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More About This Title The Law of Tax-Exempt Organizations, Seventh Edition 1999 Supplement
English
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.
This core volume (ISBN 0471-196290) is supplemented annually.
The 2002 Cumulative Supplement (ISBN 0471-443425)includes:
New information on: relief of the poor, constitutional law framework, business leagues, public use of facilities, taxation of social clubs, and the sale of club assets.New and revised sections on Internet activities, ancillary joint ventures, and state action doctrine. This supplement updates the core volume, Hopkins/The Law of Tax-Exempt Organizations, 7th Edition (ISBN 0471-196290).English
Philosophy Underlying and Rationales for Tax-Exempt Organizations.
Overview of Nonprofit Sector and Exempt Organizations.
Source, Advantages, and Disadvantages of Tax Exemption.
Organizational, Operational, and Similar Tests.
TAX-EXEMPT CHARITABLE ORGANIZATIONS.
Scope of Term Charitable.
Charitable Organizations.
Educational Organizations.
Religious Organizations.
Scientific Organizations.
Other Charitable Organizations.
Public Charities and Private Foundations.
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.
GENERAL EXEMPT ORGANIZATION LAWS.
Private Inurement, Private Benefit, and Excess Benefit Transactions.
Legislative Activities by Exempt Organizations.
Political Campaign Activities by Tax-Exempt Organizations.
Insurance and Fund-Raising Activities.
Exemption Recognition Process.
Operational Considerations.
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 Income and Tax-Exempt Entity Leasing Rules.
INTER-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.
Appendices.
Table of Cases.
Table of IRS Revenue Rulings and Revenue Procedures.
Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda.
Table of IRS Private Determinations Cited in Text.
Index.
