The tax law of charities and other exempt organizations
By: Darryll K. Jones, Associate Dean for Academic Affairs and Professor of Law, Florida A&M University College of Law; David Brennen, Dean and Professor of Law, University of Kentucky College of Law; Steve Willis, Professor of Law, University of Florida Levin College of Law; Beverly Moran, Professor of Law, Vanderbilt Law School
Contributors: Brennen, David A., author; Willis, Steven J., author; Moran, Beverly I., author
Edition: Third edition.
Publisher: LexisNexis
Published: 2014
Place of publication: New Providence, NJ
Language: eng
Number of pages: 825
ISBN-13: 9780769888064
Subjects: Nonprofit organizations; Taxation; Law and legislation; Charitable uses, trusts, and foundations; Charities
Notes: Includes bibliographical references and index.
Table of contents: title: A brief overview of tax exempt organizations; title: The exempt purpose requirement : public policy and illegality doctrines; title: The exempt purpose requirement : religious; title: The exempt purpose requirement : educational; title: The exempt purpose requirement : scientific; title: The exempt purpose requirement : charitable; title: Exclusivity and the commerciality doctrine; title: The organizational requirement : procedural rules; title: Private inurement prohibition; title: Private benefit restriction; title: Lobbying restriction; title: Political activity prohibition; title: Private foundation status; title: Private foundation excise taxes; title: Alternatives to private foundation status; title: Social welfare organizations; title: Labor, agricultural and horticultural organizations; title: Business leagues; title: Social clubs; title: States and state related organizations; title: The unrelated business income tax : in general; title: Unrelated business income tax : modifications and deductions; title: Unrelated business income tax : controlled entities; title: Unrelated debt financed income; title: Special ubit rules for membership organizations; title: Deductible charitable contributions; title: Foreign charities and cross border giving.