 
16 Labor, Agricultural, and Horticultural Organizations 379
 
17 Political Organizations 389
 
18 Employee Benefit Funds 403
 
19 Other Categories of Tax-Exempt Organizations 417
 
Part Five: Principal Exempt Organization Laws
 
20 Private Inurement and Private Benefit Doctrines 473
 
21 Intermediate Sanctions 521
 
22 Legislative Activities by Tax-Exempt Organizations 549
 
23 Political Campaign Activities by Tax-Exempt Organizations 577
 
24 Unrelated Business: Basic Rules 601
 
25 Unrelated Business: Modifications, Exceptions, Special Rules, and Taxation 675
 
Part Six: Acquisition and Maintenance of Tax Exemption
 
26 Exemption Recognition and Notice Processes 707
 
27 Administrative and Litigation Procedures 741
 
28 Operational Requirements 771
 
Part Seven: Interorganizational Structures and Operational Forms
 
29 Tax-Exempt Organizations and Exempt Subsidiaries 815
 
30 Tax-Exempt Organizations and For-Profit Subsidiaries 827
 
31 Tax-Exempt Organizations and Joint Ventures 843
 
32 Tax-Exempt Organizations: Other Operations and Restructuring 857
 
Index 873

Product details

• Authors: Br Hopkins, Bruce R Hopkins, Bruce R. Hopkins, Bruce R. (Member Hopkins, Hopkins Bruce R.
• Publisher: Wiley, John and Sons Ltd
• Languages: English
• Product format: Hardback
• Released: 30.04.2019
• EAN: 9781119538042
• ISBN: 978-1-119-53804-2
• No. of pages: 928
• Series: Wiley Nonprofit Authority; Wiley Nonprofit Authority
• Subjects: Social sciences, law, business > Business > Management; Business & management, Wirtschaft u. Management, Gemeinnützige Organisationen / Recht, Non-Profit Organizations / Law, Gemeinnützige Einrichtung /Recht