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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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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Hopkins, Bruce R. (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Hoboken, NJ : Wiley, 2015.
Edición:11th edition.
Colección:Wiley nonprofit authority series.
Temas:
Acceso en línea:Texto completo

MARC

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520 |a "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. Get up to date on the latest regulations and court opinions See how recent IRS rulings impact many aspects of tax-exempt organizations law Learn how the health care shift has generated new guidelines Read new law concerning legislative and political activities, intermediate sanctions, and more 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"--  |c Provided by publisher. 
588 0 |a Print version record and CIP data provided by publisher. 
505 0 |a 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. 
504 |a Includes bibliographical references and index. 
590 |a ProQuest Ebook Central  |b Ebook Central Academic Complete 
650 0 |a Nonprofit organizations  |x Taxation  |x Law and legislation  |z United States. 
650 0 |a Charitable uses, trusts, and foundations  |x Taxation  |z United States. 
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