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The Law of Tax-Exempt Organizations, 11th Edition

The Law of Tax-Exempt Organizations, 11th Edition

Bruce R. Hopkins

ISBN: 978-1-119-17627-5

Oct 2015

1152 pages

$315.00

Description

The authoritative reference for nonprofit law, by leading expert Bruce R. Hopkins

The Law of Tax-Exempt Organizations 11th edition details the complex set of statutes, regulations that govern this diverse category of organizations, IRS rulings, and court opinions. This new edition includes the most up-to-date coverage of subjects such as: nonprofit governance, and new rules for donor advised funds and supporting organizations, updates on unrelated business activities. Discussion of subjects such as the private inurement doctrine and private benefit doctrine have been expanded in light of recent IRS ruling activity.

Written in plain English and supplemented annually, this book helps the lawyers and managers of tax-exempt organizations stay up to date on relevant law developments so they can make more informed decisions about their organization's actions and future direction. This eleventh edition is an important revision, with significant updates and vital information you need to know.

  • Get up to date on the latest regulations and court opinions
  • See how recent IRS rulings impact many aspects of tax-exempt organizations law
  • Learn how the health care shift has generated new guidelines
  • Read new law concerning legislative and political activities, intermediate sanctions, and more

Written by one of the country's leading authorities on the law surrounding tax-exempt organizations, this comprehensive and authoritative reference allows you to learn the particulars of the subject matter or get a quick refresher regarding specific rules of interest. For newcomers and experienced practitioners alike, The Law of Tax-Exempt Organizations 11th edition provides a single-volume resource for the latest, most up-to-date information aspects of the law.

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About the Author xxvii

Preface xxix

About the Online Resources xxxiii

Book Citations xxxv

PART ONE: INTRODUCTION TO THE LAW OF TAX-EXEMPT ORGANIZATIONS

1 Definition of and Rationales for Tax-Exempt Organizations 3

2 Overview of Nonprofit Sector and Tax-Exempt Organizations 23

PART TWO: FUNDAMENTALS OF THE LAW OF TAX-EXEMPT ORGANIZATIONS

3 Source, Advantages, and Disadvantages of Tax Exemption 43

4 Organizational, Operational, and Related Tests and Doctrines 61

5 Nonprofit Governance 133

PART THREE: TAX-EXEMPT CHARITABLE ORGANIZATIONS

6 Concept of Charitable 159

7 Charitable Organizations 191

8 Educational Organizations 263

9 Scientific Organizations 287

10 Religious Organizations 295

11 Other Charitable Organizations 329

12 Public Charities and Private Foundations 343

PART FOUR: OTHER TAX-EXEMPT ORGANIZATIONS

13 Social Welfare Organizations 385

14 Business Leagues and Like Organizations 401

15 Social Clubs 429

16 Labor, Agricultural, and Horticultural Organizations 445

17 Political Organizations 455

18 Employee Benefit Funds 469

19 Other Categories of Tax-Exempt Organizations 491

PART FIVE: PRINCIPAL EXEMPT ORGANIZATION LAWS

20 Private Inurement and Private Benefit 547

21 Intermediate Sanctions 595

22 Legislative Activities by Tax-Exempt Organizations 625

23 Political Campaign Activities by Tax-Exempt Organizations 657

24 Unrelated Business: Basic Rules 685

25 Unrelated Business: Modifications, Exceptions, and Special Rules 767

PART SIX: ACQUISITION AND MAINTENANCE OF TAX EXEMPTION

26 Exemption Recognition and Notice Processes 795

27 Administrative and Litigation Procedures 835

28 Operational Requirements 877

PART SEVEN: INTERORGANIZATIONAL STRUCTURES AND OPERATIONAL FORMS

29 Tax-Exempt Organizations and Exempt Subsidiaries 949

30 Tax-Exempt Organizations and For-Profit Subsidiaries 965

31 Tax-Exempt Organizations and Joint Ventures 987

32 Tax-Exempt Organizations: Other Operations and Restructuring 1017

PART EIGHT: APPENDIXES

Index 1085

Table of IRS Private Determinations Discussed in Bruce R. Hopkins� Nonprofit Counsel Download
Table of Cases Download
Table of IRS Revenue Procedures Download
Table of IRS Private Letter Rulings Download
Table of IRS Private Determinations Cited in Text Download
Table of IRS Revenue Rulings Download
Table of IRS Revenue Rulings Download
Table of Cases Discussed in Bruce R. Hopkins� Nonprofit Counsel Download