{"product_id":"the-law-of-taxexempt-organizations-9781119538042","title":"The Law of TaxExempt Organizations","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003e\u003cb\u003eTax-exempt law explained, for lawyers and nonlawyers alike\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eThe Law of Tax-Exempt Organizations\u003c\/i\u003e 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 \u003ci\u003eTwelfth Edition\u003c\/i\u003e, 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.\u003c\/p\u003e \u003cp\u003eMaking 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 foun\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003c\/p\u003e\u003cp\u003eAbout the Authors xxiii\u003c\/p\u003e \u003cp\u003ePreface xxv\u003c\/p\u003e \u003cp\u003eAbout the Online Resources xxxi\u003c\/p\u003e \u003cp\u003eBook Citations xxxiii\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart One: Introduction to The Law of Tax-Exempt Organizations\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e1 Definition of and Rationales for Tax-Exempt Organizations 3\u003c\/p\u003e \u003cp\u003e2 Overview of Nonprofit Sector and Tax-Exempt Organizations 21\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart Two: Fundamentals of The Law of Tax-Exempt Organizations\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e3 Tax Exemption: Source and Recognition 33\u003c\/p\u003e \u003cp\u003e4 Organizational, Operational, and Related Tests and Doctrines 39\u003c\/p\u003e \u003cp\u003e5 Nonprofit Governance 87\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart Three: Tax-Exempt Charitable Organizations\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e6 Concept of \u003ci\u003eCharitable \u003c\/i\u003e109\u003c\/p\u003e \u003cp\u003e7 Charitable Organizations 139\u003c\/p\u003e \u003cp\u003e8 Educational Organizations 207\u003c\/p\u003e \u003cp\u003e9 Scientific Organizations 229\u003c\/p\u003e \u003cp\u003e10 Religious Organizations 237\u003c\/p\u003e \u003cp\u003e11 Other Types of Charitable Organizations 271\u003c\/p\u003e \u003cp\u003e12 Public Charities and Private Foundations 285\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart Four: Other Tax-Exempt Organizations\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e13 Social Welfare Organizations 325\u003c\/p\u003e \u003cp\u003e14 Business Leagues and Similar Organizations 337\u003c\/p\u003e \u003cp\u003e15 Social Clubs 363\u003c\/p\u003e \u003cp\u003e16 Labor, Agricultural, and Horticultural Organizations 379\u003c\/p\u003e \u003cp\u003e17 Political Organizations 389\u003c\/p\u003e \u003cp\u003e18 Employee Benefit Funds 403\u003cbr\u003e\u003cbr\u003e19 Other Categories of Tax-Exempt Organizations 417\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart Five: Principal Exempt Organization Laws\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e20 Private Inurement and Private Benefit Doctrines 473\u003c\/p\u003e \u003cp\u003e21 Intermediate Sanctions 521\u003c\/p\u003e \u003cp\u003e22 Legislative Activities by Tax-Exempt Organizations 549\u003c\/p\u003e \u003cp\u003e23 Political Campaign Activities by Tax-Exempt Organizations 577\u003c\/p\u003e \u003cp\u003e24 Unrelated Business: Basic Rules 601\u003c\/p\u003e \u003cp\u003e25 Unrelated Business: Modifications, Exceptions, Special Rules, and Taxation 675\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart Six: Acquisition and Maintenance of Tax Exemption\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e26 Exemption Recognition and Notice Processes 707\u003c\/p\u003e \u003cp\u003e27 Administrative and Litigation Procedures 741\u003c\/p\u003e \u003cp\u003e28 Operational Requirements 771\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart Seven: Interorganizational Structures and Operational Forms\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e29 Tax-Exempt Organizations and Exempt Subsidiaries 815\u003c\/p\u003e \u003cp\u003e30 Tax-Exempt Organizations and For-Profit Subsidiaries 827\u003c\/p\u003e \u003cp\u003e31 Tax-Exempt Organizations and Joint Ventures 843\u003c\/p\u003e \u003cp\u003e32 Tax-Exempt Organizations: Other Operations and Restructuring 857\u003c\/p\u003e \u003cp\u003eIndex 873\u003c\/p\u003e","brand":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default Title","offer_id":49407076630871,"sku":"9781119538042","price":225.9,"currency_code":"GBP","in_stock":false}],"url":"https:\/\/bookcurl.com\/products\/the-law-of-taxexempt-organizations-9781119538042","provider":"Book Curl","version":"1.0","type":"link"}