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The Law of Tax-Exempt Organizations, 2016 Supplement, + Website, 11th Edition

The Law of Tax-Exempt Organizations, 2016 Supplement, + Website, 11th Edition

Bruce R. Hopkins

ISBN: 978-1-119-23840-9

Mar 2016

224 pages

Description

The updated definitive reference for nonprofit tax law

The Law of Tax-Exempt Organizations is the classic reference for non-profit tax law, written by the most respected name in the field. Author Bruce R. Hopkins provides comprehensive and authoritative coverage of the taxation of exempt organizations to help both lawyers and managers make better-informed decisions regarding the actions and future of their organizations. This supplement includes the latest rulings, regulations, court opinions, and much more, including expanded discussion of the private benefit doctrine, integration of Treasury Department regulations, new rules for supporting organizations and donor-advised funds, and detailed guidance on nonprofit governance and nonprofit regional healthcare cooperatives. Written in plain English to facilitate quick and easy reference, this book is a vital part of any nonprofit's reference library.

The laws pertaining to nonprofit organizations are constantly evolving, and keeping up to date with the changes may mean the difference between meeting organizational objectives or incurring costly penalties. Supplemented annually to provide a one-stop collection of pertinent updates, this book is an invaluable reference for all aspects of nonprofit law.

  • Get up to date on the latest IRS rulings, regulatory changes, and court opinions
  • Understand the legal guidelines relevant to your organization
  • Become better-equipped to make short- and long-term strategy decisions
  • Stay current on laws pertaining to governance, fund raising, business activities, and more

This Eleventh Edition is an important revision and expansion to the definitive one-volume reference, and this supplement extends the utility by providing comprehensive coverage of changes and new developments. As both laws and organizations evolve, The Law of Tax-Exempt Organizations is the definitive guide to nonprofit taxation and regulation.

Preface ix

1 Definition of and Rationales for Tax-Exempt Organizations 1

§ 1.2 Definition of Tax-Exempt Organization 1

2 Overview of Nonprofit Sector and Tax-Exempt Organizations 3

§ 2.2 Organization of IRS 3

4 Organizational, Operational, and Related Tests and Doctrines 5

§ 4.1 Forms of Tax-Exempt Organizations 5

§ 4.5 Operational Test 5

§ 4.11 Commerciality Doctrine 6

5 Nonprofit Governance 7

§ 5.7 IRS and Governance 7

6 Concept of Charitable 9

§ 6.2 Public Policy Doctrine 9

§ 6.3 Collateral Concepts 10

7 Charitable Organizations 11

§ 7.4 Provision of Housing 11

§ 7.6 Promotion of Health 11

§ 7.7 Lessening Burdens of Government 12

§ 7.14 Fundraising Organizations 13

§ 7.16 Other Categories of Charity 13

8 Educational Organizations 15

§ 8.3 Educational Institutions 15

10 Religious Organizations 17

§ 10.1 Constitutional Law Framework 17

§ 10.5 Conventions or Associations of Churches 17

11 Other Charitable Organizations 19

§ 11.9 Endowment Funds 19

12 Public Charities and Private Foundations 21

§ 12.3 Categories of Public Charities 21

§ 12.4 Private Foundation Rules 21

13 Social Welfare Organizations 23

§ 13.1 Concept of Social Welfare 23

14 Business Leagues and Like Organizations 25

§ 14.1 Concept of Business League 25

§ 14.2 Disqualifying Activities 25

15 Social Clubs 27

§ 15.1 Social Clubs in General 27

17 Political Organizations 29

18 Employee Benefit Funds 31

§ 18.3 Voluntary Employees’ Beneficiary Associations 31

19 Other Categories of Tax-Exempt Organizations 33

§ 19.19 Qualified Tuition Programs 33

§ 19.20 ABLE Programs 33

§ 19.22 Governmental and Quasi-Governmental Entities 34

20 Private Inurement and Private Benefit 35

§ 20.1 Concept of Private Inurement 35

§ 20.5 Other Forms of Private Inurement 35

§ 20.12 Private Benefit Doctrine 36

21 Intermediate Sanctions 37

§ 21.10 Excise Tax Regime 37

22 Legislative Activities by Tax-Exempt Organizations 39

§ 22.6 Legislative Activities of Business Leagues 39

23 Political Campaign Activities by Tax-Exempt Organizations 41

§ 23.2 Prohibition on Charitable Organizations 41

24 Unrelated Business: Basic Rules 43

§ 24.5 Contemporary Applications of Unrelated Business Rules 43

25 Unrelated Business: Modifications, Exceptions, and Special Rules 45

§ 25.1 Modifications 45

§ 25.2 Exceptions 45

§ 25.3 Special Rules 46

26 Exemption Recognition and Notice Processes 47

§ 26.1 Recognition Application Procedure 47

§ 26.3A Notice Requirements for Social Welfare Organizations 52

§ 26.15 Constitutional Law Aspects of Process 53

27 Administrative and Litigation Procedures 55

§ 27.2 Revocation or Modification of Tax-Exempt Status: Administrative Procedures 55

§ 27.3 Retroactive Revocation of Tax-Exempt Status 56

§ 27.6 Revocation of Tax-Exempt Status: Litigation Procedures 56

§ 27.7 IRS Examination Procedures and Practices 56

28 Operational Requirements 59

§ 28.3 Annual Information Return 59

§ 28.11 IRS Document Disclosure Rules 59

§ 28.18 Tax-Exempt Organizations and Tax Shelters 60

§ 28.19 International Grantmaking Requirements 61

29 Tax-Exempt Organizations and Exempt Subsidiaries 63

§ 29.6 Revenue from Tax-Exempt Subsidiary 63

30 Tax-Exempt Organizations and For-Profit Subsidiaries 65

§ 30.2 Potential of Attribution to Parent 65

§ 30.7 Revenue from For-Profit Subsidiary 65

32 Tax-Exempt Organizations: Other Operations and Restructuring 67

§ 32.7 Single-Member Limited Liability Companies 67

§ 32.10 Conversion from Nonexempt to Exempt Status 67

Table of Tax-Exempt Organizations Law Tax Reform Proposals 69

Cumulative Table of Cases 75

Cumulative Table of IRS Revenue Rulings 105

Cumulative Table of IRS Revenue Procedures 119

Cumulative Table of IRS Private Determinations Cited in Text 121

Cumulative Table of IRS Private Letter Rulings, Technical Advice Memoranda, and Counsel Memoranda 139

Cumulative Table of Cases Discussed in Bruce R. Hopkins’ Nonprofit Counsel 169

Cumulative Table of IRS Private Determinations Discussed in Bruce R. Hopkins’ Nonprofit Counsel 181

Index 201

Table of Tax-Exempt Organizations Law Tax
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Cumulative Table of Cases
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Cumulative Table of IRS Revenue Rulings
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Cumulative Table of IRS Revenue Procedures
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Cumulative Table of IRS Private Determinations Cited in Text
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Cumulative Table of IRS Private Letter Rulings, Technical Advice Memoranda, and Counsel Memoranda
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Cumulative Table of Cases Discussed in Bruce R. Hopkins' Nonprofit Counsel
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Cumulative Table of IRS Private Determinations Discussed in Bruce R. Hopkins' Nonprofit Counsel
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