The Law of Tax-Exempt Organizations + Website, Eleventh Edition 2017 Cumulative Supplement.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Hopkins, Bruce R.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Somerset : John Wiley & Sons, Incorporated, 2017.
Edición:11th ed.
Temas:
Nonprofit organizations > Taxation > Law and legislation > United States.
Charitable uses, trusts, and foundations > Taxation > United States.
Fondations (Droit) > Impôts > États-Unis.
Charitable uses, trusts, and foundations > Taxation
Nonprofit organizations > Taxation > Law and legislation
United States
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Cover ; Title Page ; Copyright ; Contents ; Preface ; Chapter 1: Definition of and Rationales for Tax-Exempt Organizations ; * 1.1 Definition of Nonprofit Organization ; (a) Nonprofit Organization Defined; 1.2 Definition of Tax-Exempt Organization ; * 1.4 Political Philosophy Rationale.
  • Chapter 2: Overview of Nonprofit Sector and Tax-Exempt Organizations * 2.1 Profile of Nonprofit Sector ; 2.2 Organization of IRS ; (c) EO Division's FY 2016 Work Plan; *(d) EO Division's FY 2017 Work Plan; Chapter 3: Source, Advantages, and Disadvantages of Tax Exemption ; * 3.2 Recognition of Tax Exemption.
  • Chapter 4: Organizational, Operational, and Related Tests and Doctrines 4.1 Forms of Tax-Exempt Organizations ; (a) General Rules; * 4.2 Governing Instruments ; *(d) Dissolution Requirements; 4.5 Operational Test; (a) Basic Rules; *(c) Quantification of Activities; *(e) Aggregate Principle; * 4.9 State Action Doctrine ; *(a) Doctrine in General.
  • 4.11 Commerciality Doctrine (d) Contemporary Application of Doctrine; Chapter 5: Nonprofit Governance ; 5.7 IRS and Governance ; (a) Matter of Agency Jurisdiction; (c) IRS Ruling Policy; Chapter 6: Concept of Charitable ; 6.2 Public Policy Doctrine ; (d) Other Forms of Discrimination; (e) Affirmative Action Principles; 6.3 Collateral Concepts ; (a) Requirement of Charitable Class.
  • Chapter 7: Charitable Organizations 7.4 Provision of Housing ; 7.6 Promotion of Health ; (a) Hospital Law in General; (b) Additional Statutory Requirements for Hospitals; (f) Health Maintenance Organizations; (l) Health Insurance Exchanges; 7.7 Lessening Burdens of Government ; 7.14 Fundraising Organizations ; (c) Other Exemption Issues.

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