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Princeton University Library Catalog
The law of tax-exempt organizations / Bruce R. Hopkins.
Hopkins, Bruce R.
Hoboken, New Jersey : Wiley, 
1 online resource (930 pages).
Law and legislation
Charitable uses, trusts, and foundations
Wiley nonprofit authority series.
[More in this series]
Wiley nonprofit authority
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 subject; in this thoroughly revised Twelfth Edition , he provides all the updates you need to stay current on the latest changes to tax code, regulatory, and case law developments. Annual supplements available with the book will ensure that you don’t miss any important updates. Making solid decisions about the future of any tax-exempt organization requires a firm and up-to-date understanding of the relevant tax and other law. This reference provides guidance on the latest developments in eligibility for tax exemption, the private inurement and private benefit doctrines, nonprofit governance, lobbying, political campaign activity, public charities, private foundations, donor-advised funds, unrelated business activities, reporting, disclosure requirements, and more. Understand the tax code, regulations, and case law pertaining to all categories of tax-exempt organizations Access the nonprofit law standard reference guide, written by the leading legal expert on tax-exempt organizations Prepare yourself to make well-founded strategic decisions about the current and future actions of your organization Review annual supplements that provide plain-English information on changes for each tax year Written in a practical format that’s accessible to lawyers and non-lawyers alike, The Law of Tax-Exempt Organizations, Twelfth Edition , is a trustworthy resource for anyone involved in advising or managing charitable organizations, social welfare entities, associations, clubs, or any other type of tax-exempt entity.
Includes bibliographical references and index.
Source of description
Description based on print version record.
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
Concept of charitable
Other types of charitable organizations
Public charities and private foundations
Social welfare organizations
Business leagues and similar organizations
Labor, agricultural, and horticultural organizations
Employee benefit funds
Other categories of tax-exempt organizations
Private inurement and private benefit doctrines
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
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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