The law of tax-exempt organizations
By: Bruce R. Hopkins
Edition: 10th ed.
Publisher: Wiley
Published: 2011
Place of publication: Hoboken, NJ
Language: eng
Number of pages: 1014
ISBN-13: 9780470602171; 9781118015599
Subjects: Nonprofit organizations; Charitable uses, trusts, and foundations; Taxation; Law and legislation
Notes: Includes bibliographical references (p. xxxvii) and index.
Table of contents: title: Definition of and rationales for tax-exempt organizations; title: Overview of nonprofit sector and tax-exempt organizations; title: Source, advantages, and disadvantages of tax-exemption; title: Organizational, operational, and related tests and doctrines; title: Nonprofit governance; title: Concept of charitable; title: Charitable organizations; title: Educational organizations; title: Scientific organizations; title: Religious organizations; title: Other charitable organizations; title: Public charities and private foundations; title: Social welfare organizations; title: Business leagues and like organizations; title: Social clubs; title: Labor, agricultural, and horticultural organizations; title: Political organizations; title: Employee benefit funds; title: Other tax-exempt organizations; title: Private inurement and private benefit; title: Intermediate sanctions; title: Legislative activities by tax-exempt organizations; title: Political campaign activities by tax-exempt organizations; title: Unrelated business activities; title: Exemption recognition and notice processes; title: Administrative and litigation procedures; title: Operational requirements; title: Tax-exempt organizations and exempt subsidiaries; title: Tax-exempt organizations and for-profit subsidiaries; title: Tax-exempt organizations and joint ventures; title: Tax-exempt organizations : other operations and restructuring.