March 2019
Intermediate to advanced
928 pages
35h 55m
English
Content preview from The Law of Tax-Exempt Organizations, 12th Edition
Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.
CHAPTER TWENTY-NINETax-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
This chapter contains an analysis of the law concerning tax-exempt organizations and exempt subsidiaries; the following two chapters discuss the utilization of for-profit subsidiaries and partnerships and other joint ventures.
§ 29.1 SUBSIDIARIES BASICS
The reasons for the advent of combinations of tax-exempt organizations are varying and manifold. In the early years, the law mandated most of the structuring, such as the placement of lobbying activities by a charitable organization1 into a separate organization,2 or the placement of property with a potential for incurring liability into a title-holding corporation.3 Likewise, as discussed in the next chapter, the law frequently dictated the placement by an exempt organization of a substantial unrelated business in a for-profit subsidiary.
The basic concepts of restructuring and the potential for use of various operational forms offer great opportunities and flexibility for today's exempt organization in the performance of its exempt ...
Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
and much more.
Read now
Unlock full access
More than 5,000 organizations count on O’Reilly
O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.Amir M.
I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.