The Law of Tax-Exempt Organizations, 10th Edition
Buy Rights Online Buy Rights

Rights Contact Login For More Details

More About This Title The Law of Tax-Exempt Organizations, 10th Edition

English

Praise for the law of tax-exempt organizations

"Mr. Hopkins—just wanted to let you know how much I am getting from The Law of Tax-Exempt Organizations. It is exceptionally clear, well organized, and well written. It has been a huge help to both my clients and me and allows me to feel confident in my advisory work in this area. Thank you for your efforts!"—Matthew Leader, Marcus Attorneys, Brooklyn, New York

A comprehensive guide to the law of tax-exempt organizations—written by Bruce R. Hopkins, the most respected name in the field

No doubt you know tax-exempt organizations are subject to a complex set of statutes and regulations that are as diverse as the organizations that are covered. As a lawyer, manager, accountant, director, officer, or executive for a nonprofit, you face special rules governing everything from how your organization must be organized to methods of measuring unrelated business income. The last decade alone bears witness to an immense and unprecedented augmentation of the federal tax (and other) law of tax-exempt organizations. You need an easy-to-use reference—written in plain English—to help you understand the issues at hand and make informed decisions. You need The Law of Tax-Exempt Organizations, Tenth Edition.

Written by Bruce R. Hopkins, one of the country's leading legal authorities on tax-exempt organizations, this resource will allow you—whether you are a newcomer to the field or a seasoned practitioner—to learn particular aspects of the subject matter or get a quick refresher regarding specific rules of interest.

Take a look inside the Tenth Edition for new coverage on:

Katrina Emergency Tax Relief Act of 2005

Tax Technical Corrections Act of 2007

Patient Protection and Affordable Care Act

Health Care and Education Reconciliation Act of 2010

New Treasury Department regulations

New Internal Revenue Service revenue rulings and revenue procedures

Countless opinions from various federal courts

IRS "private" determinations—private letter rulings, technical advice memoranda, and chief counsel advice memoranda

With detailed documentation and citations on Internal Revenue Code citations, references to regulations, IRS rulings, court opinions, tax law literature, current articles, tax law review notes, tables of cases, and tables of IRS rulings, this publication is supplemented annually with significant updates on the latest developments in:

Nonprofit governance

Nonprofit regional healthcare cooperatives

New rules for donor-advised funds

New rules for supporting organizations

Expanded discussion of private benefit doctrine (to reflect recent IRS ruling activity)

Updates on unrelated business activities

Integration of new Treasury Department regulations

As an extra celebratory bonus, when you purchase the print version of this Tenth Edition, you will also receive a free ebook download of The Law of Tax-Exempt Organizations, Tenth Edition. For details, see the inside back cover of this book.

With everything you need in one volume, this must-own guide for nonprofit executives, officers, directors, lawyers, accountants, and consultants is the resource you will turn to time and again for the reliable advice you need to complicated tax law issues.

English

Bruce R. Hopkins is a senior partner with the firm Polsinelli Shughart PC. He is also the author or coauthor of more than twenty-five books, all published by Wiley, including The New Form 990, Nonprofit Governance, and Nonprofit Law Made Easy. Hopkins earned his juris doctorate and master of laws degrees at the George Washington University. He has practiced law for forty years and is a member of the District of Columbia and Missouri bars. He 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, 2007–2011.

English

About the Author.

Preface.

About the Online Resources.

Book Citations.

PART ONE: INTRODUCTION TO THE LAW OF TAX-EXEMPT ORGANIZATIONS.

1 Definition of and Rationales for Tax-Exempt Organizations.

2 Overview of Nonprofit Sector and Tax-Exempt Organizations.

PART TWO: FUNDAMENTALS OF THE LAW OF TAX-EXEMPT ORGANIZATIONS.

3 Source, Advantages, and Disadvantages of Tax Exemption.

4 Organizational, Operational, and Related Tests and Doctrines.

5 Nonprofit Governance.

PART THREE: TAX-EXEMPT CHARITABLE ORGANIZATIONS.

6 Concept of Charitable.

7 Charitable Organizations.

8 Educational Organizations.

9 Scientific Organizations.

10 Religious Organizations.

11 Other Charitable Organizations.

12 Public Charities and Private Foundations.

PART FOUR: OTHER TAX-EXEMPT ORGANIZATIONS.

13 Social Welfare Organizations.

14 Business Leagues and Like Organizations.

15 Social Clubs.

16 Labor, Agricultural, and Horticultural Organizations.

17 Political Organizations.

18 Employee Benefit Funds.

19 Other Tax-Exempt Organizations.

PART FIVE: PRINCIPAL EXEMPT ORGANIZATION LAWS.

20 Private Inurement and Private Benefit.

21 Intermediate Sanctions.

22 Legislative Activities by Tax-Exempt Organizations.

23 Political Campaign Activities by Tax-Exempt Organizations.

24 Unrelated Business Activities.

PART SIX: ACQUISITION AND MAINTENANCE OF TAX EXEMPTION.

25 Exemption Recognition and Notice Processes.

26 Administrative and Litigation Procedures.

27 Operational Requirements.

PART SEVEN: INTERORGANIZATIONAL STRUCTURES ANDOPERATIONAL FORMS.

28 Tax-Exempt Organizations and Exempt Subsidiaries.

29 Tax-Exempt Organizations and For-Profit Subsidiaries.

30 Tax-Exempt Organizations and Joint Ventures.

31 Tax-Exempt Organizations: Other Operations and Restructuring.

PART EIGHT: APPENDIXES.

A. Sources of Tax-Exempt Organization Law.

B. Internal Revenue Code Sections.

C. 74 Categories of Tax-Exempt Organizations.

Index.

loading