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 most...
| Main Author: | |
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| Format: | eBook |
| Language: | English |
| Published: |
Hoboken :
John Wiley & Sons,
2015.
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| Edition: | Eleventh edition. |
| Series: | Wiley nonprofit authority
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| Subjects: | |
| Online Access: | Connect to the full text of this electronic book |
| Summary: | 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 most up-to-date coverage of subjects such as: nonprofit governance, and new rules for donor advised funds and supporting organizations, updates on unrelated business activities. Discussion of subjects such as the private inurement doctrine and private benefit doctrine have been expanded in light of recent IRS ruling activity. Written in plain English and supplemented annually, this book helps the lawyers and managers of tax-exempt organizations stay up-to-date on relevant law developments so they can make more informed decisions about their organization's actions and future direction. This eleventh edition is an important revision, with significant updates and vital information you need to know. Written by one of the country's leading authorities on the law surrounding tax-exempt organizations, this comprehensive and authoritative reference allows you to learn the particulars of the subject matter or get a quick refresher regarding specific rules of interest. For newcomers and experienced practitioners alike, The Law of Tax-Exempt Organizations 11th edition provides a single-volume resource for the latest, most up-to-date information aspects of the law. |
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| Item Description: | About the Author Preface About the Online Resources Book Citations Part One: Introduction to the Law of Tax-Exempt Organizations Chapter 1: Definition of and Rationales for Tax-Exempt Organizations 1.1 Definition of Nonprofit Organization 1.2 Definition of Tax-Exempt Organization 1.3 Tax-Exempt Organizations Law Philosophy 1.4 Political Philosophy Rationale 1.5 Inherent Tax Rationale 1.6 Other Rationales and Reasons For Exempt Organizations 1.7 Freedom of Association Doctrine Chapter 2: Overview of Nonprofit Sector and Tax-Exempt Organizations 2.1 Profile of Nonprofit Sector 2.2 Organization of IRS 2.3 Charitable Contribution Deduction Rules 2.4 Evolution of Statutory Regime Part Two: Fundamentals of the Law of Tax-Exempt Organizations Chapter 3: Source, Advantages, And Disadvantages of Tax Exemption 3.1 Source of Tax Exemption 3.2 Recognition of Tax Exemption 3.3 Recognition of Public Charity, Private Foundation Status 3.4 Advantages of Tax-Exempt Status 3.5 Disadvantages of Tax-Exempt Status 3.6 Alternatives to Tax-Exempt Status Chapter 4: Organizational, Operational, Concepts Chapter 7: Charitable Organizations 7.1 Relief of Poor 7.2 Relief of Distressed 7.3 Credit Counseling 7.4 Provision of Housing 7.5 Down Payment Assistance 7.6 Promotion of Health 7.7 Lessening Burdens of Government 7.8 Advancement of Education 7.9 Advancement of Science 7.10 Advancement of Religion 7.11 Promotion of Social Welfare 7.12 Promotion of Arts 7.13 Consortia 7.14 Fundraising Organizations 7.15 Instrumentalities of Government 7.16 Other Categories of Charity Chapter 8: Educational Organizations 8.1 Federal Tax Law Definition of Educational 8.2 Education Contrasted with Propaganda 8.3 Educational Institutions 8.4 Instruction of Individuals 8.5 Instruction of Public 8.6 Educational Activity as Commercial Business 8.7 Educational Activity as Private Benefit. Function 8.8 Child Care Organizations Chapter 9: Scientific Organizations 9.1 Federal Tax Law Definition of Science 9.2 Concept of Research 9.3 Requirement of Public Interest 9.4 Scientific as Charitable or Educational 9.5 Technology Transfer Chapter 10: Religious Organizations 10.1 Constitutional Law Framework 10.2 Federal Tax Law Definition of Religion 10.3 Churches and Similar Institutions 10.4 Conventions or Associations of Churches 10.5 Integrated Auxiliaries of Churches 10.6 Mission Societies 10.7 Religious Orders 10.8 Apostolic Organizations 10.9 Communal Groups 10.10 Retreat Facilities Chapter 11: Other Charitable Organizations 11.1 Cruelty Prevention Organizations 11.2 Amateur Sports Organizations 11.3 Public Safety Testing Organizations 11.4. Cooperative Hospital Service Organizations 11.5 Cooperative Educational Service Organizations 11.6 Charitable Risk Pools 11.7 Literary Organizations 11.8 Donor-Advised Funds 11.9 Endowment Funds Chapter 12: Public Charities and Private Foundations 12.1 Federal Tax Law Definition of Private Foundation 12.2 Disqualified Persons 12.3 Categories of Public Charities 12.4 Private Foundation Rules 12.5 Consequences of Private Foundation Status Part Four: Other Tax-Exempt Organizations Chapter 13: Social Welfare Organizations 13.1 Concept of Social Welfare 13.2 Requirement of Community 13.3 CONDUCT OF BUSINESS 13.4 Advocacy Organizations 13.5 Comparison with Charitable Organizations Chapter 14: Business Leagues and Like Organizations 14.1 Concept of Business League 14.2 Disqualifying. Activities 14.3 Chambers of Commerce 14.4 Boards of Trade(a) Line-of-Business Requirement 14.5 Real Estate Boards Chapter 15: Social Clubs 15.1 Social Clubs in General 15.2 Public Use Limitation 15.3 Investment Income Limitation 15.4 Exceptions to Limitations 15.5 Taxation of Social Clubs 15.6 Sale of Club Assets Chapter 16: Labor, Agricultural, And Horticultural Organizations 16.1 Labor Organizations 16.2 Agricultural Organizations 16.3 Horticultural Organizations Chapter 17: Political Organizations 17.1 Political Organizations in General 17.2 Organizational Test 17.3 Operational Test 17.4 Public Policy Advocacy Activities 17.5 Taxation of Political Organizations 17.6 Taxation of Other Exempt Organizations 17.7 Avoiding Political Organizations Tax 17.8 Independent Political Action Committees Chapter 18: Employee Benefit Funds 18.1 Overview of Employee Benefits Law 18.2 Special Rules for Welfare Benefit Funds 18.3 Voluntary Employees' Beneficiary Associations 18.4 Supplemental Unemployment Benefit Trusts 18.5 Black Lung Benefits Trusts 18.6 Retirement Plan Trust Funds 18.7 Other Benefit Funds Chapter 19: Other Tax-Exempt Organizations 19.1. Instrumentalities of United States 19.2 Title-Holding Corporations 19.3 Local Associations of Employees 19.4 Fraternal Organizations 19.5 Benevolent or Mutual Organizations 19.6 Cemetery Companies 19.7 Credit Unions 19.8 Mutual Reserve Funds 19.9 Insurance Companies and Associations 19.10 Crop Operations Finance Corporations 19.11 Veterans' Organizations 19.12 Farmers' Cooperatives 19.13 Shipowners' Protection and Indemnity Associations 19.14 Homeowners' Associations 19.15 High-Risk Individuals Health Care Coverage Organizations 19.16 Workers' Compensation Reinsurance Organizations 19.17 Railroad Retirement Investment. |
| Physical Description: | 1 online resource. |
| ISBN: | 9781118874226 1118874226 9781118873977 1118873971 |