LEADER 04458nam 2200505 i 4500001 99125341924706421 005 20251117071504.0 006 m o d | 007 cr -n--------- 008 160407t20162016nju o 001 0 eng|d 020 1-119-25911-8 020 1-119-25913-4 035 (CKB)3710000000621424 035 (EBL)4455266 035 (MiAaPQ)EBC4455266 035 (Au-PeEL)EBL4455266 035 (CaPaEBR)ebr11176520 035 (CaONFJC)MIL909367 035 (OCoLC)945873979 035 (BIP)54962875 035 (BIP)53336338 035 (EXLCZ)993710000000621424 040 MiAaPQ |beng |erda |epn |cMiAaPQ |dMiAaPQ 050 4 KF6449 |b.H67 2016 082 0 343.73/0668 100 1 Hopkins, Bruce R., |eauthor. 245 14 The law of tax-exempt organizations. |p2016 supplement / |cBruce R. Hopkins. 250 Eleventh edition. 264 1 Hoboken, New Jersey : |bWiley, |c[2016] 264 4 |c©2016 300 1 online resource (227 p.) 336 text |2rdacontent 337 computer |2rdamedia 338 online resource |2rdacarrier 490 1 Wiley nonprofit authority 500 Includes index. 505 0 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 505 8 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 505 8 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 505 8 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 505 8 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 505 8 27.2 Revocation or Modification of Tax-Exempt Status: Administrative Procedures 520 The updated definitive reference for nonprofit tax law The Law of Tax-Exempt Organizations is the classic reference for non-profit tax law, written by the most respected name in the field. Author Bruce R. Hopkins provides comprehensive and authoritative coverage of the taxation of exempt organizations to help both lawyers and managers make better-informed decisions regarding the actions and future of their organizations. This supplement includes the latest rulings, regulations, court opinions, and much more, including expanded discussion of the private benefit doctrine, integration of Treasury Department regulations, new rules for supporting organizations and donor-advised funds, and detailed guidance on nonprofit governance and nonprofit regional healthcare cooperatives. Written in plain English to facilitate quick and easy reference, this book is a vital part of any nonprofit's reference library. The laws pertaining to nonprofit organizations are constantly evolving, and keeping up to date with the changes may mean the difference between meeting organizational objectives or incurring costly penalties. Supplemented annually to provide a one-stop collection of pertinent updates, this book is an invaluable reference for all aspects of nonprofit law. Get up to date on the latest IRS rulings, regulatory changes, and court opinions Understand the legal guidelines relevant to your organization Become better-equipped to make short- and long-term strategy decisions Stay current on laws pertaining to governance, fund raising, business activities, and more This Eleventh Edition is an important revision and expansion to the definitive one-volume reference, and this supplement extends the utility by providing comprehensive coverage of changes and new developments. As both laws and organizations evolve, The Law of Tax-Exempt Organizations is the definitive guide to nonprofit taxation and regulation. 588 Description based on online resource; title from PDF title page (ebrary, viewed April 7, 2016). 650 0 Nonprofit organizations |xTaxation |xLaw and legislation |zUnited States. 650 0 Charitable uses, trusts, and foundations |xTaxation |zUnited States. 776 08 |z1-119-23840-4 830 0 Wiley nonprofit authority series. 906 BOOK