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More About This Title The Law of Tax-Exempt Organizations Sixth Edition1997 Cumulative Supplement
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English
- English
English
INTRODUCTION TO THE LAW OF TAX-EXEMPT ORGANIZATIONS.
Rationale for Tax-Exempt Organizations.
Advantages and Disadvantages of Tax Exemption.
CHARITABLE ORGANIZATIONS.
Organizational and Operational Tests.
Educational Organizations.
Private Inurement.
PRIVATE FOUNDATIONS.
Types of Private Foundations.
Excess Business Holdings.
Tax on Investment Income.
OTHER TAX-EXEMPT ORGANIZATIONS.
Social Welfare Organizations.
Social Clubs.
Employee Benefits Funds.
QUALIFICATION OF EXEMPT ORGANIZATIONS: SUBSTANCE AND PROCEDURE.
Form of Organization and Governing Instruments.
Exemption Recognition Process.
Maintenance of Tax-Exempt Status.
THE COMMERCIALITY DOCTRINE AND UNRELATED BUSINESS INCOME TAXATION.
Unrelated Trade or Business Income.
Exceptions to Unrelated Income Taxation.
INTER-ORGANIZATIONAL STRUCTURES AND OPERATIONAL FORMS.
Combinations of Tax-Exempt Organizations.
Tax-Exempt Entity Leasing Rules.
Appendices.
Index.