The Law of Tax-Exempt Organizations

by Bruce R. Hopkins

Overview

Nonprofit organizations are subject to a complex set of regulations and law that reflect the diverse organizations that are covered under these rules: charitable organizations, social welfare organizations, memberships organizations, advocacy groups, and many more. These organizations face a special set of rules governing everything from how they charter their organization, to their methods of measuring unrelated business income, and how they lobby (and if, in fact, they should continue to be allowed to lobby). Nonprofit lawyers, accountants, and directors need an easy-to-use reference work in understandable language to help them comprehend the issues and make informed decisions.

Product Details

ISBN-13:	9781119538011
Publisher:	Wiley
Publication date:	03/26/2019
Series:	Wiley Nonprofit Authority
Sold by:	JOHN WILEY & SONS
Format:	eBook
Pages:	928
File size:	2 MB

About the Author

Bruce R. Hopkins is the country's leading authority on tax-exempt organizations and is a lawyer with the firm Polsinelli, Shalton, Welte, P.C. He is also the author of nineteen books, including The Legal Answer Book for Private Foundations, The Legal Answer Book for Nonprofit Organizations; The Law of Tax-Exempt Organizations, 8E; Private Foundations: Tax Law and Compliance, 2E; A Legal Guide to Starting and Managing a Nonprofit Organization, 4E; and The Tax Law of Charitable Giving, 3E, as well as the newsletter Bruce Hopkins'  Nonprofit Counsel, all published by Wiley.

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Table of Contents

INTRODUCTION TO THE LAW OF TAX-EXEMPT ORGANIZATIONS.
Philosophy Underlying and Rationales for Tax-Exempt Organizations.
Overview of Nonprofit Sector and Exempt Organizations.
Source, Advantages, and Disadvantages of Tax Exemption.
Organizational, Operational, and Similar Tests.
TAX-EXEMPT CHARITABLE ORGANIZATIONS.
Scope of Term Charitable.
Charitable Organizations.
Educational Organizations.
Religious Organizations.
Scientific Organizations.
Other Charitable Organizations.
Public Charities and Private Foundations.
NONCHARITABLE TAX-EXEMPT ORGANIZATIONS.
Social Welfare Organizations.
Associations and Other Business Leagues.
Social Clubs.
Labor, Agricultural, and Horticultural Organizations.
Employee Benefit Funds.
Political Organizations.
Other Tax-Exempt Organizations.
GENERAL EXEMPT ORGANIZATION LAWS.
Private Inurement, Private Benefit, and Excess Benefit Transactions.
Legislative Activities by Exempt Organizations.
Political Campaign Activities by Tax-Exempt Organizations.
Insurance and Fund-Raising Activities.
Exemption Recognition Process.
Operational Considerations.
THE COMMERCIALITY DOCTRINE AND UNRELATED BUSINESS INCOME TAXATION.
The Commerciality Doctrine Unrelated Business Activities.
Exceptions to Unrelated Income Taxation.
Unrelated Income Taxation and Feeder Organizations.
Unrelated Debt-Financed Income and Tax-Exempt Entity Leasing Rules.
INTER-ORGANIZATIONAL STRUCTURES AND OPERATIONAL FORMS.
Combinations of Tax-Exempt Organizations.
Tax-Exempt Organizations and For-Profit Subsidiaries.
Tax-Exempt Organizations, Partnerships, and Joint Ventures.
Organizational andOperational Considerations.
Appendices.
Table of Cases.
Table of IRS Revenue Rulings and Revenue Procedures.
Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda.
Table of IRS Private Determinations Cited in Text.
Index.