The law of tax-exempt organizations 2016 supplement / / Bruce R. Hopkins

• Autore: Hopkins Bruce R.
• Pubblicazione: Hoboken, New Jersey : , : Wiley, , [2016]; ©2016
• Edizione: Eleventh edition.
• Descrizione fisica: 1 online resource (227 p.)
• Soggetto topico: Nonprofit organizations - Taxation - Law and legislation - United States; Charitable uses, trusts, and foundations - Taxation - United States
• Soggetto genere / forma: Electronic books.
• Note generali: Includes index.
• Nota di contenuto: The Law of Tax-Exempt Organizations: Eleventh Edition 2016 Supplement; Contents; Preface; Chapter One: Definition of and Rationales for Tax-Exempt Organizations; 1.2 Definition of Tax-Exempt Organization; Chapter Two: Overview of Nonprofit Sector and Tax-Exempt Organizations; 2.2 Organization of IRS; Chapter Four: Organizational, Operational, and Related Tests and Doctrines; 4.1 Forms of Tax-Exempt Organizatons; 4.5 Operational Test; 4.11 Commerciality Doctrine; Chapter Five: Nonprofit Governance; 5.7 IRS and Governance; Chapter Six: Concept of Charitable ; 6.2 Public Policy Doctrine 6.3 Collateral Concepts; Chapter Seven: Charitable Organizations; 7.4 Provision of Housing; 7.6 Promotion of Health; 7.7 Lessening Burdens of Government; 7.14 Fundraising Organizations; 7.16 Other Categories of Charity; Chapter Eight: Educational Organizations; 8.3 Educational Institutions; Chapter Ten: Religious Organizations; 10.1 Constitutional Law Framework; 10.5 Conventions or Associations of Churches; Chapter Eleven: Other Charitable Organizations; 11.9 Endowment Funds; Chapter Twelve: Public Charities and Private Foundations ; 12.3 Categories of Public Charities 12.4 Private Foundation Rules; Chapter Thirteen: Social Welfare Organizations; 13.1 Concept of Social Welfare; Chapter Fourteen: Business Leagues and Like Organizations; 14.1 Concept of Business League; 14.2 Disqualifying Activities; Chapter Fifteen: Social Clubs; 15.1 Social Clubs in General; Chapter Seventeen: Political Organizations; Chapter Eighteen: Employee Benefit Funds; 18.3 Voluntary Employees' Beneficiary Associations; Chapter Nineteen: Other Categories of Tax-Exempt Organizations; 19.19 Qualified Tuition Programs ; 19.20 Able Programs 19.22 Governmental and Quasi-Governmental Entities; Chapter Twenty: Private Inurement and Private Benefit; 20.1 Concept of Private Inurement; 20.5 Other Forms of Private Inurement; 20.12 Private Benefit Doctrine; Chapter Twenty-One: Intermediate Sanctions; 21.10 Excise Tax Regime; Chapter Twenty-Two: Legislative Activities by Tax-Exempt Organizations; 22.6 Legislative Activities of Business Leagues; Chapter Twenty-Three: Political Campaign Activities by Tax-Exempt Organizations; 23.2 Prohibition on Charitable Organizations ; Chapter Twenty-Four: Unrelated Business: Basic Rules 24.5 Contemporary Applications of Unrelated Business Rules; Chapter Twenty-Five: Unrelated Business: Modifications, Exceptions, and Special Rules; 25.1 Modifications; 25.2 Exceptions; 25.3 Special Rules; Chapter Twenty-Six: Exemption Recognition and Notice Processes; 26.1 Recognition Application Procedure; 26.3A Notice Requirements for Social Welfare Organizations; 26.15 Constitutional Law Aspects of Process; Chapter Twenty-Seven: Administrative and Litigation Procedures ; 27.2 Revocation or Modification of Tax-Exempt Status: Administrative Procedures
• Titolo autorizzato: Law of tax-exempt organizations
• ISBN: 1-119-25913-4
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910466329603321
• Lo trovi qui: Univ. Federico II
• Serie: Wiley nonprofit authority series.