The law of tax-exempt organizations

The law of tax-exempt organizations

Tax-exempt law explained, for lawyers and nonlawyers alike The Law of Tax-Exempt Organizations has, for decades, been the definitive single-volume source of legal information for nonprofit lawyers and managers alike. Author Bruce R. Hopkins is widely recognized as the leading authority on the subjec...

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Detalles Bibliográficos
Otros Autores: Hopkins, Bruce R., author (author)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Hoboken, New Jersey : Wiley [2019]
Edición:Twelfth edition
Colección:Wiley nonprofit authority series.
Materias:
Nonprofit organizations > Taxation > Law and legislation > United States.
Charitable uses, trusts, and foundations > Taxation > United States.
BUSINESS & ECONOMICS / Nonprofit Organizations & Charities.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009630435806719
Tabla de Contenidos:
  • 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.

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