The law of tax-exempt organizations / Bruce R. Hopkins.
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| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Hoboken, N.J. :
Wiley,
[2007]
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| Edition: | Ninth edition. |
| Subjects: |
Table of Contents:
- PART ONE : INTRODUCTION TO THE LAW OF TAX-EXEMPT ORGANIZATIONS: Definition of and rationales for tax-exempt organizations
- Overview of nonprofit sector and tax-exempt organizations
- PART TWO : FUNDAMENTALS OF THE LAW OF TAX-EXEMPT ORGANIZATIONS: Source, advantages, and disadvantages of tax exemption
- Organizational, operational, and related tests and doctrines
- Boards of directors and governance principles
- PART THREE : TAX-EXEMPT CHARITABLE ORGANIZATIONS: Concept of charitable
- Charitable organizations
- Educational organizations
- Scientific organizations
- Religious organizations
- Other charitable organizations
- Public charities and private foundations
- PART FOUR : OTHER TAX-EXEMPT ORGANIZATIONS: Social welfare organizations
- Business leagues and like organizations
- Social clubs
- Labor, agricultural, and horticultural organizations
- Political organizations
- Employee benefit funds
- Other tax-exempt organizations
- PART FIVE : PRINCIPAL EXEMPT ORGANIZATION LAWS: Private inurement and private benefit
- Intermediate sanctions
- Legislative activities by tax-exempt organizations
- Political campaign activities by tax-exempt organizations
- Unrelated business activities
- PART SIX : ACQUISITION AND MAINTENANCE OF TAX EXEMPTION: Exemption recognition and notice processes
- Administrative and litigation procedures
- Operational requirements
- PART SEVEN : INTERORGANIZATIONAL STRUCTURES AND OPERATIONAL FORMS: Tax-exempt organizations and exempt subsidiaries
- Tax-exempt organizations and for-profit subsidiaries
- Tax-exempt organizations and joint ventures
- Tax-exempt organizations and restructuring
- Epilogue
- Appendixes.