The Law of Tax-Exempt Organizations, 9th Edition 2008 Supplement
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More About This Title The Law of Tax-Exempt Organizations, 9th Edition 2008 Supplement

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Written in plain English and supplemented annually, The Law of Tax-Exempt Organizations, Ninth Edition helps the lawyers and managers of tax-exempt organizations ensure that they are up to date on all current federal tax laws pertaining to tax-exempt organizations, and are well-prepared to make decisions about their organization?s actions and future.

English

BRUCE R. HOPKINS is a senior partner in the law firm of Polsinelli Shalton Flanigan Suelthaus PC, practicing in the firm's Kansas City, Missouri, and Washington, D.C., offices. He specializes in the representation of tax-exempt organizations. His practice ranges over the entirety of law matters involving exempt organizations, with emphasis on the formation of nonprofit organizations, acquisition of recognition of tax-exempt status for them, the private inurement and private benefit doctrines, the intermediate sanctions rules, legislative and political campaign activities issues, public charity and private foundation rules, unrelated business planning, use of exempt and for-profit subsidiaries, joint venture planning, tax shelter involvement, review of annual information returns, Internet communications developments, the law of charitable giving (including planned giving), and fundraising law issues.

Mr. Hopkins served as Chair of the Committee on Exempt Organizations, Tax Section, American Bar Association; Chair, Section of Taxation, National Association of College and University Attorneys; and President, Planned Giving Study Group of Greater Washington, D.C.

Mr. Hopkins is the series editor of Wiley's Nonprofit Law, Finance, and Management Series. In addition to The Law of Tax-Exempt Organizations, Ninth Edition, he is the author of the Planning Guide for the Law of Tax-Exempt Organizations: Strategies and Commentaries; IRS Audits of Tax-Exempt Organizations: Policies, Practices, and Procedures; The Tax Law of Charitable Giving, Third Edition; The Law of Fundraising, Third Edition; The Tax Law of Associations; The Tax Law of Unrelated Business for Nonprofit Organizations; The Nonprofits' Guide to Internet Communications Law; The Law of Intermediate Sanctions: A Guide for Nonprofits; Starting and Managing a Nonprofit Organization: A Legal Guide, Fourth Edition; Nonprofit Law Made Easy; Charitable Giving Law Made Easy; 650 Essential Nonprofit Law Questions Answered; The First Legal Answer Book for Fund-Raisers; The Second Legal Answer Book for Fund-Raisers; The Legal Answer Book for Nonprofit Organizations; The Second Legal Answer Book for Nonprofit Organizations; and The Nonprofit Law Dictionary; and is the co-author, with Jody Blazek, of Private Foundations: Tax Law and Compliance, Second Edition; also with Ms. Blazek, The Legal Answer Book for Private Foundations; with David O. Middlebrook, of Nonprofit Law for Religious Organizations: Essential Questions and Answers; and with Thomas K. Hyatt, of The Law of Tax-Exempt Healthcare Organizations, Second Edition. He also writes Bruce R. Hopkins' Nonprofit Counsel, a monthly newsletter, published by John Wiley & Sons.

Mr. Hopkins received the 2007 Outstanding Nonprofit Lawyer Award (Vanguard Lifetime Achievement Award) from the American Bar Association, Section of Business Law, Committee on Nonprofit Corporations. He is listed in The Best Lawyers in America, Nonprofit Organizations/Charities Law, 2007–2008.

Mr. Hopkins has served as a member of the adjunct faculty at the George Washington University National Law Center and the University of Missouri-Kansas City, teaching courses on the law of tax-exempt organizations. He currently teaches that course as a member of the adjunct faculty at the University of Kansas School of Law.

Mr. Hopkins earned his J.D. and L.L.M. degrees at the George Washington University National Law Center and his B.A. at the University of Michigan. He is a member of the bars of the District of Columbia nd the state of Missouri.

English

Preface.

Book Citations.

Part One. Introduction to the Law of Tax-Exempt Organizations.

Chapter One. Definition of and Rationales for Tax-Exempt Organizations.

Chapter Two. Overview of Nonprofit Sector and Tax-Exempt Organizations.

Part Two. Fundamentals of the Law of Tax-Exempt Organizations.

Chapter Three. Source, Advantages, and Disadvantages of Tax Exemption.

Chapter Four. Organizational, Operational, and Related Tests and Doctrines.

Chapter Five. Boards of Directors and Governance Principles.

Part Three. Tax-Exempt Charitable Organizations.

Chapter Seven. Charitable Organizations.

Chapter Eight. Educational Organizations.

Chapter Ten. Religious Organizations.

Chapter Eleven. Other Charitable Organizations.

Chapter Twelve. Public Charities and Private Foundations.

Part Four. Other Tax-Exempt Organizations.

Chapter Thirteen. Social Welfare Organizations.

Chapter Fourteen. Business Leagues and Like Organizations.

Chapter Sixteen. Labor, Agricultural, and Horticultural Organizations.

Chapter Seventeen. Political Organizations.

Chapter Eighteen. Employee Benefit Funds.

Chapter Ninteen. Other Tax-Exempt Organizations.

Part Five. Principal Exempt Organization Laws.

Chapter Twenty. Private Inurement and Private Benefit.

Chapter Twenty-One. Intermediate Sanctions.

Chapter Twenty-Two. Legislative Activities by Tax-Exempt Organizations.

Chapter Twenty-Three. Political Campaign Activities by Tax-Exempt Organizations.

Chapter Twenty-Four. Unrelated Business Activities.

Part Six. Acquisition and Maintenance of Tax Exemption.

Chapter Twenty-Five. Exemption Recognition and Notice Processes.

Chapter Twenty-Six. Administrative and Litigation Procedures.

Chapter Twenty-Seven. Operational Requirements.

Part Seven. Interorganizational Structures and Operational Forms.

Chapter Twenty-Nine. Tax-Exempt Organizations and For-Profit Subsidiaries.

Chapter Thirty. Tax-Exempt Organizations and Joint Ventures.

Chapter Thirty-One. Tax-Exempt Organizations and Restructuring.

Index.

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