Details

Subject(s)

• Nonprofit organizations—Taxation—Law and legislation—United States [Browse]
• Charitable uses, trusts, and foundations—Taxation—United States [Browse]

Series

• Wiley nonprofit authority series. [More in this series]
• Wiley nonprofit authority

Notes

Includes index.

Source of description

Description based on online resource; title from PDF title page (ebrary, viewed April 7, 2016).

Contents

• The Law of Tax-Exempt Organizations: Eleventh Edition 2016 Supplement; Contents; Preface; Chapter One: Definition of and Rationales for Tax-Exempt Organizations; 1.2 Definition of Tax-Exempt Organization; Chapter Two: Overview of Nonprofit Sector and Tax-Exempt Organizations; 2.2 Organization of IRS; Chapter Four: Organizational, Operational, and Related Tests and Doctrines; 4.1 Forms of Tax-Exempt Organizatons; 4.5 Operational Test; 4.11 Commerciality Doctrine; Chapter Five: Nonprofit Governance; 5.7 IRS and Governance; Chapter Six: Concept of Charitable
• 6.2 Public Policy Doctrine 6.3 Collateral Concepts; Chapter Seven: Charitable Organizations; 7.4 Provision of Housing; 7.6 Promotion of Health; 7.7 Lessening Burdens of Government; 7.14 Fundraising Organizations; 7.16 Other Categories of Charity; Chapter Eight: Educational Organizations; 8.3 Educational Institutions; Chapter Ten: Religious Organizations; 10.1 Constitutional Law Framework; 10.5 Conventions or Associations of Churches; Chapter Eleven: Other Charitable Organizations; 11.9 Endowment Funds; Chapter Twelve: Public Charities and Private Foundations
• 12.3 Categories of Public Charities 12.4 Private Foundation Rules; Chapter Thirteen: Social Welfare Organizations; 13.1 Concept of Social Welfare; Chapter Fourteen: Business Leagues and Like Organizations; 14.1 Concept of Business League; 14.2 Disqualifying Activities; Chapter Fifteen: Social Clubs; 15.1 Social Clubs in General; Chapter Seventeen: Political Organizations; Chapter Eighteen: Employee Benefit Funds; 18.3 Voluntary Employees' Beneficiary Associations; Chapter Nineteen: Other Categories of Tax-Exempt Organizations; 19.19 Qualified Tuition Programs
• 19.20 Able Programs 19.22 Governmental and Quasi-Governmental Entities; Chapter Twenty: Private Inurement and Private Benefit; 20.1 Concept of Private Inurement; 20.5 Other Forms of Private Inurement; 20.12 Private Benefit Doctrine; Chapter Twenty-One: Intermediate Sanctions; 21.10 Excise Tax Regime; Chapter Twenty-Two: Legislative Activities by Tax-Exempt Organizations; 22.6 Legislative Activities of Business Leagues; Chapter Twenty-Three: Political Campaign Activities by Tax-Exempt Organizations; 23.2 Prohibition on Charitable Organizations
• Chapter Twenty-Four: Unrelated Business: Basic Rules 24.5 Contemporary Applications of Unrelated Business Rules; Chapter Twenty-Five: Unrelated Business: Modifications, Exceptions, and Special Rules; 25.1 Modifications; 25.2 Exceptions; 25.3 Special Rules; Chapter Twenty-Six: Exemption Recognition and Notice Processes; 26.1 Recognition Application Procedure; 26.3A Notice Requirements for Social Welfare Organizations; 26.15 Constitutional Law Aspects of Process; Chapter Twenty-Seven: Administrative and Litigation Procedures
• 27.2 Revocation or Modification of Tax-Exempt Status: Administrative Procedures

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ISBN

• 1-119-25911-8
• 1-119-25913-4

OCLC

945873979

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