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[null,"1.","Record Nr.",null,"UNINA9910462288103321"]
[null,null,"Autore",null,"Hopkins Bruce R"]
[null,null,"Titolo",null,"Tax-exempt organizations and constitutional law [[electronic resource] ] : nonprofit law as shaped by the U.S. Supreme Court / / Bruce R. Hopkins"]
[null,null,"Pubbl/distr/stampa",null,"Hoboken, NJ, : John Wiley & Sons, Inc., [2012]"]
[null,null,"ISBN",null,"1-118-41715-1"]
[{"$nulls":4},"1-283-64488-6"]
[{"$nulls":4},"1-118-42078-0"]
[null,null,"Descrizione fisica",null,"1 online resource (338 p.)"]
[null,null,"Collana",null,"Wiley nonprofit authority"]
[null,null,"Disciplina",null,"346.73/064"]
[null,null,"Soggetti",null,"Nonprofit organizations - Law and legislation - United States"]
[{"$nulls":4},"Constitutional law - United States"]
[{"$nulls":4},"Electronic books."]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Description based upon print version of record."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references and index."]
[null,null,"Nota di contenuto",null,"Tax-Exempt Organizations and Constitutional Law: Nonprofit Law as Shaped by the U.S. Supreme Court; Contents; About the Author; Preface; Book Citations; CHAPTER 1: Introduction to the U.S. Constitution and Nonprofit Law;  1.1 Overview of Relevant Portions of the Constitution; (a) Relevant Portions of the Original Constitution; (b) Relevant Portions of Amendments;  1.2 Role of the Supreme Court and Basic Principles; (a) Principle of Separation of Powers; (b) Role of the Judiciary; (c) Role of the Supreme Court; (d) Policy of Stare Decisis; (e) Facial and As Applied Challenges"]
[{"$nulls":4},"(f) Congressional Findingsg) Severability;  1.3 Concept of the Nonprofit Organization;  1.4 Doctrine of Private Inurement;  1.5 The Supreme Court's Definition of Nonprofit Organization;  1.6 The Supreme Court's View as to Eligibility for Tax Exemption;  1.7 The Supreme Court's Rationale for Tax Exemption;  1.8 Public Policy Doctrine; (a) Basic Principles; (b) Race-Based Discrimination; (c) Gender-Based Discrimination; (d) Affirmative Action Principles;  1.9 Freedom of Association Principle;  1.10 The Commerciality Doctrine;  1.11 Constitutionality of Lobbying Limitation"]
[{"$nulls":4},"1.12 Tax Exemption as Government Subsidy(a) Religious Organizations Real Estate Tax Exemption Case; (b) Limitation on Lobbying Case; (c) Racially Discriminatory School Case; (d) Commerce Clause Case; (e) "]
[{"$nulls":4},"Establishment Clause Standing Case; (f) Other Litigation as to Subsidy Issue; (g) Tax Expenditures; CHAPTER 2: Nonprofit Organizations and the Religion Clauses;  2.1 Historical Perspective;  2.2 Overview of Religion Clauses;  2.3 Free Exercise Clause;  2.4 Establishment Clause;  2.5 Establishment Clause Standards; (a) Lemon Tests; (b) Endorsement Test"]
[{"$nulls":4},"2.6 Tax Exemption for Religious and Other Organizations(a) Tax Exemption in General; (b) Tax Exemption for Religion; (c) Mooting of Tax Refund Cases;  2.7 Government Assistance to Religious Schools;  2.8 Government Assistance to Other Religious Activities;  2.9 Establishment Clause and Religious Symbols;  2.10 Disputes over Church Property;  2.11 Employment Discrimination Laws and Ministerial Exception; (a) Basic Principles; (b) Definition of Minister; CHAPTER 3: Nonprofit Organizations and the Commerce Clause Generally;  3.1 Historical Perspective"]
[{"$nulls":4},"3.2 Dormant Commerce Clause Basic Principles 3.3 Facts of Nonprofit Organization Case;  3.4 Majority Opinion in Nonprofit Organization Case; (a) Summary of Opinion; (b) Focus on Charitable Tax Exemptions; (c) Subsidy Concept Revisited;  3.5 Dissents; (a) Second Dissent; (b) First Dissent; CHAPTER 4: Health Care Reform Law and the Commerce Clause;  4.1 Commerce Clause in General;  4.2 Necessary and Proper Clause; (a) Basic Principles; (b) Civil-Commitment Statute Case;  4.3 Analytical Framework Established by the Court; (a) Wheat Farmer Case; (b) Firearms Possession Case"]
[{"$nulls":4},"(c) Gender-Motivated Violence Case"]
[null,null,null,"Sommario/riassunto","A comprehensive guide to understanding the theory and implications of constitutional law as it relates to tax-exempt organizations Although the U.S. Constitution does not make any reference to nonprofit organizations-not surprising, since the Constitution is not a framework for the structure of the entirety of U.S. society-the Supreme Court has effusively shaped nonprofit law. Now, leading nonprofit law expert Bruce R. Hopkins discusses how tax-exempt organizations, including educational, religious, and healthcare institutions, are directly affected by constitutional law decisions and"]