The Law of Tax-Exempt Organizations

ISBN-13: 9781119538042 / Angielski / Twarda / 2019 / 928 str.

Bruce R. Hopkins

Spis treści

About the Authors xxiiiPreface xxvAbout the Online Resources xxxiBook Citations xxxiiiPart One: Introduction to The Law of Tax-Exempt Organizations1 Definition of and Rationales for Tax-Exempt Organizations 32 Overview of Nonprofit Sector and Tax-Exempt Organizations 21Part Two: Fundamentals of The Law of Tax-Exempt Organizations3 Tax Exemption: Source and Recognition 334 Organizational, Operational, and Related Tests and Doctrines 395 Nonprofit Governance 87Part Three: Tax-Exempt Charitable Organizations6 Concept of Charitable 1097 Charitable Organizations 1398 Educational Organizations 2079 Scientific Organizations 22910 Religious Organizations 23711 Other Types of Charitable Organizations 27112 Public Charities and Private Foundations 285Part Four: Other Tax-Exempt Organizations13 Social Welfare Organizations 32514 Business Leagues and Similar Organizations 33715 Social Clubs 36316 Labor, Agricultural, and Horticultural Organizations 37917 Political Organizations 38918 Employee Benefit Funds 40319 Other Categories of Tax-Exempt Organizations 417Part Five: Principal Exempt Organization Laws20 Private Inurement and Private Benefit Doctrines 47321 Intermediate Sanctions 52122 Legislative Activities by Tax-Exempt Organizations 54923 Political Campaign Activities by Tax-Exempt Organizations 57724 Unrelated Business: Basic Rules 60125 Unrelated Business: Modifications, Exceptions, Special Rules, and Taxation 675Part Six: Acquisition and Maintenance of Tax Exemption26 Exemption Recognition and Notice Processes 70727 Administrative and Litigation Procedures 74128 Operational Requirements 771Part Seven: Interorganizational Structures and Operational Forms29 Tax-Exempt Organizations and Exempt Subsidiaries 81530 Tax-Exempt Organizations and For-Profit Subsidiaries 82731 Tax-Exempt Organizations and Joint Ventures 84332 Tax-Exempt Organizations: Other Operations and Restructuring 857Index 873

O autorze

BRUCE R. HOPKINS is a practicing lawyer, law professor, and public speaker. He has written 40 books, and writes a monthly newsletter, on nonprofit law subjects. He maintains a website about tax-exempt organization law at www.brucerhopkinslaw.com.