Book description
Tax-exempt law explained, for lawyers and nonlawyers alike
The Law of Tax-Exempt Organizations 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 Twelfth Edition, 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.
Making 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 foundations, donor-advised funds, unrelated business activities, reporting, disclosure requirements, and more.
- Understand the tax code, regulations, and case law pertaining to all categories of tax-exempt organizations
- Access the nonprofit law standard reference guide, written by the leading legal expert on tax-exempt organizations
- Prepare yourself to make well-founded strategic decisions about the current and future actions of your organization
- Review annual supplements that provide plain-English information on changes for each tax year
Written in a practical format that’s accessible to lawyers and non-lawyers alike, The Law of Tax-Exempt Organizations, Twelfth Edition, is a trustworthy resource for anyone involved in advising or managing charitable organizations, social welfare entities, associations, clubs, or any other type of tax-exempt entity.
Table of contents
- Cover
- About the Author
- Preface
- About the Online Resources
- Book Citations
-
PART ONE: Introduction to the Law of Tax-Exempt Organizations
-
CHAPTER ONE: Definition of and Rationales for Tax-Exempt Organizations
- § 1.1 DEFINITION OF NONPROFIT ORGANIZATION
- § 1.2 DEFINITION OF TAX-EXEMPT ORGANIZATION
- § 1.3 TAX-EXEMPT ORGANIZATIONS LAW PHILOSOPHY
- § 1.4 POLITICAL PHILOSOPHY RATIONALE
- § 1.5 INHERENT TAX RATIONALE
- § 1.6 OTHER RATIONALES AND REASONS FOR EXEMPT ORGANIZATIONS
- § 1.7 FREEDOM OF ASSOCIATION DOCTRINE
- NOTES
- CHAPTER TWO: Overview of Nonprofit Sector and Tax-Exempt Organizations
-
CHAPTER ONE: Definition of and Rationales for Tax-Exempt Organizations
- PART TWO: Fundamentals of the Law of Tax-Exempt Organizations
-
PART THREE: Tax-Exempt Charitable Organizations
- CHAPTER SIX: Concept of Charitable
-
CHAPTER SEVEN: Charitable Organizations
- § 7.1 RELIEF OF POOR
- § 7.2 RELIEF OF DISTRESSED
- § 7.3 CREDIT COUNSELING
- § 7.4 PROVISION OF HOUSING
- § 7.5 DOWN PAYMENT ASSISTANCE
- § 7.6 PROMOTION OF HEALTH
- § 7.7 LESSENING BURDENS OF GOVERNMENT
- § 7.8 ADVANCEMENT OF EDUCATION
- § 7.9 ADVANCEMENT OF SCIENCE
- § 7.10 ADVANCEMENT OF RELIGION
- § 7.11 PROMOTION OF SOCIAL WELFARE
- § 7.12 PROMOTION OF ARTS
- § 7.13 CONSORTIA
- § 7.14 FUNDRAISING ORGANIZATIONS
- § 7.15 INSTRUMENTALITIES OF GOVERNMENT
- § 7.16 OTHER CATEGORIES OF CHARITY
- NOTES
-
CHAPTER EIGHT: Educational Organizations
- § 8.1 FEDERAL TAX LAW DEFINITION OF EDUCATIONAL
- § 8.2 EDUCATION CONTRASTED WITH PROPAGANDA
- § 8.3 EDUCATIONAL INSTITUTIONS
- § 8.4 INSTRUCTION OF INDIVIDUALS
- § 8.5 INSTRUCTION OF PUBLIC
- § 8.6 EDUCATIONAL ACTIVITY AS COMMERCIAL BUSINESS
- § 8.7 EDUCATIONAL ACTIVITY AS PRIVATE BENEFIT FUNCTION
- § 8.8 CHILD CARE ORGANIZATIONS
- NOTES
- CHAPTER NINE: Scientific Organizations
-
CHAPTER TEN: Religious Organizations
- § 10.1 CONSTITUTIONAL LAW FRAMEWORK
- § 10.2 FEDERAL TAX LAW DEFINITION OF RELIGION
- § 10.3 CHURCHES AND SIMILAR INSTITUTIONS
- § 10.4 CONVENTIONS OR ASSOCIATIONS OF CHURCHES
- § 10.5 INTEGRATED AUXILIARIES OF CHURCHES
- § 10.6 MISSION SOCIETIES
- § 10.7 RELIGIOUS ORDERS
- § 10.8 APOSTOLIC ORGANIZATIONS
- § 10.9 COMMUNAL GROUPS
- § 10.10 RETREAT FACILITIES
- NOTES
-
CHAPTER ELEVEN: Other Types of Charitable Organizations
- § 11.1 CRUELTY PREVENTION ORGANIZATIONS
- § 11.2 AMATEUR SPORTS ORGANIZATIONS
- § 11.3 PUBLIC SAFETY TESTING ORGANIZATIONS
- § 11.4 COOPERATIVE HOSPITAL SERVICE ORGANIZATIONS
- § 11.5 COOPERATIVE EDUCATIONAL SERVICE ORGANIZATIONS
- § 11.6 CHARITABLE RISK POOLS
- § 11.7 LITERARY ORGANIZATIONS
- § 11.8 DONOR-ADVISED FUNDS
- § 11.9 ENDOWMENT FUNDS
- NOTES
- CHAPTER TWELVE: Public Charities and Private Foundations
-
PART FOUR: Other Tax-Exempt Organizations
- CHAPTER THIRTEEN: Social Welfare Organizations
- CHAPTER FOURTEEN: Business Leagues and Similar Organizations
- CHAPTER FIFTEEN: Social Clubs
- CHAPTER SIXTEEN: Labor, Agricultural, and Horticultural Organizations
-
CHAPTER SEVENTEEN: Political Organizations
- § 17.1 POLITICAL ORGANIZATIONS IN GENERAL
- § 17.2 ORGANIZATIONAL TEST
- § 17.3 OPERATIONAL TEST
- § 17.4 PUBLIC POLICY ADVOCACY ACTIVITIES
- § 17.5 TAXATION OF POLITICAL ORGANIZATIONS
- § 17.6 TAXATION OF OTHER EXEMPT ORGANIZATIONS
- § 17.7 AVOIDING POLITICAL ORGANIZATIONS TAX
- § 17.8 INDEPENDENT POLITICAL ACTION COMMITTEES
- NOTES
- CHAPTER EIGHTEEN: Employee Benefit Funds
-
CHAPTER NINETEEN: Other Categories of Tax-Exempt Organizations
- § 19.1 INSTRUMENTALITIES OF THE UNITED STATES
- § 19.2 TITLE-HOLDING CORPORATIONS
- § 19.3 LOCAL ASSOCIATIONS OF EMPLOYEES
- § 19.4 FRATERNAL ORGANIZATIONS
- § 19.5 BENEVOLENT OR MUTUAL ORGANIZATIONS
- § 19.6 CEMETERY COMPANIES
- § 19.7 CREDIT UNIONS
- § 19.8 MUTUAL RESERVE FUNDS
- § 19.9 INSURANCE COMPANIES AND ASSOCIATIONS
- § 19.10 CROP OPERATIONS FINANCE CORPORATIONS
- § 19.11 VETERANS' ORGANIZATIONS
- § 19.12 FARMERS' COOPERATIVES
- § 19.13 SHIPOWNERS' PROTECTION AND INDEMNITY ASSOCIATIONS
- § 19.14 HOMEOWNERS' ASSOCIATIONS
- § 19.15 HIGH-RISK INDIVIDUALS' HEALTH CARE COVERAGE ORGANIZATIONS
- § 19.16 WORKERS' COMPENSATION REINSURANCE ORGANIZATIONS
- § 19.17 NATIONAL RAILROAD RETIREMENT INVESTMENT TRUST
- § 19.18 QUALIFIED HEALTH INSURANCE ISSUERS
- § 19.19 QUALIFIED TUITION PROGRAMS
- § 19.20 ABLE PROGRAMS
- § 19.21 PROFESSIONAL SPORTS LEAGUES
- § 19.22 GOVERNMENTAL AND QUASI-GOVERNMENTAL ENTITIES
- § 19.23 NATIVE AMERICAN TRIBES
- § 19.24 OTHER CATEGORIES OF TAX-EXEMPT ORGANIZATIONS
- § 19.25 NONEXEMPT MEMBERSHIP ORGANIZATIONS
- NOTES
-
PART FIVE: Principal Exempt Organization Laws
-
CHAPTER TWENTY: Private Inurement and Private Benefit Doctrines
- § 20.1 CONCEPT OF PRIVATE INUREMENT
- § 20.2 DEFINITION OF NET EARNINGS
- § 20.3 DEFINITION OF INSIDER
- § 20.4 COMPENSATION ISSUES
- § 20.5 EXECUTIVE COMPENSATION TAX
- § 20.6 OTHER FORMS OF PRIVATE INUREMENT
- § 20.7 PER SE PRIVATE INUREMENT
- § 20.8 INCIDENTAL PRIVATE INUREMENT
- § 20.9 PRIVATE INUREMENT AND SOCIAL WELFARE ORGANIZATIONS
- § 20.10 PRIVATE INUREMENT AND BUSINESS LEAGUES
- § 20.11 PRIVATE INUREMENT AND SOCIAL CLUBS
- § 20.12 PRIVATE INUREMENT AND OTHER CATEGORIES OF EXEMPT ORGANIZATIONS
- § 20.13 PRIVATE BENEFIT DOCTRINE
- NOTES
-
CHAPTER TWENTY-ONE: Intermediate Sanctions
- § 21.1 CONCEPT OF INTERMEDIATE SANCTIONS
- § 21.2 TAX-EXEMPT ORGANIZATIONS INVOLVED
- § 21.3 DISQUALIFIED PERSONS
- § 21.4 TRANSACTIONS INVOLVED
- § 21.5 CONTROLLED ENTITIES
- § 21.6 INTERMEDIARIES
- § 21.7 FOR THE USE OF TRANSACTIONS
- § 21.8 INITIAL CONTRACT EXCEPTION
- § 21.9 REBUTTABLE PRESUMPTION OF REASONABLENESS
- § 21.10 EXCISE TAX REGIME
- § 21.11 CORRECTION REQUIREMENT
- § 21.12 DEFINITIONS
- § 21.13 INDEMNIFICATION AND INSURANCE
- § 21.14 RETURN FOR PAYMENT OF EXCISE TAXES
- § 21.15 STATUTE OF LIMITATIONS
- § 21.16 INTERRELATIONSHIP WITH PRIVATE INUREMENT DOCTRINE
- NOTES
-
CHAPTER TWENTY-TWO: Legislative Activities by Tax-Exempt Organizations
- § 22.1 LEGISLATIVE ACTIVITIES LAW FOR EXEMPT ORGANIZATIONS—INTRODUCTION
- § 22.2 MEANING OF LEGISLATION
- § 22.3 LOBBYING BY CHARITABLE ORGANIZATIONS
- § 22.4 LOBBYING EXPENDITURES AND TAX SANCTIONS
- § 22.5 LEGISLATIVE ACTIVITIES OF SOCIAL WELFARE ORGANIZATIONS
- § 22.6 LEGISLATIVE ACTIVITIES OF BUSINESS LEAGUES
- § 22.7 LEGISLATIVE ACTIVITIES OF OTHER TAX-EXEMPT ORGANIZATIONS
- § 22.8 INTERNET COMMUNICATIONS
- § 22.9 CONSTITUTIONAL LAW FRAMEWORK
- NOTES
-
CHAPTER TWENTY-THREE: Political Campaign Activities by Tax-Exempt Organizations
- § 23.1 POLITICAL CAMPAIGN ACTIVITIES BY CHARITABLE ORGANIZATIONS—INTRODUCTION
- § 23.2 PROHIBITION ON CHARITABLE ORGANIZATIONS
- § 23.3 POLITICAL CAMPAIGN EXPENDITURES AND TAX SANCTIONS
- § 23.4 TAXATION OF POLITICAL EXPENDITURES
- § 23.5 “RELIGIOUS LIBERTY” EXECUTIVE ORDER
- § 23.6 POLITICAL ACTIVITIES OF SOCIAL WELFARE ORGANIZATIONS
- § 23.7 POLITICAL ACTIVITIES BY LABOR ORGANIZATIONS
- § 23.8 POLITICAL ACTIVITIES BY BUSINESS LEAGUES
- § 23.9 POLITICAL ACTIVITIES BY OTHER CATEGORIES OF EXEMPT ORGANIZATIONS
- § 23.10 ADVOCACY COMMUNICATIONS
- § 23.11 INTERNET COMMUNICATIONS
- NOTES
-
CHAPTER TWENTY-FOUR: Unrelated Business: Basic Rules
- § 24.1 INTRODUCTION TO UNRELATED BUSINESS RULES
- § 24.2 DEFINITION OF TRADE OR BUSINESS
- § 24.3 DEFINITION OF REGULARLY CARRIED ON
- § 24.4 DEFINITION OF SUBSTANTIALLY RELATED
- § 24.5 CONTEMPORARY APPLICATIONS OF UNRELATED BUSINESS RULES
- § 24.6 CORPORATE SPONSORSHIPS
- § 24.7 PARTNERSHIP RULES
- § 24.8 COMMERCIAL-TYPE INSURANCE
- § 24.9 UNRELATED DEBT-FINANCED INCOME
- NOTES
- CHAPTER TWENTY-FIVE: Unrelated Business: Modifications, Exceptions, Special Rules, and Taxation
-
CHAPTER TWENTY: Private Inurement and Private Benefit Doctrines
-
PART SIX: Acquisition and Maintenance of Tax Exemption
-
CHAPTER TWENTY-SIX: Exemption Recognition and Notice Processes
- § 26.1 RECOGNITION APPLICATION PROCEDURE
- § 26.2 REQUIREMENTS FOR CHARITABLE ORGANIZATIONS
- § 26.3 NONPRIVATE FOUNDATION STATUS
- § 26.4 REQUIREMENTS FOR SOCIAL WELFARE ORGANIZATIONS
- § 26.5 REQUIREMENTS FOR CERTAIN CREDIT COUNSELING ORGANIZATIONS
- § 26.6 REQUIREMENTS FOR CERTAIN EMPLOYEE BENEFIT ORGANIZATIONS
- § 26.7 REQUIREMENTS FOR CERTAIN PREPAID TUITION PLANS
- § 26.8 REQUIREMENTS FOR CERTAIN HEALTH INSURANCE ISSUERS
- § 26.9 REQUIREMENT FOR ABLE PROGRAMS
- § 26.10 RULES FOR OTHER CATEGORIES OF ORGANIZATIONS
- § 26.11 GROUP EXEMPTION RULES
- § 26.12 SUSPENSION OF TAX EXEMPTION
- § 26.13 NOTICE REQUIREMENTS FOR SOCIAL WELFARE ORGANIZATIONS
- § 26.14 NOTICE REQUIREMENTS FOR POLITICAL ORGANIZATIONS
- § 26.15 INTEGRAL PART DOCTRINE
- § 26.16 FORFEITURE OF TAX EXEMPTION
- § 26.17 CONSTITUTIONAL LAW ASPECTS OF PROCESS
- NOTES
-
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
- § 27.4 STATUTE OF LIMITATIONS MATTERS
- § 27.5 REVOCATION OF TAX-EXEMPT STATUS: LITIGATION PROCEDURES
- § 27.6 IRS EXAMINATION PROCEDURES AND PRACTICES
- § 27.7 COMPLIANCE CHECKS
- § 27.8 FAST-TRACK CASE SETTLEMENT PROGRAM
- § 27.9 IRS DISCLOSURE TO STATE OFFICIALS
- NOTES
-
CHAPTER TWENTY-EIGHT: Operational Requirements
- § 28.1 CHANGES IN OPERATIONS OR FORM
- § 28.2 ANNUAL REPORTING RULES
- § 28.3 NOTIFICATION REQUIREMENT
- § 28.4 ABLE PROGRAM REPORTS
- § 28.5 FILING REQUIREMENTS AND TAX-EXEMPT STATUS
- § 28.6 CHARITABLE ORGANIZATIONS LISTING RELIANCE RULES
- § 28.7 REPORTING BY POLITICAL ORGANIZATIONS
- § 28.8 ELECTRONIC FILING RULES
- § 28.9 UNRELATED BUSINESS INCOME TAX RETURNS
- § 28.10 IRS DOCUMENT DISCLOSURE RULES
- § 28.11 DOCUMENT DISCLOSURE OBLIGATIONS OF EXEMPT ORGANIZATIONS
- § 28.12 INFORMATION OR SERVICES DISCLOSURE
- § 28.13 FUNDRAISING DISCLOSURE
- § 28.14 INSURANCE ACTIVITIES
- § 28.15 FEEDER ORGANIZATIONS
- § 28.16 TAX-EXEMPT ENTITY LEASING RULES
- § 28.17 TAX-EXEMPT ORGANIZATIONS AND TAX SHELTERS
- § 28.18 RECORDKEEPING REQUIREMENTS
- NOTES
-
CHAPTER TWENTY-SIX: Exemption Recognition and Notice Processes
-
PART SEVEN: Interorganizational Structures and Operational Forms
-
CHAPTER TWENTY-NINE: Tax-Exempt Organizations and Exempt Subsidiaries
- § 29.1 SUBSIDIARIES BASICS
- § 29.2 CHARITABLE ORGANIZATIONS AS SUBSIDIARIES
- § 29.3 TAX-EXEMPT SUBSIDIARIES OF CHARITABLE ORGANIZATIONS
- § 29.4 OTHER COMBINATIONS OF TAX-EXEMPT ORGANIZATIONS
- § 29.5 POTENTIAL OF ATTRIBUTION
- § 29.6 CONTRIBUTIONS AND OTHER PAYMENTS
- § 29.7 REVENUE FROM TAX-EXEMPT SUBSIDIARY
- NOTES
- CHAPTER THIRTY: Tax-Exempt Organizations and For-Profit Subsidiaries
- CHAPTER THIRTY-ONE: Tax-Exempt Organizations and Joint Ventures
-
CHAPTER THIRTY-TWO: Tax-Exempt Organizations: Other Operations and Restructuring
- § 32.1 MERGERS
- § 32.2 REORGANIZATIONS
- § 32.3 MULTIPLE-MEMBER LIMITED LIABILITY COMPANIES
- § 32.4 SINGLE-MEMBER LIMITED LIABILITY COMPANIES
- § 32.5 CHOICE OF ENTITY CONSIDERATIONS
- § 32.6 CONVERSION FROM EXEMPT TO NONEXEMPT STATUS
- § 32.7 CONVERSION FROM NONEXEMPT TO EXEMPT STATUS
- § 32.8 CONVERSION FROM ONE EXEMPT STATUS TO ANOTHER
- NOTES
-
CHAPTER TWENTY-NINE: Tax-Exempt Organizations and Exempt Subsidiaries
- Index
- End User License Agreement
Product information
- Title: The Law of Tax-Exempt Organizations, 12th Edition
- Author(s):
- Release date: March 2019
- Publisher(s): Wiley
- ISBN: 9781119538042
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