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...

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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:
Nonprofit organizations > Taxation > Law and legislation > United States.
Charitable uses, trusts, and foundations > Taxation > United States.
Fondations (Droit) > Impôts > États-Unis.
BUSINESS & ECONOMICS > Nonprofit Organizations & Charities.
Charitable uses, trusts, and foundations > Taxation
Nonprofit organizations > Taxation > Law and legislation
United States
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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.

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