| Description |
1 online resource |
| Series |
Wiley nonprofit authority |
|
Wiley nonprofit authority series.
|
| Contents |
Part one. Ontroduction to the law of tax-exempy organizations: -- 1. Definition of and rationales for tax-exempt organizations -- 2. Overview of nonprofit sector and tax-exempt organizations -- Part two. Fundamentals of the law of tax-exempt organizations: -- 3. Tax exemption: source and recognition -- 4. Organizational, operational, and related tests and doctrines -- 5. Nonprofit governance -- Part three. Tax-exempt charitable organizations: -- 6. Concept of "charitable" -- 7. Charitable organizations -- 8. Educational organizations -- 9. Scientific organizations -- 10. Religious organizations -- 11. Other types of charitable organizations -- 12. Public charities and private foundations -- Part four. Other tax-exempt organizations: -- 13. Social welfare organizations -- 14. Business leagues and similar organizations -- 15. Social clubs -- 16. Labor, agricultural, and horticultural organizations -- 17. Political organizations -- 18. Employee benefit funds -- 19. Other categories of tax-exempt organizations -- Part five. Principal exempt organization laws -- 20. Private inurement and private benefit doctrines -- 21. Intermediate sanctions -- 22. Legislative activities by tax-exempt organizations -- 23. Political campaign activities by tax-exempt organizations -- 24. Unrelated business: basic rules -- 25. Unrelated business: modifications, exceptions, special rules, and taxation -- Part six. Acquisition and maintenance of tax exemption: -- 26. Exemption recognition and notice processes -- 27. Administrative and litigation procedures -- 28. Operational requirements -- Part seven. Interorganizational structures and operational forms: -- 29. Tax-exempt organizations and exempt subsidiaries -- 30. Tax-exempt organizations and for-profit subsidiaries -- 31. Tax-exempt organizations and joint ventures -- 32. Tax-exempt organizations: other operations and restructuring |
| Summary |
Written in a practical format thats accessible to lawyers and non-lawyers alike, this book is a trustworthy resource for anyone involved in advising or managing charitable organizations, social welfare entities, associations, clubs, or any other type of tax-exempt entity. -- Edited summary from book |
| Bibliography |
Includes bibliographical references and index |
| Notes |
Description based on print version record and CIP data provided by publisher; resource not viewed |
| Subject |
Nonprofit organizations -- Taxation -- Law and legislation -- United States
|
|
Charitable uses, trusts, and foundations -- Taxation -- United States
|
|
BUSINESS & ECONOMICS / Nonprofit Organizations & Charities.
|
|
Charitable uses, trusts, and foundations -- Taxation.
|
|
Nonprofit organizations -- Taxation -- Law and legislation.
|
|
United States.
|
| Form |
Electronic book
|
| LC no. |
2018055296 |
| ISBN |
9781119538028 |
|
1119538025 |
|
9781119538011 |
|
1119538017 |
|
