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Record Nr. |
UNINA9910208949703321 |
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Autore |
Hopkins Bruce R. |
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Titolo |
The law of tax-exempt organizations / / Bruce R. Hopkins |
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Pubbl/distr/stampa |
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Hoboken, New Jersey : , : Wiley, , 2016 |
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©2016 |
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ISBN |
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1-118-87397-1 |
1-118-87422-6 |
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Edizione |
[11th ed.] |
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Descrizione fisica |
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1 online resource (1373 p.) |
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Collana |
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Wiley Nonprofit Authority |
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Classificazione |
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Disciplina |
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Soggetti |
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Nonprofit organizations - Taxation - Law and legislation - United States |
Charitable uses, trusts, and foundations - Taxation - United States |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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""Title Page""; ""Copyright""; ""Table of Contents""; ""About the Author""; ""Preface""; ""About the Online Resources""; ""Book Citations""; ""Part One: Introduction to the Law of Tax-Exempt Organizations""; ""Chapter One: Definition of and Rationales for Tax-Exempt Organizations""; "" 1.1 Definition of Nonprofit Organization""; "" 1.2 Definition of Tax-Exempt Organization""; "" 1.3 Tax-Exempt Organizations Law Philosophy""; "" 1.4 Political Philosophy Rationale""; "" 1.5 Inherent Tax Rationale""; "" 1.6 Other Rationales and Reasons for Exempt Organizations"" |
"" 1.7 Freedom of Association Doctrine""""Chapter Two: Overview of Nonprofit Sector and Tax-Exempt Organizations""; "" 2.1 Profile of Nonprofit Sector""; "" 2.2 Organization of IRS""; "" 2.3 Charitable Contribution Deduction Rules""; "" 2.4 Evolution of Statutory Regime""; ""Part Two: Fundamentals of the Law of Tax-Exempt Organizations""; ""Chapter Three: Source, Advantages, and Disadvantages of Tax Exemption""; "" 3.1 Source of Tax Exemption""; "" 3.2 Recognition of Tax Exemption""; "" 3.3 Recognition of Public Charity, Private Foundation Status"" |
"" 3.4 Advantages of Tax-Exempt Status"""" 3.5 Disadvantages of Tax-Exempt Status""; "" 3.6 Alternatives to Tax-Exempt Status""; ""Chapter Four: Organizational, Operational, and Related Tests and Doctrines""; "" |
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4.1 Forms of Tax-Exempt Organizations""; "" 4.2 Governing Instruments""; "" 4.3 Organizational Test""; "" 4.4 Primary Purpose Test""; "" 4.5 Operational Test""; "" 4.6 Exclusively Standard""; "" 4.7 Commensurate Test""; "" 4.8 Consideration of Organizations' Names""; "" 4.9 State Action Doctrine""; "" 4.10 Operations for Profit""; "" 4.11 Commerciality Doctrine"" |
"" 4.12 Social Enterprise Developments""""Chapter Five: Nonprofit Governance""; "" 5.1 Boards of Directors Basics""; "" 5.2 Board Composition and Tax Law""; "" 5.3 Duties and Responsibilities""; "" 5.4 Board Member Liability""; "" 5.5 Sarbanes-Oxley Act""; "" 5.6 Nonprofit Governance Principles""; "" 5.7 IRS and Governance""; ""Part Three: Tax-Exempt Charitable Organizations""; ""Chapter Six: Concept of Charitable""; "" 6.1 Federal Tax Law Definition of Charitable""; "" 6.2 Public Policy Doctrine""; "" 6.3 Collateral Concepts""; ""Chapter Seven: Charitable Organizations"" |
"" 7.1 Relief of Poor"""" 7.2 Relief of Distressed""; "" 7.3 Credit Counseling""; "" 7.4 Provision of Housing""; "" 7.5 Down Payment Assistance""; "" 7.6 Promotion of Health""; "" 7.7 Lessening Burdens of Government""; "" 7.8 Advancement of Education""; "" 7.9 Advancement of Science""; "" 7.10 Advancement of Religion""; "" 7.11 Promotion of Social Welfare""; "" 7.12 Promotion of Arts""; "" 7.13 Consortia""; "" 7.14 Fundraising Organizations""; "" 7.15 Instrumentalities of Government""; "" 7.16 Other Categories of Charity""; ""Chapter Eight: Educational Organizations"" |
"" 8.1 Federal Tax Law Definition of Educational"" |
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Sommario/riassunto |
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"The authoritative reference for nonprofit law, by leading expert Bruce R. Hopkins 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"-- |
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