The Law of Tax-Exempt Organizations
eBook - PDF

The Law of Tax-Exempt Organizations

  1. 993 pages
  2. English
  3. PDF
  4. Available on iOS & Android
eBook - PDF

The Law of Tax-Exempt Organizations

About this book

Ensure compliance with the latest tax-exempt legal developments

The 13th edition of The Law of Tax-Exempt Organizations compiles all of the latest pertinent statutes, regulations, rulings, and court opinions into a single authoritative resource. Written by renowned authors and legal experts Bruce R. Hopkins and Shane Hamilton, this book uses accessible language and extensive tabular information to allow for easy navigation and quick reference.

A companion website provides seven additional online resources, including Cumulative Tables of IRS Private Letter Rulings, Technical Advice Memoranda, and Counsel Memoranda. Sample topics featured in this book include:

  • Nonprofit governance, including board duties and responsibilities in duty of care, loyalty, and obedience
  • Charitable organizations focusing on relief of distressed, provision of housing, and promotion of health and social welfare
  • General constitutional law principles and internal revenue code provisions for religious organizations
  • Public charities, private foundations, and other types of charitable organizations, such as amateur sports leagues, business leagues, and social clubs

Tax laws are continuously evolving and the statutes and regulations for tax-exempt organizations change more quickly than most. The thirteenth edition of The Law of Tax-Exempt Organizations is an essential reference for all non-profit organizations to ensure compliance in all directives and activities.

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Yes, you can access The Law of Tax-Exempt Organizations by Shane T. Hamilton,Bruce R. Hopkins in PDF and/or ePUB format, as well as other popular books in Business & Nonprofit Organizations & Charities. We have over one million books available in our catalogue for you to explore.

Information

Publisher
Wiley
Year
2025
Print ISBN
9781394258420
eBook ISBN
9781394258444
Edition
13
Topic
Business
Subtopic
Nonprofit Organizations & Charities
Index
Business

Table of contents

  1. Cover
  2. Title Page
  3. Copyright Page
  4. Contents
  5. A Letter to the Reader
  6. About the Authors
  7. Preface
  8. About the Online Resources
  9. Book Citations
  10. Chapter 1 Definition of and Rationales for Tax-Exempt Organizations
  11. Chapter 2 Overview of Nonprofit Sector and Tax-Exempt Organizations
  12. Chapter 3 Tax Exemption: Source and Recognition
  13. Chapter 4 Organizational, Operational, and Related Tests and Doctrines
  14. Chapter 5 Nonprofit Governance
  15. Chapter 6 Concept of Charitable
  16. Chapter 7 Charitable Organizations
  17. Chapter 8 Educational Organizations
  18. Chapter 9 Scientific Organizations
  19. Chapter 10 Religious Organizations
  20. Chapter 11 Other Types of Charitable Organizations
  21. Chapter 12 Public Charities and Private Foundations
  22. Chapter 13 Social Welfare Organizations
  23. Chapter 14 Business Leagues and Similar Organizations
  24. Chapter 15 Social Clubs
  25. Chapter 16 Labor, Agricultural, and Horticultural Organizations
  26. Chapter 17 Political Organizations
  27. Chapter 18 Employee Benefit Funds
  28. Chapter 19 Other Categories of Tax-Exempt Organizations
  29. Chapter 20 Private Inurement and Private Benefit Doctrines
  30. Chapter 21 Intermediate Sanctions
  31. Chapter 22 Legislative Activities by Tax-Exempt Organizations
  32. Chapter 23 Political Campaign Activities by Tax-Exempt Organizations
  33. Chapter 24 Unrelated Business: Basic Rules
  34. Chapter 25 Unrelated Business: Modifications, Exceptions, Special Rules, and Taxation
  35. Chapter 26 Exemption Recognition and Notice Processes
  36. Chapter 27 Administrative and Litigation Procedures
  37. Chapter 28 Operational Requirements
  38. Chapter 29 Tax-Exempt Organizations and Exempt Subsidiaries
  39. Chapter 30 Tax-Exempt Organizations and For-Profit Subsidiaries
  40. Chapter 31 Tax-Exempt Organizations and Joint Ventures
  41. Chapter 32 Tax-Exempt Organizations: Other Operations and Restructuring
  42. Index
  43. EULA