The law of tax-exempt organizations / Bruce R. Hopkins.

Format:

Book

Author/Creator:

Hopkins, Bruce R., author.

Series:

Wiley nonprofit authority series.

Wiley nonprofit authority

Language:

English

Subjects (All):

Nonprofit organizations--Taxation--Law and legislation--United States.

Nonprofit organizations.

Charitable uses, trusts, and foundations--Taxation--United States.

Charitable uses, trusts, and foundations.

Physical Description:

1 online resource (930 pages).

Edition:

Twelfth edition.

Place of Publication:

Hoboken, New Jersey : Wiley, [2019]

System Details:

text file

Summary:

Tax-exempt law explained, for lawyers and nonlawyers alike The 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 year Written 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.

Contents:

Definition of and rationales for tax-exempt organizations

Overview of nonprofit sector and tax-exempt organizations

Tax exemption: source and recognition

Organizational, operational, and related tests and doctrines

Nonprofit governance

Concept of charitable

Charitable organizations

Educational organizations

Scientific organizations

Religious organizations

Other types of charitable organizations

Public charities and private foundations

Social welfare organizations

Business leagues and similar organizations

Social clubs

Labor, agricultural, and horticultural organizations

Political organizations

Employee benefit funds

Other categories of tax-exempt organizations

Private inurement and private benefit doctrines

Intermediate sanctions

Legislative activities by tax-exempt organizations

Political campaign activities by tax-exempt organizations

Unrelated business: basic rules

Unrelated business: modifications, exceptions, special rules, and taxation

Exemption recognition and notice processes

Administrative and litigation procedures

Operational requirements

Tax-exempt organizations and exempt subsidiaries

Tax-exempt organizations and for-profit subsidiaries

Tax-exempt organizations and joint ventures

Tax-exempt organizations: other operations and restructuring.

Notes:

Includes bibliographical references and index.

Description based on print version record.

ISBN:

9781119538011

1119538017

9781119538028

1119538025

OCLC:

1074278283