CHAPTER ONEDefinition 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
Nearly all federal and state law pertains, directly or indirectly, to tax-exempt organizations; there are few areas of law that have no bearing whatsoever on these entities. The fields of federal law that directly apply to exempt organizations include tax exemption and charitable giving requirements, and the laws concerning antitrust, contracts, education, employee benefits, the environment, estate planning, health care, housing, labor, political campaigns, the postal system, securities, and fundraising for charitable and political purposes. The aspects of state law concerning exempt organizations are much the same as the federal ones, along with laws pertaining to the formation and operation of corporations and trusts, insurance, real estate, and charitable solicitation acts. Both levels of government have much constitutional and administrative law directly applicable to exempt organizations. A vast array of other civil and criminal laws likewise applies. The principal focus of this book is the federal tax law as it applies to nonprofit organizations.
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