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The law of tax-exempt organizations /

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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...

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Bibliographic Details
Main Author: Hopkins, Bruce R. (Author)
Format: eBook
Language:English
Published: Hoboken : John Wiley & Sons, 2015.
Edition:Eleventh edition.
Series:Wiley nonprofit authority
Subjects:
Nonprofit organizations > Law and legislation > United States.
Nonprofit organizations > Taxation > Law and legislation > United States.
Tax exemption > Law and legislation > United States.
Electronic books.
Online Access:Connect to the full text of this electronic book
Table of Contents:
  • And Related Tests and Doctrines 4.1 Forms of Tax-Exempt Organizations 4.2 Governing Instruments 4.3 Organizational Test 4.4 Primary Purpose Test 4.5 Operational Test 4.6 Exclusively Standard 4.7 Commensurate Test 4.8 Consideration of Organizations & rsquo; names 4.9 State Action Doctrine 4.10 Operations for Profit 4.11 Commerciality Doctrine 4.12 Social Enterprise Developments Chapter 5: Nonprofit Governance 5.1 Boards of Directors Basics 5.2 Board Composition and Tax Law 5.3 Duties and Responsibilities 5.4 Board Member Liability 5.5 Sarbanes-Oxley Act 5.6 Nonprofit Governance Principles 5.7 IRS and Governance Part Three: Tax-Exempt Charitable Organizations Chapter 6: Concept of Charitable 6.1 Federal Tax Law Definition of Charitable 6.2 Public Policy Doctrine 6.3 Collateral.