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This book is now Out of Print.
A supplement to this edition was published, see:
The Law of Tax-Exempt Organizations 11th ed: 2017 Supplement isbn 9781119345183

The Law of Tax-Exempt Organizations 11th ed

Edited by: 9781119345183

ISBN13: 9781118873694
New Edition ISBN: 9781119345183
Previous Edition ISBN: 9780470602171
Published: November 2015
Publisher: John Wiley & Sons Ltd
Country of Publication: USA
Format: Hardback
Price: Out of print



There is a 2017 Supplement available - please see the link above.

The Law of Tax-Exempt Organizations 11th edition details the complex set of statutes, regulations that govern this diverse category of organizations, IRS rulings, and court opinions.

This new edition includes the most up-to-date coverage of subjects such as: nonprofit governance, and new rules for donor advised funds and supporting organizations, updates on unrelated business activities. Discussion of subjects such as the private inurement doctrine and private benefit doctrine have been expanded in light of recent IRS ruling activity.

Written in plain English and supplemented annually, this book helps the lawyers and managers of tax-exempt organizations stay up to date on relevant law developments so they can make more informed decisions about their organization's actions and future direction. This eleventh edition is an important revision, with significant updates and vital information you need to know.

  • Get up to date on the latest regulations and court opinions
  • See how recent IRS rulings impact many aspects of tax-exempt organizations law
  • Learn how the health care shift has generated new guidelines
  • Read new law concerning legislative and political activities, intermediate sanctions, and more
Written by one of the country's leading authorities on the law surrounding tax-exempt organizations, this comprehensive and authoritative reference allows you to learn the particulars of the subject matter or get a quick refresher regarding specific rules of interest.

For newcomers and experienced practitioners alike, The Law of Tax-Exempt Organizations 11th edition provides a single-volume resource for the latest, most up-to-date information aspects of the law.

Subjects:
Other Jurisdictions , USA
Contents:
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