The Law of Tax-Exempt Organizations

Bruce R. Hopkins

John Wiley & Sons, Oct 19, 2015 - Business & Economics - 1152 pages

The authoritative reference for nonprofit law, by leading expert Bruce R. Hopkins

The Law of Tax-Exempt Organizations 11th edition details the complex set of statutes, regulations that govern this diverse category of organizations, IRS rulings, and court opinions. This new edition includes the most up-to-date coverage of subjects such as: nonprofit governance, and new rules for donor advised funds and supporting organizations, updates on unrelated business activities. Discussion of subjects such as the private inurement doctrine and private benefit doctrine have been expanded in light of recent IRS ruling activity.

Written in plain English and supplemented annually, this book helps the lawyers and managers of tax-exempt organizations stay up to date on relevant law developments so they can make more informed decisions about their organization's actions and future direction. This eleventh edition is an important revision, with significant updates and vital information you need to know.

• Get up to date on the latest regulations and court opinions
• See how recent IRS rulings impact many aspects of tax-exempt organizations law
• Learn how the health care shift has generated new guidelines
• Read new law concerning legislative and political activities, intermediate sanctions, and more

Written by one of the country's leading authorities on the law surrounding tax-exempt organizations, this comprehensive and authoritative reference allows you to learn the particulars of the subject matter or get a quick refresher regarding specific rules of interest. For newcomers and experienced practitioners alike, The Law of Tax-Exempt Organizations 11th edition provides a single-volume resource for the latest, most up-to-date information aspects of the law.

Contents

• Definition of and Rationales for TaxExempt Organizations: 3
• 22: 7
• Overview of Nonprofit Sector and TaxExempt Organizations: 23
• 5: 24
• 4: 31
• FUNDAMENTALS OF THE: 41
• 6: 43
• f Antitrust Laws: 50
• 23: 56
• 7: 80
• Nonprofit Governance: 133
• TAXEXEMPT CHARITABLE ORGANIZATIONS: 159
• Charitable Organizations: 191
• 19: 196
• Educational Organizations: 263
• Scientific Organizations: 287
• Religious Organizations: 295
• Other Charitable Organizations: 329
• Public Charities and Private Foundations: 343
• OTHER TAXEXEMPT ORGANIZATIONS: 385
• 5: 397
• Business Leagues and Like Organizations: 401
• Social Clubs: 429
• Labor Agricultural and Horticultural Organizations: 445
• Political Organizations: 455
• Employee Benefit Funds: 469
• Other Categories of TaxExempt Organizations: 491
• PRINCIPAL EXEMPT ORGANIZATION LAWS: 547
• Intermediate Sanctions: 595
• Legislative Activities by TaxExempt Organizations: 625
• Political Campaign Activities by TaxExempt Organizations: 657
• Basic Rules: 685
• 10: 702
• Modifications Exceptions: 767
• ACQUISITION AND MAINTENANCE: 795
• b Substantially Completed Application: 802
• f Penalties for Perjury: 810
• Administrative and Litigation Procedures: 835
• Operational Requirements: 877
• c Tax Shelter Tax Penalties: 938
• TaxExempt Organizations and Exempt Subsidiaries: 949
• TaxExempt Organizations and ForProfit Subsidiaries: 965
• TaxExempt Organizations and Joint Ventures: 987
• Other Operations: 1017
• APPENDIXES: 1051
• B Internal Revenue Code Sections: 1067
• Index: 1085

About the author

BRUCE R. HOPKINS is the principal with the Bruce R. Hopkins Law Firm, LLC. He is the Professor from Practice at the University of Kansas School of Law. He is also the author and coauthor of over 30 books, all published by Wiley, including Bruce R. Hopkins Nonprofit Law Dictionary and The Tax Law of Charitable Giving, Fifth Edition. Hopkins earned his juris doctorate and master of laws degrees at the George Washington University. He has practiced law for over forty-five years and is a member of the District of Columbia and Missouri bars. He received the 2007 Outstanding Nonprofit Lawyer Award (Vanguard Lifetime Achievement Award) from the American Bar Association, Section of Business Law, Committee on Nonprofit Corporations. He is listed in The Best Lawyers in America, Nonprofit Organizations/Charities Law, 2007–2015.

Bibliographic information

• Title: The Law of Tax-Exempt Organizations; Volume 4 of Wiley Nonprofit Authority
• Author: Bruce R. Hopkins
• Edition: 11, illustrated, reprint
• Publisher: John Wiley & Sons, 2015
• ISBN: 1118873696, 9781118873694
• Length: 1152 pages
• Subjects: Business & Economics / General; Business & Economics / Nonprofit Organizations & Charities / General