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" The law of tax-exempt organizations / "
Bruce R. Hopkins
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BL
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| Record Number
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629448
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dltt
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| Main Entry
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Hopkins, Bruce R
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| Title & Author
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The law of tax-exempt organizations /\ Bruce R. Hopkins
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| Edition Statement
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10th ed
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| Publication Statement
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Hoboken, NJ :: Wiley,, c2011
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| Page. NO
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xxxvii, 1014 p. ;; 26 cm
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| ISBN
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9780470602171 (hbk.)
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: 0470602171 (hbk.)
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: 9781118015599 (ebk.)
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: 1118015592 (ebk.)
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| Bibliographies/Indexes
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Includes bibliographical references (p. xxxvii) and index
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| Contents
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Definition of and rationales for tax-exempt organizations -- Overview of nonprofit sector and tax-exempt organizations -- Source, advantages, and disadvantages of tax-exemption -- Organizational, operational, and related tests and doctrines -- Nonprofit governance -- Concept of charitable -- Charitable organizations -- Educational organizations -- Scientific organizations -- Religious organizations -- Other charitable organizations -- Public charities and private foundations -- Social welfare organizations -- Business leagues and like organizations -- Social clubs -- Labor, agricultural, and horticultural organizations -- Political organizations -- Employee benefit funds -- Other tax-exempt organizations -- Private inurement and private benefit -- Intermediate sanctions -- Legislative activities by tax-exempt organizations -- Political campaign activities by tax-exempt organizations -- Unrelated business activities -- Exemption recognition and notice processes -- Administrative and litigation procedures -- Operational requirements -- 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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| Subject
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Nonprofit organizations-- Taxation-- Law and legislation-- United States
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| Subject
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Charitable uses, trusts, and foundations-- Taxation-- United States
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| LC Classification
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KF6449.H6 2011
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