Tax exempt organizations
Subtitle: cases and materials
By: Nicholas P. Cafardi, Dean Emeritus and Professor of Law, Duquesne University School of Law; Jaclyn Fabean Cherry, Assistant Dean for Academic Affairs and Associate Professor of Law, University of South Carolina School of Law
Contributors: Cherry, Jaclyn Fabean, author
Edition: Third edition.
Publisher: LexisNexis
Published: 2014
Place of publication: New Providence, NJ
Language: eng
Number of pages: 1045
ISBN-13: 9781630430733
Subjects: Nonprofit organizations; Taxation; Law and legislation; Charitable uses, trusts, and foundations; Tax exemption
Notes: Includes bibliographical references and index.
Table of contents: title: General overview and rationales; title: IRS tests for tax exemption; title: Religious organizations and churches; title: Educational organizations; title: Healthcare organizations; title: Arts organizations; title: Other 501(c)(3) exempt organizations; title: Charitable contributions; title: 501(c)(3)s, 501(c)(4)s, 527s, and political activities; title: Section 501(c)(4), (c)(5), (c)(6), (c)(7), and (c)(8) organizations; title: Unrelated business income tax; title: Private foundations; title: Securing and maintaining tax exempt status.