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Overview"This casebook has been adapted from the authors' pioneering and widely used casebook, Nonprofit Organizations: Cases and Materials . Topics include organizational and operational requirements for tax-exempt status for charitable and mutual benefit organizations, private foundations, the unrelated business income tax, and the charitable contributions deduction. An introductory chapter provides valuable perspective and a concise overview of the nontax considerations affecting choice of legal form for a nonprofit organization. The Third Edition incorporates all important legislative and administrative developments, including the Pension Protection Act of 2006 ""reforms"" and proposed regulations on public charity support tests and supporting organizations. Offered as an alternative text for instructors seeking more intensive tax-focused coverage, this spin-off edition has been carefully customized for use in 2 or 3-unit J.D. and LL.M courses on taxation of the nonprofit sector. Each chapter contains a rich but manageable mix of materials, including well-edited cases, major rulings, policy excerpts, lively authors' notes and questions, skillfully designed problems that raise policy, technical and planning issues, and bibliographic references." Full Product DetailsAuthor: James J. Fishman , Stephen SchwarzPublisher: West Academic Publishing Imprint: Foundation Press Edition: 3rd Revised edition Dimensions: Width: 19.00cm , Height: 3.60cm , Length: 25.40cm Weight: 1.542kg ISBN: 9781599416670ISBN 10: 1599416670 Pages: 277 Publication Date: 06 July 2010 Audience: General/trade , General Format: Hardback Publisher's Status: Unknown Availability: Out of stock Table of ContentsReviewsAuthor InformationTab Content 6Author Website:Countries AvailableAll regions |