| Edition |
Twelfth edition. |
| Description |
1 online resource (930 pages). |
|
text txt rdacontent |
|
computer c rdamedia |
|
online resource cr rdacarrier |
| Series |
Wiley nonprofit authority |
|
Wiley nonprofit authority series.
|
| 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.
|
|
Charitable uses, trusts, and foundations -- Taxation -- United States.
|
|
BUSINESS & ECONOMICS / Nonprofit Organizations & Charities.
|
| Genre/Form |
Electronic books.
|
| 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 |
|
9781119538028 (electronic bk.) |
|
9781119538011 (electronic bk.) |
|
