The law of tax-exempt organizations /
"The authoritative reference for nonprofit law, by leading expert Bruce R. Hopkins The Law of Tax-Exempt Organizations 11th edition details the complex set of statutes, regulations that govern this diverse category of organizations, IRS rulings, and court opinions. This new edition includes the...
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| Online Access: |
Full text (MCPHS users only) |
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| Main Author: | |
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Hoboken, NJ :
Wiley,
2015
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| Edition: | 11th edition. |
| Series: | Wiley nonprofit authority series.
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| Subjects: | |
| Local Note: | ProQuest Ebook Central |
Table of Contents:
- Definition of and rationales for tax-exempt organizations
- Overview of nonprofit sector and tax-exempt organizations
- Source, advantages, and disadvantages of tax-exemption
- Organizational, operational, and related tests and doctrines
- Nonprofit governance
- Concept of charitable
- Charitable organizations
- Educational organizations
- Scientific organizations
- Religious organizations
- Other charitable organizations
- Public charities and private foundations
- Social welfare organizations
- Business leagues and like organizations
- Social clubs
- Labor, agricultural, and horticultural organizations
- Political organizations
- Employee benefit funds
- Other categories of tax-exempt organizations
- Private inurement and private benefit
- Intermediate sanctions
- Legislative activities by tax-exempt organizations
- Political campaign activities by tax-exempt organizations
- Unrelated business: basic rules
- Unrelated business: modifications, exceptions, and special rules
- 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.
