عنوان

The law of tax-exempt organizations /

0470602171 (hbk.)

1118015592 (ebk.)

9780470602171 (hbk.)

9781118015599 (ebk.)

dltt

The law of tax-exempt organizations /

[Book]

Bruce R. Hopkins

10th ed

Hoboken, NJ :

Wiley,

c2011

xxxvii, 1014 p. ;

26 cm

Includes bibliographical references (p. xxxvii) and index

Definition of and rationales for tax-exempt organizations -- Overview of nonprofit sector and tax-exempt organizations -- Source, advantages, and disadvantages of tax-exemption -- Organizational, operational, and related tests and doctrines -- Nonprofit governance -- Concept of charitable -- Charitable organizations -- Educational organizations -- Scientific organizations -- Religious organizations -- Other charitable organizations -- Public charities and private foundations -- Social welfare organizations -- Business leagues and like organizations -- Social clubs -- Labor, agricultural, and horticultural organizations -- Political organizations -- Employee benefit funds -- Other tax-exempt organizations -- Private inurement and private benefit -- Intermediate sanctions -- Legislative activities by tax-exempt organizations -- Political campaign activities by tax-exempt organizations -- Unrelated business activities -- 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

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Charitable uses, trusts, and foundations-- Taxation-- United States

Nonprofit organizations-- Taxation-- Law and legislation-- United States

Hopkins, Bruce R

20110802113951.0

[Book]

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