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The Law of Tax-exempt Organizations 8th ed

Bruce R. Hopkins

ISBN13: 9780471268208
ISBN: 0471268208
Published: March 2003
Publisher: John Wiley & Sons Ltd
Country of Publication: USA
Format: Hardback
Price: Out of print





The Eighth Edition to The Law of Tax Exempt Organizations is an important revision and expansion of the definitive one-volume source of information on federal laws by the leading legal authority in the nonprofit sector. Written in plain English and supplemented annually, this book helps the lawyers and managers of tax-exempt organizations make sure that they are up-to-date on all current regulations pertaining to tax-exempt organizations, and that they are well-prepared to make decisions about their organizations actions and future. The Eighth Edition provides detailed documentation and citations, such as references to regulations, rulings, cases, and tax literature (including current articles and tax law review notes) and includes an exhaustive index, Internal Revenue Code citations, tables of cases, and IRS rulings.

Supplements are available to purchase separately.

Contents:
PART ONE. INTRODUCTION TO THE LAW OF TAX--EXEMPT ORGANIZATIONS. Philosophy Underlying and Rationales for Tax--Exempt Organizations. Overview of Nonprofit Sector and Tax--Exempt Organizations. Sources, Advantages, and Disadvantages of Tax Exemption. Organizational, Operational, and Similar Tests. PART TWO. TAX--EXEMPT CHARITABLE ORGANIZATIONS. Scope of Term Charitable. Charitable Organizations. Educational Organizations. Religious Organizations. Scientific Organizations. Other Charitable Organizations. Public Charities and Private Foundations. PART THREE. NONCHARITABLE TAX--EXEMPT ORGANIZATIONS. Social Welfare Organizations. Associations and Other Business Leagues. Social Clubs. Labor, Agricultural, and Horticultural Organizations. Employee Benefit Funds. Political Organizations. Other Tax--Exempt Organizations. PART FOUR. GENERAL EXEMPT ORGANIZATION LAWS. Private Inurement, Private Benefit, and Excess Benefit Transactions. Legislative Activities by Tax--Exempt Organizations. Political Campaign Activities by Tax--Exempt Organizations. Insurance and Fundraising Activities. Exemption Recognition Process. Operational Considerations. PART FIVE. THE COMMERCIALITY DOCTRINE AND UNRELATED BUSINESS INCOME TAXATION. The Commerciality Doctrine. Unrelated Business Activities. Exceptions to Unrelated Income Taxation. Unrelated Income Taxation and Feeder Organizations. Unrelated Debt--Financed Incomer and Tax--Exempt Entity Leasing Rules. PART SIX. INTRR--ORGANIZATIONAL STRUCTURES AND OPERATIONAL FORMS. Combinations of Tax--Exempt Organizations. Tax--Exempt Organizations and For--Profit Subsidiaries. Tax--Exempt Organizations, Partnerships, and Joint Ventures. Organizational and Operational Considerations. Appendix A: Sources of the Law. Appendix B: Internal Revenue Code Sections. Appendix C: 68 Categories of Tax--Exempt Organizations. Table of Cases. Table of IRS Revenue Rulings and Revenue Procedures. Table of IRS Private Determinations Cited in Text. Table of Cases Discussed in Bruce R. Hopkins' Nonprofit Counsel. Table of IRS Private Determinations Discussed in Bruce R. Hopkins' Nonprofit Counsel. Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda. Index.