The Law of Tax-Exempt OrganizationsProvides guidance regarding federal laws on income tax exemption for all tax-exempt organizations ranging from charitable and social welfare groups to private and advocacy associations. Zeroes in on all special problems faced by nonprofits and offers specific help in maintaining tax-exempt status. Details the critical information needed to make decisions concerning everything from charter and organization to revenue-producing activities and reporting income. Includes more than 7000 footnote references to regulations, rulings, cases and tax literature; an extensive index; Revenue Code sections as well as a list of IRS district offices. |
Contents
Advantages and Disadvantages of Tax Exemption | 29 |
Criticisms of Tax Exemption and Charitable Contribution | 40 |
5 | 69 |
Copyright | |
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Common terms and phrases
9th Cir accompanying ns activities aff'd amount assets association benefit Bob Jones University business league Chapter charitable contribution charitable entity charitable organization church Church of Scientology commercial Commissioner Cong Congress constitute cooperative corporation Counsel Memorandum declaratory judgment deduction determination disqualified person educational employees engaged exempt function exempt organization exempt purposes funds grant group exemption letter held hospital Ibid income tax individual interest Internal Revenue Internal Revenue Code investment income IRS General Counsel IRS Private Letter IRS ruled legislative lobbying membership nonprofit organizations organization's payments percent private foundation private foundation's private inurement Private Letter Ruling public or publicly publicly supported charity regulations religious requirements social clubs substantial Supp supra Tax Reform Act tax-exempt organizations tax-exempt purposes tax-exempt status taxation term text accompanying trade or business trust U.S. Supreme Court United unrelated business income unrelated income VEBA