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Description:
A benchmark resource, revised and expanded
The Eighth Edition to The Law of Tax Exempt Organizations is an important revision and expansion of the definitive one-volume source of information on federal laws by the leading legal authority in the nonprofit sector. Written in plain English and supplemented annually, this book helps the lawyers and managers of tax-exempt organizations make sure that they are up-to-date on all current regulations pertaining to tax-exempt organizations, and that they are well-prepared to make decisions about their organizations actions and future.
The Eighth Edition provides detailed documentation and citations, such as references to regulations, rulings, cases, and tax literature (including current articles and tax law review notes) and includes an exhaustive index, Internal Revenue Code citations, tables of cases, and IRS rulings. Nonprofit executives, officers, and directors, and attorneys; accountants; members of boards of directors; and consultants will this popular resource to be an essential reference.
Table of Contents
PART ONE. INTRODUCTION TO THE LAW OF TAX-EXEMPT ORGANIZATIONS.
Philosophy Underlying and Rationales for Tax-Exempt Organizations.
Overview of Nonprofit Sector and Tax-Exempt Organizations.
Sources, Advantages, and Disadvantages of Tax Exemption.
Organizational, Operational, and Similar Tests.
PART TWO. TAX-EXEMPT CHARITABLE ORGANIZATIONS.
Scope of Term Charitable.
Charitable Organizations.
Educational Organizations.
Religious Organizations.
Scientific Organizations.
Other Charitable Organizations.
Public Charities and Private Foundations.
PART THREE. NONCHARITABLE TAX-EXEMPT ORGANIZATIONS.
Social Welfare Organizations.
Associations and Other Business Leagues.
Social Clubs.
Labor, Agricultural, and Horticultural Organizations.
Employee Benefit Funds.
Political Organizations.
Other Tax-Exempt Organizations.
PART FOUR. GENERAL EXEMPT ORGANIZATION LAWS.
Private Inurement, Private Benefit, and Excess Benefit Transactions.
Legislative Activities by Tax-Exempt Organizations.
Political Campaign Activities by Tax-Exempt Organizations.
Insurance and Fundraising Activities.
Exemption Recognition Process.
Operational Considerations.
PART FIVE. THE COMMERCIALITY DOCTRINE AND UNRELATED BUSINESS INCOME TAXATION.
The Commerciality Doctrine.
Unrelated Business Activities.
Exceptions to Unrelated Income Taxation.
Unrelated Income Taxation and Feeder Organizations.
Unrelated Debt-Financed Incomer and Tax-Exempt Entity Leasing Rules.
PART SIX. INTRR-ORGANIZATIONAL STRUCTURES AND OPERATIONAL FORMS.
Combinations of Tax-Exempt Organizations.
Tax-Exempt Organizations and For-Profit Subsidiaries.
Tax-Exempt Organizations, Partnerships, and Joint Ventures.
Organizational and Operational Considerations.
Appendix A: Sources of the Law.
Appendix B: Internal Revenue Code Sections.
Appendix C: 68 Categories of Tax-Exempt Organizations.
Table of Cases.
Table of IRS Revenue Rulings and Revenue Procedures.
Table of IRS Private Determinations Cited in Text.
Table of Cases Discussed in Bruce R. Hopkins' Nonprofit Counsel.
Table of IRS Private Determinations Discussed in Bruce R. Hopkins' Nonprofit Counsel.
Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda.
Index.
Please Note:
Because of the rapidly changing nature of information in this field, this product may be updated with annual supplements or with future editions. If a supplement already exists, it will be sent to you free of charge with your purchase of the main volume. We will send on approval any future supplements or new editions when they become available.
The 2004 Supplement includes a discussion of the following developments:
- Publication of the IRS Implementing Guidelines for the government's fiscal year 2004
- An array of private letter rulings interpreting the intermediate sanction rules
- Beginning of the integration of exempt organizations developments and the government's battle with abusive tax shelters
- Enactment of law enabling the government to suspend the exempt status of organizations believed to be engaging in terrorist activity
- Beginnings of IRS guidance concerning exempt organizations' utilization of the Internet
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