The law of tax-exempt organizations /

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Written in a practical format thats accessible to lawyers and non-lawyers alike, this book is a trustworthy resource for anyone involved in advising or managing charitable organizations, social welfare entities, associations, clubs, or any other type of tax-exempt entity. --

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Hopkins, Bruce R. (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Hoboken, New Jersey : Wiley, [2019]
Edición:Twelfth 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:
  • Part one. Ontroduction to the law of tax-exempy organizations:
  • 1. Definition of and rationales for tax-exempt organizations
  • 2. Overview of nonprofit sector and tax-exempt organizations
  • Part two. Fundamentals of the law of tax-exempt organizations:
  • 3. Tax exemption: source and recognition
  • 4. Organizational, operational, and related tests and doctrines
  • 5. Nonprofit governance
  • Part three. Tax-exempt charitable organizations:
  • 6. Concept of "charitable"
  • 7. Charitable organizations
  • 8. Educational organizations
  • 9. Scientific organizations
  • 10. Religious organizations
  • 11. Other types of charitable organizations
  • 12. Public charities and private foundations
  • Part four. Other tax-exempt organizations:
  • 13. Social welfare organizations
  • 14. Business leagues and similar organizations
  • 15. Social clubs
  • 16. Labor, agricultural, and horticultural organizations
  • 17. Political organizations
  • 18. Employee benefit funds
  • 19. Other categories of tax-exempt organizations
  • Part five. Principal exempt organization laws
  • 20. Private inurement and private benefit doctrines
  • 21. Intermediate sanctions
  • 22. Legislative activities by tax-exempt organizations
  • 23. Political campaign activities by tax-exempt organizations
  • 24. Unrelated business: basic rules
  • 25. Unrelated business: modifications, exceptions, special rules, and taxation
  • Part six. Acquisition and maintenance of tax exemption:
  • 26. Exemption recognition and notice processes
  • 27. Administrative and litigation procedures
  • 28. Operational requirements
  • Part seven. Interorganizational structures and operational forms:
  • 29. Tax-exempt organizations and exempt subsidiaries
  • 30. Tax-exempt organizations and for-profit subsidiaries
  • 31. Tax-exempt organizations and joint ventures
  • 32. Tax-exempt organizations: other operations and restructuring.

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