The law of tax-exempt organizations /

The law of tax-exempt organizations / Bruce R. Hopkins.

Show other versions (19)
Saved in:
Bibliographic Details
Main Author: Hopkins, Bruce R.
Format: Book
Language:English
Published: Hoboken, N.J. : John Wiley, [2003]
Edition:Eighth edition.
Subjects:
Nonprofit organizations > Taxation > Law and legislation > United States.
Charitable uses, trusts, and foundations > Taxation > United States.

MARC

LEADER 00000pam a2200000Ia 4500
001 lb266212
003 CoU-L
005 20220526041337.0
008 021213t20032003nju b 001 0 eng
010 |a  2002192261 
020 |a 0471268208 (cloth) 
035 |a (OCoLC)51258402 
035 |a .b2662127  |b lst1   |c - 
040 |a DLC  |c DLC  |d YDX  |d UtOrBLW 
042 |a pcc 
043 |a n-us--- 
049 |a UCXA 
050 0 0 |a KF6449  |b .H6 2003 
082 0 0 |a 343.7306/68  |2 21 
100 1 |a Hopkins, Bruce R. 
245 1 4 |a The law of tax-exempt organizations /  |c Bruce R. Hopkins. 
250 |a Eighth edition. 
264 1 |a Hoboken, N.J. :  |b John Wiley,  |c [2003] 
264 4 |c ©2003. 
300 |a xxii, 1,106 pages ;  |c 26 cm. 
336 |a text  |b txt  |2 rdacontent. 
337 |a unmediated  |b n  |2 rdamedia. 
338 |a volume  |b nc  |2 rdacarrier. 
505 0 0 |g PART ONE :  |t INTRODUCTION TO THE LAW OF TAX-EXEMPT ORGANIZATIONS:  |t Philosophy underlying and rationales for tax-exempt organizations --  |t Overview of nonprofit sector and tax-exempt organizations --  |t Sources, advantages, and disadvantages of tax exemption --  |t Organizational, operational, and similar tests --  |g PART TWO :  |t TAX-EXEMPT CHARITABLE ORGANIZATIONS:  |t Scope of term charitable --  |t Charitable organizations --  |t Educational organizations --  |t Religious organizations --  |t Scientific organizations --  |t Other charitable organizations --  |t Public charities and private foundations --  |g PART THREE :  |t NONCHARITABLE TAX-EXEMPT ORGANIZATIONS:  |t Social welfare organizations --  |t Associations and other business leagues --  |t Social clubs --  |t Labor, agricultural, and horticultural organizations --  |t Employee benefit funds --  |t Political organizations --  |t Other tax-exempt organizations --  |g PART FOUR :  |t GENERAL EXEMPT ORGANIZATION LAWS:  |t Private inurement, private benefit, and excess benefit transactions --  |t Legislative activities by tax-exempt organizations --  |t Political campaign activities by tax-exempt organizations --  |t Insurance and fundraising activities --  |t Exemption recognition process --  |t Operational considerations --  |g PART FIVE :  |t COMMERCIALITY DOCTRINE AND UNRELATED BUSINESS INCOME TAXATION:  |t The commerciality doctrine --  |t Unrelated business activities --  |t Exceptions to unrelated income taxation --  |t Unrelated income taxation and feeder organizations --  |t Unrelated debt-financed income and tax-exempt entity leasing rules --  |g PART SIX :  |t INTER-ORGANIZATIONAL STRUCTURES AND OPERATIONAL FORMS:  |t Combinations of tax-exempt organizations --  |t Tax-exempt organizations and for-profit subsidiaries --  |t Tax-exempt organizations, partnerships, and joint ventures --  |t Organizational and operational considerations. 
504 |a Includes bibliographical references and index. 
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. 
902 |a 220801 
999 |b 1  |c 030501  |d m  |e a  |f -  |g 4 
994 |a lst1 
945 |l lst1  
945 |l lst1   |u v.suppl 2006 
999 f f |i 25da5d85-16d9-54ee-863c-44409237a6aa  |s b3f94df5-c861-5353-a958-1f6dd5ab5f4d 
952 f f |p Can circulate  |a University of Colorado Boulder  |b Law Campus  |c Law  |d Law Library - Stacks 1st floor  |e KF6449 .H6 2003  |h Library of Congress classification  |i book  |m U182003519367  |n 1 
952 f f |p Can circulate  |a University of Colorado Boulder  |b Law Campus  |c Law  |d Law Library - Stacks 1st floor  |e KF6449 .H6 2003  |h Library of Congress classification  |i book  |j suppl 2006  |m U182003951909  |n 1 

Similar Items