The Law of Tax-Exempt Organizations, 2026 Supplement.

Format:

Book

Author/Creator:

Hamilton, Shane T.

Series:

Wiley Nonprofit Authority Series

Language:

English

Subjects (All):

Nonprofit organizations.

Charity organization.

Physical Description:

1 online resource (371 pages)

Edition:

13th ed.

Place of Publication:

Newark : John Wiley & Sons, Incorporated, 2026.

Summary:

Stay current with rapidly evolving tax-exempt regulations and emerging issues The 2026 Supplement to the 13th edition of The Law of Tax-Exempt Organizations updates and expands this authoritative resource with the most recent statutes, regulations, rulings, and court opinions affecting nonprofit organizations.

Contents:

Cover

Title Page

Copyright

Contents

About the Author

Preface

Book Citations

Chapter One: Definition of and Rationales for Tax-Exempt Organizations

1.2 Definition of Tax-Exempt Organization

1.4 Political Philosophy Rationale

Chapter Two: Overview of Nonprofit Sector and Tax-Exempt Organizations

2.1 Profile of Nonprofit Sector

2.2 Organization of IRS

(b) Tax Exempt and Government Entities Division

Chapter Three: Tax Exemption: Source and Recognition

3.2 Recognition of Tax Exemption

(a) General Rules

3.3 Recognition of Public Charity, Private Foundation Status

Chapter Four: Organizational, Operational, and Related Tests and Doctrines

4.3 Organizational Test

(a) Statement of Purposes

(b) Dissolution Requirements

(i) Charitable Organizations

(ii) Noncharitable Organizations

(iii) Disclosure Requirements

(e) Rules for Limited Liability Companies

4.4 Substantial Nonexempt Purposes

(a) Meaning of Exclusively

(b) Substantial Nonexempt Purpose Test

(c) Primary Purpose Test

(d) Meaning of Insubstantial

(e) Noncharitable Exempt Purposes

4.5 Operational Test

(a) Operational Test for Charitable Organizations

(b) Activities Test

(c) Quantification of Activities

(d) Action Organizations

(e) Aggregate Principle

4.6 Feeder Organizations

4.7 Commensurate Test

4.9 Commerciality Doctrine

(c) Origin of Doctrine

(e) Other Court Applications of Doctrine

(f) Elements of Commerciality

(g) IRS Ruling Policy

(h) Contemporary Perspective on Doctrine

Chapter Five: Nonprofit Governance

5.3 Board Duties and Responsibilities

(a) Duty of Care

(b) Duty of Loyalty

(c) Duty of Obedience

Chapter Six: Concept of Charitable

6.2 Public Policy Doctrine

(a) General Principles.

(e) Affirmative Action Principles

6.3 Collateral Concepts

(b) Means-to-End/Instrumentality Rule

(i) Illegality Doctrine

Chapter Seven: Charitable Organizations

7.2 Relief of Distressed

(b) Disaster Relief Programs

(ii) Public Charities

7.3 Credit Counseling

(a) Initial Evolution of Exemption Law

7.6 Promotion of Health

(a) Hospital Law in General

(b) Additional Statutory Requirements for Hospitals

(ii) Community Health Needs Assessment

(iii) Financial Assistance Policy

(vii) Mandatory IRS Review of Tax Exemption

(m) Accountable Care Organizations

7.13 Consortia

(a) General Principles

(c) Cooperative Arrangements

7.14 Fundraising Organizations

7.15 Government Entities as Charitable Counterparts

7.16 Other Categories of Charity

(c) Promotion of Sports

7.18 Charitable Grants to Individuals

Chapter Eight: Educational Organizations

8.3 Educational Organizations

(a) Schools, Colleges, and Universities

8.4 Instruction of Individuals

8.5 Instruction of Public

Chapter Nine: Scientific Organizations

9.5 Technology Transfer

Chapter Ten: Religious Organizations

10.1 Constitutional Law Framework

(c) Internal Revenue Code Provisions

10.3 Churches and Similar Institutions

(b) Associational Test

10.8 Apostolic Organizations

Chapter Eleven: Other Types of Charitable Organizations

11.2 Amateur Sports Organizations

11.6 Charitable Risk Pools

Chapter Twelve: Public Charities and Private Foundations

12.1 Federal Tax Law Definition of Private Foundation

(a) Private Foundation Defined

(g) Organizational Test

12.3 Categories of Public Charities

12.5 Donor-Advised Funds

12.6 Endowment Funds

(b) College and University Endowment Tax.

Chapter Thirteen: Social Welfare Organizations

13.1 Concept of Social Welfare

(b) Benefits to Members

13.2 Requirement of Community

(a) Homeowners' and Other Property Owners' Associations

13.3 Conduct of Business

13.4 Advocacy Organizations

Chapter Fourteen: Business Leagues and Similar Organizations

14.1 Concept of Business League

(iii) Dues

(e) Professional Organizations

(g) Certification Programs

14.2 Disqualifying Activities

(c) Performance of Particular Services

14.3 Chambers of Commerce

Chapter Fifteen: Social Clubs

15.1 Social Clubs in General

(b) Membership Requirement

(c) Permitted Club Functions and Activities

(d) Other Tax Law Matters

15.2 Public Use and Investment Income Limitations

(b) IRS Guidelines

(c) 35/15 Nonmember Income Safe-Harbor

(i) General Rule

(ii) Facts and Circumstances Test.

(d) Use of Taxable Subsidiaries

15.3 Exception to Limitations for Unusual Amounts

Chapter Sixteen: Labor, Agricultural, and Horticultural Organizations

16.1 Labor Organizations

Chapter Seventeen: Political Organizations

17.4 Public Policy Advocacy Activities

Chapter Eighteen: Employee Benefit Funds

18.3 Voluntary Employees' Beneficiary Associations

Chapter Nineteen: Other Categories of Tax-Exempt Organizations

19.5 Benevolent or Mutual Organizations

(b) Mutual Organizations

19.6 Cemetery Companies

19.18 Qualified Health Insurance Issuer

19.19 Qualified Tuition Programs

(a) State-Sponsored Programs

(c) Other Rules

19.20 ABLE Programs

19.22 Governmental and Quasi-Governmental Entities

(b) Income Exclusion Rule

(c) Integral Parts of States

(d) State Instrumentalities

19.23 Native American Tribes.

Chapter Twenty: Private Inurement and Private Benefit Doctrines

20.1 Concept of Private Inurement

20.4 Compensation Issues

(b) Determining Reasonableness of Compensation

20.5 Excess Executive Compensation Tax

(a) Overview

(c) Definition of Covered Employee

(g) For-Profit Executives as Volunteers

(i) TIGTA Examination

20.6 Other Forms of Private Inurement

(i) Services Rendered

20.8 Incidental Private Inurement

20.12 Private Inurement and Other Categories of Exempt Organizations

20.13 Private Benefit Doctrine

(b) Incidental Private Benefit

(c) Joint Venture Law

(d) Perspective

Chapter Twenty-One: Intermediate Sanctions

21.2 Tax-Exempt Organizations Involved

21.3 Disqualified Persons

21.4 Excess Benefit Transactions

(c) Automatic Excess Benefit Transactions in General

21.10 Excise Tax Regime

21.14 Return for Payment of Excise Taxes

Chapter Twenty-Two: Legislative Activities by Tax-Exempt Organizations

22.3 Lobbying by Charitable Organizations

(c) Substantial Part Test

(i) Action Organizations

(iii) Allowable Lobbying

(d) Expenditure Test

(viii) Affiliated Organizations

22.4 Lobbying Expenditures and Tax Sanctions

22.5 Legislative Activities of Social Welfare Organizations

22.6 Legislative Activities of Business Leagues

(a) Business Expense Deduction Disallowance Rules

(c) Proxy Tax Rules

22.7 Legislative Activities of Other Exempt Organizations

Chapter Twenty-Three: Political Campaign Activities by Tax-Exempt Organizations

23.1 Introduction

23.2 Prohibition on Charitable Organizations

(b) Participation or Intervention

(ii) Political Campaign Intervention

23.3 Political Campaign Expenditures and Tax Sanctions

23.6 Political Activities of Social Welfare Organizations.

(a) General Principles

(b) Primary Activities Test

(c) Tax Consequences of Political Activities

23.10 Advocacy Communications

Chapter Twenty-Four: Unrelated Business: Basic Rules

24.1 Introduction to Unrelated Business Rules

24.5 Contemporary Applications of Unrelated Business Rules

(i) Fundraising

(i) Fundraising as Unrelated Business

(k) Provision of Services

24.9 Commercial-Type Insurance

Chapter Twenty-Five: Unrelated Business: Modifications, Exceptions, Special Rules, and Taxation

25.2 Exceptions

(h) Bingo Game Income

(j) Low-Cost Articles

(l) Associate Member Dues

25.5 "Bucketing" Rule

(b) Regulations

Chapter Twenty-Six: Exemption Recognition and Notice Processes

26.1 Recognition Application Procedure

(a) Introduction

(b) General Procedures

(i) Required Information

(ii) Other Procedural Elements

(c) Completed Application

(d) User Fees

(e) Penalties for Perjury

(f) Streamlined Application

(g) Withdrawal of Request

(h) Reliance on Determination Letters

26.2 Requirements for Charitable Organizations

26.3 Nonprivate Foundation Status

(a) Notice Requirement

26.4 Requirements for Social Welfare Organizations

26.5 Requirements for Certain Credit Counseling Organizations

26.6 Requirements for Certain Employee Benefit Organizations

26.8 Requirements for Certain Health Insurance Issuers

26.10 Rules for Other Categories of Organizations

26.11 Group Exemption Rules

(a) Existing Procedures

(c) Proposed Revised Procedures

26.12 Terrorism-Related Suspension of Tax Exemption

26.13 Notice Requirements for Social Welfare Organizations

26.14 Notice Requirements for Political Organizations

26.15 Integral Part Doctrine

26.16 Forfeiture of Tax Exemption.

Chapter Twenty-Seven: Administrative and Litigation Procedures.

Notes:

Description based on publisher supplied metadata and other sources.

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ISBN:

1-394-35434-7

OCLC:

1590082501