The law of tax-exempt organizations /
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| Author / Creator: | Hopkins, Bruce R., author. |
|---|---|
| Edition: | Twelfth edition. |
| Imprint: | Hoboken, New Jersey : Wiley, ©2019. |
| Description: | xxxiii, 893 pages ; 26 cm. |
| Language: | English |
| Series: | Wiley nonprofit authority Wiley nonprofit authority. |
| Subject: | |
| Format: | Print Book |
| URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/11782692 |
Table of Contents:
- Definition of and rationales for tax-exempt organizations
- Overview of nonprofit sector and tax-exempt organizations
- Tax exemption: source and recognition
- Organizational, operational, and related tests and doctrines
- Nonprofit governance
- Concept of charitable
- Charitable organizations
- Educational organizations
- Scientific organizations
- Religious organizations
- Other types of charitable organizations
- Public charities and private foundations
- Social welfare organizations
- Business leagues and similar organizations
- Social clubs
- Labor, agricultural, and horticultural organizations
- Political organizations
- Employee benefit funds
- Other categories of tax-exempt organizations
- Private inurement and private benefit doctrines
- Intermediate sanctions
- Legislative activities by tax-exempt organizations
- Political campaign activities by tax-exempt organizations
- Unrelated business: basic rules
- Unrelated business: modifications, exceptions, special rules, and taxation
- Exemption recognition and notice processes
- Administrative and litigation procedures
- Operational requirements
- Tax-exempt organizations and exempt subsidiaries
- Tax-exempt organizations and for-profit subsidiaries
- Tax-exempt organizations and joint ventures
- Tax-exempt organizations: other operations and restructuring.
