The Law of Tax-Exempt Organizations: 2020 Cumulative Supplement

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John Wiley & Sons, Mar 31, 2020 - Business & Economics - 304 pages

Tax-exempt law explained, for lawyers and nonlawyers alike The Law of Tax-Exempt Organizations has, for decades, been the definitive single-volume source of legal information for nonprofit lawyers and managers alike. This thoroughly revised Twelfth Edition provides all the updates you need to stay current on the latest changes to tax code, regulatory, and case law developments. The 2020 Cumulative Supplement is included to ensure that you don't miss any important updates. This product also includes access to the companion website, full of additional digital resources.

 

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Contents

Definition of and Rationales for TaxExempt Organizations
3
27
6
FUNDAMENTALS OF THE
9
Nonprofit Governance
15
Charitable Organizations
21
Scientific Organizations
27
Public Charities and Private Foundations
33
Business Leagues and Similar Organizations
39
Administrative and Litigation Procedures
93
5 Filing Requirements and TaxExempt Status
100
10 IRS Document Disclosure Rules
101
TaxExempt Organizations and Tax Shelters
107
S 28A 4 Exempt Organizations and Tax Shelter Penalties
118
TaxExempt Organizations and Exempt Subsidiaries
135
Table of Cases
141
Cumulative Table of IRS Revenue Rulings
171

Political Organizations
45
Private Inurement and Private Benefit Doctrines
53
Intermediate Sanctions
61
Basic Rules
67
Modifications Exceptions Special
69
Exemption Recognition and Notice Processes
81
Cumulative Table of IRS Revenue Procedures
181
Table of IRS Private Letter Rulings Technical Advice Memoranda
197
Cumulative Table of Cases Discussed in Bruce R Hopkins
227
Cumulative Table of IRS Private Determinations Discussed
241
Index
263
Copyright

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About the author (2020)

BRUCE R. HOPKINS is a practicing lawyer, law professor, and public speaker. He has written 40 books, and writes a monthly newsletter, on nonprofit law subjects. He maintains a website about tax-exempt organization law at www.brucerhopkinslaw.com.

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