The Law of Tax-Exempt Organizations / Edition 12

by Bruce R. Hopkins

Overview

Nonprofit organizations are subject to a complex set of regulations and law that reflect the diverse organizations that are covered under these rules: charitable organizations, social welfare organizations, memberships organizations, advocacy groups, and many more. These organizations face a special set of rules governing everything from how they charter their organization, to their methods of measuring unrelated business income, and how they lobby (and if, in fact, they should continue to be allowed to lobby). Nonprofit lawyers, accountants, and directors need an easy-to-use reference work in understandable language to help them comprehend the issues and make informed decisions.

Product Details

ISBN-13:	9781119538042
Publisher:	Wiley
Publication date:	03/19/2019
Series:	Wiley Nonprofit Authority
Edition description:	12th ed.
Pages:	928
Product dimensions:	7.00(w) x 10.10(h) x 1.40(d)

About the Author

BRUCE R. HOPKINS is a practicing lawyer, law professor, and public speaker. He has written 40 books, and writes a monthly newsletter, on nonprofit law subjects. He maintains a website about tax-exempt organization law at www.brucerhopkinslaw.com.

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Table of Contents

About the Authors xxiii

Preface xxv

About the Online Resources xxxi

Book Citations xxxiii

Part One: Introduction to The Law of Tax-Exempt Organizations

1 Definition of and Rationales for Tax-Exempt Organizations 3

2 Overview of Nonprofit Sector and Tax-Exempt Organizations 21

Part Two: Fundamentals of The Law of Tax-Exempt Organizations

3 Tax Exemption: Source and Recognition 33

4 Organizational, Operational, and Related Tests and Doctrines 39

5 Nonprofit Governance 87

Part Three: Tax-Exempt Charitable Organizations

6 Concept of Charitable 109

7 Charitable Organizations 139

8 Educational Organizations 207

9 Scientific Organizations 229

10 Religious Organizations 237

11 Other Types of Charitable Organizations 271

12 Public Charities and Private Foundations 285

Part Four: Other Tax-Exempt Organizations

13 Social Welfare Organizations 325

14 Business Leagues and Similar Organizations 337

15 Social Clubs 363

16 Labor, Agricultural, and Horticultural Organizations 379

17 Political Organizations 389

18 Employee Benefit Funds 403

19 Other Categories of Tax-Exempt Organizations 417

Part Five: Principal Exempt Organization Laws

20 Private Inurement and Private Benefit Doctrines 473

21 Intermediate Sanctions 521

22 Legislative Activities by Tax-Exempt Organizations 549

23 Political Campaign Activities by Tax-Exempt Organizations 577

24 Unrelated Business: Basic Rules 601

25 Unrelated Business: Modifications, Exceptions, Special Rules, and Taxation 675

Part Six: Acquisition and Maintenance of Tax Exemption

26 Exemption Recognition and Notice Processes 707

27 Administrative and Litigation Procedures 741

28 Operational Requirements 771

Part Seven: Interorganizational Structures and Operational Forms

29 Tax-Exempt Organizations and Exempt Subsidiaries 815

30 Tax-Exempt Organizations and For-Profit Subsidiaries 827

31 Tax-Exempt Organizations and Joint Ventures 843

32 Tax-Exempt Organizations: Other Operations and Restructuring 857

Index 873