The law of tax-exempt organizations /
Hopkins, Bruce R.
Hoboken, N.J. : J. Wiley & Sons,
c2003.
Includes bibliographical references and index.
pt. I. Introduction to the law of tax-exempt organizations. Philosophy underlying and rationales for tax-exempt organizations -- Overview of nonprofit sector and tax-exempt organizations -- Sources, advantages, and disadvantages of tax exemption -- Organizational, operational, and similar tests -- pt. II. Tax-exempt charitable organizations. Scope of term charitable -- Charitable organizations -- Educational organizations -- Religious organizations -- Scientific organizations -- Other charitable organizations -- Public charities and private foundations -- pt. III. Noncharitable tax-exempt organizations -- Social welfare organizations -- Associations and other business leagues -- Social clubs -- Labor, agricultural, and horticultural organizations -- Employee benefit funds -- Political organizations -- Other tax-exempt organizations -- pt. IV. General exempt organization laws. Private inurement, private benefit, and excess benefit transactions -- Legislative activities by tax-exempt organizations -- Political campaign activities by tax-exempt organizations -- Insurance and fundraising activities -- Exemption recognition process -- Operational considerations -- pt. V. The commerciality doctrine and unrelated business income taxation. The commerciality doctrine -- Unrelated business activities -- Exceptions to unrelated income taxation -- Unrelated income taxation and feeder organizations -- Unrelated debt-financed incomer and tax-exempt entity leasing rules -- pt. VI. Inter-organizational structures and operational forms. Combinations of tax-exempt organizations -- Tax-exempt organizations and for-profit subsidiaries -- Tax-exempt organizations, partnerships, and joint ventures -- Organizational and operational considerations.
Nonprofit organizations
Charitable uses, trusts, and foundations