Authors: Bruce R. Hopkins
ISBN-13: 9780470455487, ISBN-10: 0470455489
Format: Paperback
Publisher: Wiley, John & Sons, Incorporated
Date Published: April 2009
Edition: (Non-applicable)
BRUCE R. HOPKINS is the country's leading authority on the law of tax-exempt organizations and a senior partner with the firm Polsinelli Shughart. He is the author or coauthor of twenty-five books, including The Law of Tax-Exempt Organizations, Ninth Edition and the newsletter Bruce R. Hopkins' Nonprofit Counsel, all published by Wiley.
Stay up to date on the federal law of tax-exempt associations
Written by Bruce Hopkins, the country's foremost expert on nonprofit law, The Tax Law of Associations offers a complete analysis of the federal law of tax-exempt associations and summarizes the law concerning acquisition and maintenance of associations' tax exemption.
This authoritative guide explores every facet of tax law applicable to exempt associations, including the private inurement doctrine, the intermediate sanctions rules, lobbying rules, and the unrelated business sanctions as well as:
This is a must-have resource for lawyers, association executives, nonprofit executives, officers, directors, accountants, members of boards, and consultants. Providing detailed documentation and citations, an exhaustive index, tables of cases, and IRS rulings, The Tax Law of Associations is comprehensive and authoritative, filled with references to regulations, rulings, cases, and tax literature, including current articles and tax law review notes.
Ch. 1 | Associations, society, and the tax law | 1 |
Ch. 2 | Tax exemption for business leagues and similar organizations | 19 |
Ch. 3 | Private inurement, private benefit, and excess benefit transactions | 53 |
Ch. 4 | Lobbying and political activities | 109 |
Ch. 5 | Unrelated business rules | 131 |
Ch. 6 | For-profit subsidiaries and limited liability companies | 209 |
Ch. 7 | Associations, partnerships, and joint ventures | 233 |
Ch. 8 | Association-related foundations | 261 |
Ch. 9 | Charitable giving and fundraising | 307 |
Ch. 10 | Annual reporting and disclosure requirements | 353 |
Ch. 11 | Summary of non-tax association law | 383 |