9780470602171

Written in plain English and supplemented annually, The Law of Tax-Exempt Organizations, Tenth Edition can help the lawyers and managers of tax-exempt organizations make sure that they are up-to-date on all current regulations pertaining to tax-exempt organizations, and well-prepared to make decisions about their organization's actions and future. It provides detailed documentation and citations, including references to regulations, rulings, cases, and tax literature; an exhaustive index, Internal Revenue Code citations, tables of cases, and IRS rulings.

Bruce R. Hopkins is a senior partner with the firm Polsinelli Shughart PC. He is also the author or coauthor of more than twenty-five books, all published by Wiley, including The New Form 990, Nonprofit Governance, and Nonprofit Law Made Easy. Hopkins earned his juris doctorate and master of laws degrees at the George Washington University. He has practiced law for forty years and is a member of the District of Columbia and Missouri bars. He received the 2007 Outstanding Nonprofit Lawyer Award (Vanguard Lifetime Achievement Award) from the American Bar Association, Section of Business Law, Committee on Nonprofit Corporations. He is listed in The Best Lawyers in America, Nonprofit Organizations/Charities Law, 2007–2011.

About the Author
Preface
About the Online Resources
Book Citations
Introduction TO THE LAW OF TAX-EXEMPT ORGANIZATIONS
Definition of and Rationales for Tax-Exempt Organizations
Overview of Nonprofit Sector and Tax-Exempt Organizations
Fundamentals Of The Law Of Tax-Exempt Organizations
Source, Advantages, and Disadvantages of Tax Exemption
Organizational, Operational, and Related Tests and Doctrines
Nonprofit Governance
Tax-Exempt Charitable Organizations
Concept of Charitable
Charitable Organizations
Educational Organizations
Scientific Organizations
Religious Organizations
Other Charitable Organizations
Public Charities and Private Foundations
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
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
Acquisition And Maintenance Of Tax Exemption
Exemption Recognition and Notice Processes
Administrative and Litigation Procedures
Operational Requirements
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: Other Operations and Restructuring
Appendixes
Sources of Tax-Exempt Organization Law
Internal Revenue Code Sections
74 Categories of Tax-Exempt Organizations
Index.
Table of Contents provided by Publisher. All Rights Reserved.

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The Law of Tax-Exempt Organizations

The Law of Tax-Exempt Organizations

0470602171

Summary

Author Biography

Table of Contents

Supplemental Materials

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