LEADER 00878nam0-22003011i-450- 001 990003692350403321 005 20131002093256.0 010 $a88-430-1650-4 035 $a000369235 035 $aFED01000369235 035 $a(Aleph)000369235FED01 035 $a000369235 100 $a20030910d2000----km-y0itay50------ba 101 1 $aita$cger 105 $ay-------001yy 200 1 $a<>societą del rischio$everso una seconda modernitą$fUlrich Beck$gedizione italiana a cura di Walter Privitera 210 $aRoma$cCarocci$d2000 215 $a380 p. 225 1 $aSaggi$v5 700 1$aBeck,$bUlrich$f<1944-2015>$0119835 702 1$aPrivitera,$bWalter$f<1954-> 801 0$aIT$bUNINA$gRICA$2UNIMARC 901 $aBK 912 $a990003692350403321 952 $aSE 114.06.19-$fDECSE 959 $aDECSE 996 $aSocietą del rischio$9229727 997 $aUNINA LEADER 04971nam 2200541 450 001 9910467066503321 005 20200520144314.0 010 $a1-119-53801-7 010 $a1-119-53802-5 035 $a(CKB)4100000007817180 035 $a(MiAaPQ)EBC5741755 035 $a(CaSebORM)9781119538042 035 $a(Au-PeEL)EBL5741755 035 $a(OCoLC)1074278283 035 $a(EXLCZ)994100000007817180 100 $a20190412d2019 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 14$aThe law of tax-exempt organizations /$fBruce R. Hopkins 205 $aTwelfth edition. 210 1$aHoboken, New Jersey :$cWiley,$d[2019] 210 4$d©2019 215 $a1 online resource (930 pages) 225 1 $aWiley nonprofit authority 311 $a1-119-53804-1 320 $aIncludes bibliographical references and index. 327 $aDefinition of and rationales for tax-exempt organizations -- Overview of nonprofit sector and tax-exempt organizations -- Tax exemption: source and recognition -- Organizational, operational, and related tests and doctrines -- Nonprofit governance -- Concept of charitable -- Charitable organizations -- Educational organizations -- Scientific organizations -- Religious organizations -- Other types of charitable organizations -- Public charities and private foundations -- Social welfare organizations -- Business leagues and similar organizations -- Social clubs -- Labor, agricultural, and horticultural organizations -- Political organizations -- Employee benefit funds -- Other categories of tax-exempt organizations -- Private inurement and private benefit doctrines -- Intermediate sanctions -- Legislative activities by tax-exempt organizations -- Political campaign activities by tax-exempt organizations -- Unrelated business: basic rules -- Unrelated business: modifications, exceptions, special rules, and taxation -- Exemption recognition and notice processes -- Administrative and litigation procedures -- Operational requirements -- Tax-exempt organizations and exempt subsidiaries -- Tax-exempt organizations and for-profit subsidiaries -- Tax-exempt organizations and joint ventures -- Tax-exempt organizations: other operations and restructuring. 330 $aTax-exempt law explained, for lawyers and nonlawyers alike The Law of Tax-Exempt Organizations has, for decades, been the definitive single-volume source of legal information for nonprofit lawyers and managers alike. Author Bruce R. Hopkins is widely recognized as the leading authority on the subject; in this thoroughly revised Twelfth Edition , he provides all the updates you need to stay current on the latest changes to tax code, regulatory, and case law developments. Annual supplements available with the book will ensure that you don?t miss any important updates. Making solid decisions about the future of any tax-exempt organization requires a firm and up-to-date understanding of the relevant tax and other law. This reference provides guidance on the latest developments in eligibility for tax exemption, the private inurement and private benefit doctrines, nonprofit governance, lobbying, political campaign activity, public charities, private foundations, donor-advised funds, unrelated business activities, reporting, disclosure requirements, and more. Understand the tax code, regulations, and case law pertaining to all categories of tax-exempt organizations Access the nonprofit law standard reference guide, written by the leading legal expert on tax-exempt organizations Prepare yourself to make well-founded strategic decisions about the current and future actions of your organization Review annual supplements that provide plain-English information on changes for each tax year Written in a practical format that?s accessible to lawyers and non-lawyers alike, The Law of Tax-Exempt Organizations, Twelfth Edition , is a trustworthy resource for anyone involved in advising or managing charitable organizations, social welfare entities, associations, clubs, or any other type of tax-exempt entity. 410 0$aWiley nonprofit authority series. 606 $aNonprofit organizations$xTaxation$xLaw and legislation$zUnited States 606 $aCharitable uses, trusts, and foundations$xTaxation$zUnited States 606 $aBUSINESS & ECONOMICS / Nonprofit Organizations & Charities$2bisacsh 608 $aElectronic books. 615 0$aNonprofit organizations$xTaxation$xLaw and legislation 615 0$aCharitable uses, trusts, and foundations$xTaxation 615 7$aBUSINESS & ECONOMICS / Nonprofit Organizations & Charities. 676 $a343.7306/68 700 $aHopkins$b Bruce R.$0279523 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910467066503321 996 $aLaw of tax-exempt organizations$9663025 997 $aUNINA