Edition |
Twelfth edition. |
Description |
1 online resource (930 pages). |
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text txt rdacontent |
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computer c rdamedia |
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online resource cr rdacarrier |
Series |
Wiley nonprofit authority |
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Wiley nonprofit authority series.
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Bibliography |
Includes bibliographical references and index. |
Contents |
Definition of and rationales for tax-exempt organizations -- Overview of nonprofit sector and tax-exempt organizations -- Tax exemption: source and recognition -- Organizational, operational, and related tests and doctrines -- Nonprofit governance -- Concept of charitable -- Charitable organizations -- Educational organizations -- Scientific organizations -- Religious organizations -- Other types of charitable organizations -- Public charities and private foundations -- Social welfare organizations -- Business leagues and similar organizations -- Social clubs -- Labor, agricultural, and horticultural organizations -- Political organizations -- Employee benefit funds -- Other categories of tax-exempt organizations -- Private inurement and private benefit doctrines -- Intermediate sanctions -- Legislative activities by tax-exempt organizations -- Political campaign activities by tax-exempt organizations -- Unrelated business: basic rules -- Unrelated business: modifications, exceptions, special rules, and taxation -- 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. |
Note |
Description based on print version record. |
Subject |
Nonprofit organizations -- Taxation -- Law and legislation -- United States.
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Charitable uses, trusts, and foundations -- Taxation -- United States.
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BUSINESS & ECONOMICS / Nonprofit Organizations & Charities.
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Genre/Form |
Electronic books.
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Other Form: |
Print version: Hopkins, Bruce R. Law of tax-exempt organizations. Twelfth edition. Hoboken, New Jersey : Wiley, c2019 930 pages Wiley nonprofit authority series. 9781119538042 (DLC) 2018055296 |
ISBN |
9781119538042 |
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9781119538028 (electronic bk.) |
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9781119538011 (electronic bk.) |
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