Category Books

The Law of Tax-Exempt Organizations 2009 » (9th Edition)

Book cover image of The Law of Tax-Exempt Organizations 2009 by Bruce R. Hopkins

Authors: Bruce R. Hopkins
ISBN-13: 9780470037607, ISBN-10: 0470037601
Format: Hardcover
Publisher: Wiley, John & Sons, Incorporated
Date Published: April 2007
Edition: 9th Edition

Author Biography: Bruce R. Hopkins

Bruce R. Hopkins is the country's leading authority on tax-exempt organizations and is a lawyer with the firm Polsinelli, Shalton, Welte, P.C. He is also the author of nineteen books, including The Legal Answer Book for Private Foundations, The Legal Answer Book for Nonprofit Organizations; The Law of Tax-Exempt Organizations, 8E; Private Foundations: Tax Law and Compliance, 2E; A Legal Guide to Starting and Managing a Nonprofit Organization, 4E; and The Tax Law of Charitable Giving, 3E, as well as the newsletter Bruce Hopkins' Nonprofit Counsel, all published by Wiley.

Book Synopsis

Written in plain English and supplemented annually, The Law of Tax-Exempt Organizations, Ninth Editioncan help the lawyers and managers of tax-exempt organizations make sure that they are up-to-date on all current regulations pertaining to tax-exempt organizations, and well-prepared to make decisions about their organization s actions and future.

1	Philosophy Underlying and Rationales for Tax-Exempt Organizations	3
2	Overview of Nonprofit Sector and Exempt Organizations	25
3	Sources, Advantages, and Disadvantages of Tax Exemption	39
4	Organizational, Operational, and Similar Tests	51
5	Scope of Term Charitable	85
6	Charitable Organizations	117
7	Educational Organizations	167
8	Religious Organizations	191
9	Scientific Organizations	221
10	Other Charitable Organizations	231
11	Public Charities and Private Foundations	241
12	Social Welfare Organizations	279
13	Associations and Other Business Leagues	295
14	Social Clubs	315
15	Labor, Agricultural, and Horticultural Organizations	331
16	Employee Benefit Funds	343
17	Political Organizations	361
18	Other Tax-Exempt Organizations	377
19	Private Inurement, Private Benefit, and Excess Benefit Transactions	427
20	Legislative Activities by Exempt Organizations	473
21	Political Campaign Activities by Tax-Exempt Organizations	503
22	Insurance and Fund-Raising Activities	523
23	Exemption Recognition Process	529
24	Operational Considerations	561
25	The Commerciality Doctrine	629
26	Unrelated Business Activities	645
27	Exceptions to Unrelated Income Taxation	723
28	Unrelated Income Taxation and Feeder Organizations	755
29	Unrelated Debt-Financed Income and Tax-Exempt Entity Leasing Rules	767
30	Combinations of Tax-Exempt Organizations	789
31	Tax-Exempt Organizations and For-Profit Subsidiaries	805
32	Tax-Exempt Organizations, Partnerships, and Joint Ventures	821
33	Organizational and Operational Considerations	839
App. A	Sources of the Law	857
App. B	Internal Revenue Code Sections	863
App. C	63 Categories of Tax-Exempt Organizations	871
	Tables of Cases	873
	Table of IRS Revenue Rulings and Revenue Procedures	895
	Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda	905
	Table of IRS Private Determinations Cited in Text	917
	Index	921

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Category Books

The Law of Tax-Exempt Organizations 2009 » (9th Edition)

Author Biography: Bruce R. Hopkins

Book Synopsis

Table of Contents

Subjects