Book description
The gold-standard guide to nonprofit law, updated for 2017The Law of Tax-Exempt Organizations + Website is the definitive reference for leaders and lawyers of tax-exempt organizations. Written by the field's most respected authority, this book provides comprehensive coverage of all currently relevant regulations to help you make informed decisions about the future of your organization. This new 2017 cumulative supplement includes important updates and revisions with respect to tax regulations and court opinions, including expanded discussion on the private benefit doctrine and unrelated business activity, governance, donor-advised funds, and supporting organizations. Accessible language and extensive tabular information allow for easy navigation and quick reference, while the companion website features additional resources that provide additional depth on specific topics.
Tax laws are continuously evolving, and the statutes and regulations for tax-exempt organizations change more quickly than most. This book compiles all of the latest pertinent statutes, regulations, rulings, and court opinions into a single reference that no nonprofit should be without.
- Get up to date on the latest changes to tax regulations for exempt organizations
- Learn the new and expanded rules for supporting organizations
- Review recent IRS rulings, Treasury Department regulations, and court opinions
- Find answers to the emerging issues surrounding the commerciality doctrine governance, unrelated business, constitutional law issues, and much more
Failure to keep pace with changing tax law can easily result in costly penalties; in the non-profit world, each and every dollar is precious—by staying up to date on tax-exempt regulations, you not only avoid penalties, but you may discover new developments that actually benefit your bottom line. The Law of Tax-Exempt Organizations + Website provides the information you need, and the expert guidance to help you take advantage of every opportunity.
Table of contents
- Cover
- Title Page
- Copyright
- Preface
- Chapter One: Definition of and Rationales for Tax-Exempt Organizations
- Chapter Two: Overview of Nonprofit Sector and Tax-Exempt Organizations
- Chapter Three: Source, Advantages, and Disadvantages of Tax Exemption
- Chapter Four: Organizational, Operational, and Related Tests and Doctrines
- Chapter Five: Nonprofit Governance
- Chapter Six: Concept of Charitable
- Chapter Seven: Charitable Organizations
- Chapter Eight: Educational Organizations
- Chapter Nine: Scientific Organizations
- Chapter Ten: Religious Organizations
- Chapter Eleven: Other Charitable Organizations
- Chapter Twelve: Public Charities and Private Foundations
- Chapter Thirteen: Social Welfare Organizations
- Chapter Fourteen: Business Leagues and Like Organizations
- Chapter Fifteen: Social Clubs
- Chapter Seventeen: Political Organizations
- Chapter Eighteen: Employee Benefit Funds
- Chapter Nineteen: Other Categories of Tax-Exempt Organizations
- Chapter Twenty: Private Inurement and Private Benefit
- Chapter Twenty-One: Intermediate Sanctions
- Chapter Twenty-Two: Legislative Activities by Tax-Exempt Organizations
- Chapter Twenty-Three: Political Campaign Activities by Tax-Exempt Organizations
- Chapter Twenty-Four: Unrelated Business: Basic Rules
- Chapter Twenty-Five: Unrelated Business: Modifications, Exceptions, and Special Rules
-
Chapter Twenty-Six: Exemption Recognition and Notice Processes
- § 26.1 Recognition Application Procedure
- *§ 26.2 Requirements for Charitable Organizations
- § 26.3A Notice Requirements for Social Welfare Organizations
- *§ 26.6 Requirements for Certain Prepaid Tuition Plans
- *§ 26.9 Rules for Other Organizations
- *§ 26.10 Group Exemption Rules
- *§ 26.14 Forfeiture of Tax Exemption
- *§ 26.14A Modification of Tax Exemption
- § 26.15 Constitutional Law Aspects of Process
-
Chapter Twenty-Seven: Administrative and Litigation Procedures
- *§ 27.1 Administrative Procedures Where Recognition Denied
- § 27.2 Revocation or Modification of Tax-Exempt Status: Administrative Procedures
- § 27.3 Retroactive Revocation of Tax-Exempt Status
- § 27.6 Revocation of Tax-Exempt Status: Litigation Procedures
- § 27.7 IRS Examination Procedures and Practices
- *§ 27.10 IRS Disclosure to State Officials
-
Chapter Twenty-Eight: Operational Requirements
- *§ 28.1 Changes in Operations or Form
- *§ 28.2 Annual Reporting Rules
- § 28.3 Annual Information Return
- *§ 28.4 Notification Requirement
- § 28.11 IRS Document Disclosure Rules
- *§ 28.12 Document Disclosure Obligations of Exempt Organizations
- § 28.18 Tax-Exempt Organizations and Tax Shelters
- § 28.19 International Grantmaking Requirements
- Chapter Twenty-Nine: Tax-Exempt Organizations and Exempt Subsidiaries
- Chapter Thirty: Tax-Exempt Organizations and For-Profit Subsidiaries
- Chapter Thirty-Two: Tax-Exempt Organizations: Other Operations and Restructuring
- *Appendix A: Sources of Tax-Exempt Organizations Law
- Table of Tax-Exempt Organizations Law Tax Reform Proposals
- Cumulative Table of Cases
- Cumulative Table of IRS Revenue Rulings
- Cumulative Table of IRS Revenue Procedures
- Cumulative Table of IRS Private Determinations Cited in Text
- Cumulative Table of IRS Private Letter Rulings, Technical Advice Memoranda, and Counsel Memoranda
- Cumulative Table of Cases Discussed in Bruce R. Hopkins' Nonprofit Counsel
- Cumulative Table of IRS Private Determinations Discussed in Bruce R. Hopkins' Nonprofit Counsel
- Index
- End User License Agreement
Product information
- Title: The Law of Tax-Exempt Organizations + Website, 2017 Cumulative Supplement, 11th Edition
- Author(s):
- Release date: March 2017
- Publisher(s): Wiley
- ISBN: 9781119345183
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