Law of Tax-Exempt Organizations (eBook)
1152 Seiten
Wiley (Verlag)
978-1-118-87422-6 (ISBN)
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
Erscheint lt. Verlag | 22.9.2015 |
---|---|
Reihe/Serie | Wiley Nonprofit Authority |
Sprache | englisch |
Themenwelt | Recht / Steuern ► Allgemeines / Lexika |
Recht / Steuern ► EU / Internationales Recht | |
Recht / Steuern ► Steuern / Steuerrecht | |
Wirtschaft ► Betriebswirtschaft / Management ► Planung / Organisation | |
Schlagworte | Business & Management • Gemeinnützige Einrichtung • Gemeinnützige Organisationen / Recht • Gemeinnützige Einrichtung • Gemeinnützige Organisationen / Recht • Non-Profit Organizations / Law • Wirtschaft u. Management |
ISBN-10 | 1-118-87422-6 / 1118874226 |
ISBN-13 | 978-1-118-87422-6 / 9781118874226 |
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