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Informationen zum Autor Bruce R. Hopkins is the country's leading authority on tax-exempt organizations and is a senior partner with the firm Polsinelli Shughart. He is the author or coauthor of more than 25 books, including The Law of Tax-Exempt Organizations, Ninth Edition , and the newsletter Bruce R. Hopkins' Nonprofit Counsel , all published by Wiley. Klappentext Get comprehensive, detailed guidance on the tax law of unrelated businesses for tax-exempt organizations, written by the leading expert in the field The Tax Law of Unrelated Business for Nonprofit Organizations has everything you need to help you understand and interpret the general rules, modifications, and exceptions of the tax law of unrelated business for nonprofit organizations--including the unrelated debt-financed income rules, commercial activities, use of separate entities, and reporting requirements. This comprehensive resource equips you to fully analyze your organization's operations from the unrelated business perspective. You'll focus on details pertaining to the unrelated business income tax return (Form 990-T) and its many schedules. In addition, you'll get six appendices and tables to help round out your analysis. This authoritative guide explores every facet of tax law applicable to unrelated business for nonprofit organizations, including the rules governing: Publishing Advertising Corporate sponsorships Gift shops Restaurants and cafes List rentals and exchanges Trade shows Travel tours Real property development Research programs Gambling and gaming Endorsements Convenience businesses Foreign source income This must-have resource is filled with explanations and illustrations and hands-on guidance from Bruce R. Hopkins, the leading authority in nonprofit law. Its in-depth information shows you how to thoroughly and authoritatively manage unrelated business activities and protect your organization's tax-exempt status. Zusammenfassung Just about everything an exempt organization does amounts to one or more businesses! these businesses are regularly carried on! and these businesses are related! unrelated! or shielded from taxation by a statutory exception. Inhaltsverzeichnis Preface. Chapter One: Tax Exemption and Unrelated Business: Introduction. 1.1 Tax Exemption: A Perspective. 1.2 Source of Tax Exemption. 1.3 Tax-Exempt Organizations. 1.4 Philosophical Principles of Exempt Organizations Law. 1.5 Categories of Tax-Exempt Organizations. 1.6 Rationale for Unrelated Business Rules. 1.7 Organizations Subject to Unrelated Business Rules. 1.8 Tax Exemption and Competition. 1.9 Concise History of the Unrelated Business Rules. 1.10 Private Inurement and Private Benefit. 1.11 Determining Allowable Unrelated Business. Chapter Two: Unrelated Business: The Basics. 2.1 The Analytic Framework. 2.2 Definition of Trade or Business . 2.3 Fragmentation Rule. 2.4 Profit Motive Requirement. 2.5 Definition of Regularly Carried On . 2.6 Definition of Related Business . 2.7 Definition of Substantially Related Business . Chapter Three: Modifications. 3.1 Passive Income in General. 3.2 Dividends. 3.3 Interest. 3.4 Securities Lending Income. 3.5 Certain Consideration. 3.6 Annuities. 3.7 Royalties. 3.8 Rent. 3.9 Other Investment Income. 3.10 Capital Gains. 3.11 Gain from Lapses or Terminations of Options. 3.12 Loan Commitment Fees. 3.13 Research Income. 3.14 Electric Companies' Member Income. 3.15 Foreign Source Income. 3.16 Brownfield Sites G...
