The Law of Tax-Exempt Organizations

Front Cover
Wiley, Apr 16, 1998 - Business & Economics - 952 pages
Nonprofit organizations face a special set of rules governing everything from how they charter their organization, to their methods of measuring unrelated business income, and how they lobby (and if, in fact, they should continue to be allowed to lobby).

Nonprofit lawyers, accountants, and directors need an easy-to-use reference work in understandable language to help them comprehend the issues and make informed decisions.

This core volume (ISBN 0471-196290) is supplemented annually.

The 2002 Cumulative Supplement (ISBN 0471-443425)includes:

  • New information on: relief of the poor, constitutional law framework, business leagues, public use of facilities, taxation of social clubs, and the sale of club assets.
  • New and revised sections on Internet activities, ancillary joint ventures, and state action doctrine.
This supplement updates the core volume, Hopkins/The Law of Tax-Exempt Organizations, 7th Edition (ISBN 0471-196290).

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Contents

INTRODUCTION TO THE LAW OF TAXEXEMPT
3
Overview of Nonprofit Sector and Exempt Organizations
25
Sources Advantages and Disadvantages of Tax Exemption
39
Copyright

33 other sections not shown

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About the author (1998)

BRUCE R. HOPKINS has been one of the country's leading authorities on tax-exempt organizations for 27 years. He is an attorney with the firm Polsinelli, White, Vardeman & Shalton and is an adjunct professor at the University of Missouri School of Law at Kansas City. He is the author of eight books, including The Law of Tax-Exempt Organizations, A Legal Guide to Starting and Managing a Nonprofit Organization, The Law of Fund-Raising, and The Legal Answer Book for Nonprofit Organizations, as well as a newsletter, The Nonprofit Counsel, all published by Wiley.

D. BENSON TESDAHL is a lawyer with Powers, Pyles, Sutter & Verville, P.C. in Washington, D.C., where he specializes in the representation of tax- exempt organizations. He is also an adjunct professor of tax law at Georgetown University. Mr. Tesdahl has published numerous tax articles and is co-chair of an American Bar Association subcommittee on tax-exempt entities.

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