The tax law of unrelated business for nonprofit organizations
By: Bruce R. Hopkins.
Publisher: Wiley & Sons
Published: 2006
Place of publication: Hoboken, N.J
Language: eng
Number of pages: 383
ISBN-13: 9780471738367
Subjects: Nonprofit organizations -- Taxation -- Law and legislation -- United States; Tax exemption -- Law and legislation -- United States; Unrelated business income tax -- United States
Notes: Includes index.
Table of contents: title: Tax exemption and unrelated business : introduction; title: Unrelated business : the basics; title: Modifications; title: Exceptions; title: Unrelated debt-financed income rules; title: Special rules; title: Commercial activities; title: Use of separate entities; title: Contemporary applications of unrelated business rules.