The Law of Tax–Exempt Organizations

BRUCE R. HOPKINS is the principal with the Bruce R. Hopkins Law Firm, LLC. He is the Professor from Practice at the University of Kansas School of Law. He is also the author and coauthor of over 30 books, all published by Wiley, including Bruce R. Hopkins Nonprofit Law Dictionary and The Tax Law of Charitable Giving, Fifth Edition. Hopkins earned his juris doctorate and master of laws degrees at the George Washington University. He has practiced law for over forty-five 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 2015.

About the Author xxvii Preface xxix About the Online Resources xxxiii Book Citations xxxv PART ONE: INTRODUCTION TO THE LAW OF TAX-EXEMPT ORGANIZATIONS 1 Definition of and Rationales for Tax-Exempt Organizations 3 2 Overview of Nonprofit Sector and Tax-Exempt Organizations 23 PART TWO: FUNDAMENTALS OF THE LAW OF TAX-EXEMPT ORGANIZATIONS 3 Source, Advantages, and Disadvantages of Tax Exemption 43 4 Organizational, Operational, and Related Tests and Doctrines 61 5 Nonprofit Governance 133 PART THREE: TAX-EXEMPT CHARITABLE ORGANIZATIONS 6 Concept of Charitable 159 7 Charitable Organizations 191 8 Educational Organizations 263 9 Scientific Organizations 287 10 Religious Organizations 295 11 Other Charitable Organizations 329 12 Public Charities and Private Foundations 343 PART FOUR: OTHER TAX-EXEMPT ORGANIZATIONS 13 Social Welfare Organizations 385 14 Business Leagues and Like Organizations 401 15 Social Clubs 429 16 Labor, Agricultural, and Horticultural Organizations 445 17 Political Organizations 455 18 Employee Benefit Funds 469 19 Other Categories of Tax-Exempt Organizations 491 PART FIVE: PRINCIPAL EXEMPT ORGANIZATION LAWS 20 Private Inurement and Private Benefit 547 21 Intermediate Sanctions 595 22 Legislative Activities by Tax-Exempt Organizations 625 23 Political Campaign Activities by Tax-Exempt Organizations 657 24 Unrelated Business: Basic Rules 685 25 Unrelated Business: Modifications, Exceptions, and Special Rules 767 PART SIX: ACQUISITION AND MAINTENANCE OF TAX EXEMPTION 26 Exemption Recognition and Notice Processes 795 27 Administrative and Litigation Procedures 835 28 Operational Requirements 877 PART SEVEN: INTERORGANIZATIONAL STRUCTURES AND OPERATIONAL FORMS 29 Tax-Exempt Organizations and Exempt Subsidiaries 949 30 Tax-Exempt Organizations and For-Profit Subsidiaries 965 31 Tax-Exempt Organizations and Joint Ventures 987 32 Tax-Exempt Organizations: Other Operations and Restructuring 1017 PART EIGHT: APPENDIXES Index 1085