Tax exempt organizations
Subtitle: cases and materials
By: Nicholas P. Cafardi, Jaclyn Fabean Cherry.
Contributors: Cherry, Jaclyn Fabean.
Edition: 2nd ed.
Publisher: LexisNexis Matthew Bender
Published: 2008
Place of publication: Newark, NJ
Language: eng
ISBN-13: 9781422417546
Subjects: Nonprofit organizations -- Taxation -- Law and legislation -- United States.; Charitable uses, trusts, and foundations -- Taxation -- United States.; Tax exemption -- Law and legislation -- United States.
Notes: Includes index.
Table of contents: title: General overview; title: Rationales for tax exemption; title: IRS tests for tax exemption; title: Religious organizations and churches; title: Educational organizations; title: Health care organizations; title: Arts organizations; title: Other 501(c)(3) exempt organizations; title: Charitable contributions; title: 501(c)(4)'s and their relationship to 501(c)(3)'s; title: 501(c)(6), (c)(7), and (c)(8) organizations; title: Unrelated business income tax; title: Private foundations; title: Securing and maintaining tax exempt status.