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Author:   Bruce R. Hopkins
Publisher:   John Wiley and Sons Ltd
Imprint:   John Wiley & Sons Inc
Edition:   Revised edition
Dimensions:   Width: 18.50cm , Height: 1.90cm , Length: 25.30cm
Weight:   0.486kg
ISBN:  

9780471728931

ISBN 10:   0471728934
Pages:   288
Publication Date:   01 April 2006
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Paperback
Publisher's Status:   Out of Stock Indefinitely
Availability:   Awaiting stock  

Table of Contents

Note to the Reader: Sections not in the main bound volume are indicated by (New) after the title. Material new to or modified in this supplement is indicated by an asterisk () in the left margin in the contents and throughout the supplement.PART ONE: INTRODUCTION TO THE LAW OF TAX-EXEMPT ORGANIZATIONS.1 Philosophy Underlying and Rationales for Tax-Exempt Organizations. 1.2 Tax-Exempt Organizations. 1.4 Political Philosophy Rationale. 1.6 Other Rationales and Reasons for Tax-Exempt Organizations.2 Overview of Nonprofit Sector and Tax-Exempt Organizations. 2.1 Profile of Nonprofit Sector. 2.3 Organization of the IRS. 2.4 Evolution of the Statutory Scheme. 2.5 Charitable Contribution Deduction Rules. 2.6 Tax-Exempt Organizations and Tax Shelters (New).4 Organizational, Operational, and Similar Tests. 4.1 Considerations of Form. 4.3 Organizational Test. 4.5 Operational Test. 4.7 The Commensurate Test. 4.8 Boards of Directors.PART TWO: TAX-EXEMPT CHARITABLE ORGANIZATIONS.5 Scope of Term Charitable. 5.3 The Public Policy Doctrine. 5.4 Public Policy Doctrine and Discrimination. 5.5 Collateral Concepts.6 Charitable Organizations. 6.1 Relief of the Poor. 6.2 Relief of the Distressed. 6.2A Consumer Credit Counseling (New). 6.2B Homeowners' Assistance Programs (New). 6.3 Promotion of Health. 6.4 Lessening the Burdens of Government. 6.11 Other Categories of Charitable Organizations.7 Educational Organizations. 7.3 Formal Educational Institutions. 7.6A Educational Activity as Private Benefit Function (New).8 Religious Organizations. 8.1 Constitutional Law Framework. 8.2 Federal Tax Law Considerations. 8.3 Churches and Similar Institutions. 8.7 Apostolic Organizations.9 Scientific Organizations. 9.5 Technology Transfers.10 Other Charitable Organizations. 10.2 Amateur Sports Organizations. 10.5 Cooperative Educational Service Organizations.11 Public Charities and Private Foundations. 11.1 Federal Tax Law Definition of Private Foundation. 11.2 Disqualified Persons. 11.3 Categories of Public Charities.PART THREE: NONCHARITABLE TAX-EXEMPT ORGANIZATIONS.12 Social Welfare Organizations. 12.1 Concept of Social Welfare. 12.2 The Requisite Community. 12.4 Comparison with Charitable Organizations.13 Associations and Other Business Leagues. 13.1 Business Leagues in General. 13.4 Nonqualified Business Leagues. 13.5 Chambers of Commerce, Boards of Trade, and the Like. 13.6 Consequences of Abandonment of Tax-Exempt Status.14 Social Clubs. 14.1 Social Clubs In General. 14.2 Public Use of Facilities. 14.3 Taxation of Social Clubs. 14.4 Sale of Club Assets.15 Labor, Agricultural, and Horticultural Organizations.16 Employee Benefit Funds. 16.3 Voluntary Employees' Beneficiary Associations.17 Political Organizations. 17.1 Political Organizations Defined. 17.2A Public Policy Advocacy Activities (New). 17.4 Avoiding the Political Organizations Tax.18 Other Tax-Exempt Organizations. 18.5 Benevolent or Mutual Organizations. 18.7 Credit Unions and Mutual Reserve Funds. 18.8 Certain Insurance Companies or Associations. 18.10 Veterans' Organizations. 18.15 Workers' Compensation Reinsurance Organizations. 18.16 Qualified Tuition Programs. 18.17 States, Political Subdivisions, Instrumentalities, and Integral Parts. 18.20 Proposed Exempt Organizations.PART FOUR: GENERAL EXEMPT ORGANIZATION LAWS.19 Private Inurement, Private Benefit, and Excess Benefit Transactions. 19.1 Essence of Private Inurement. 19.2 Concept of Net Earnings. 19.3 The Requisite Insider. 19.4 Types of Private Inurement. 19.10 Private Benefit Doctrine. 19.11 Excess Benefit Transactions. 19.12 Interrelationship of Doctrines.20 Legislative Activities by Tax-Exempt Organizations. 20.2 Lobbying by Charitable Organizations. 20.3 Measuring Allowable Lobbying by Charitable Organizations. 20.5 Other Aspects of the Expenditure Test. 20.8 Lobbying by Associations.21 Political Campaign Activities by Tax-Exempt Organizations. 21.1 Political Campaign Activities of Public Charities. 21.2 Political Expenditures by Charitable Organizations and Tax Sanctions. 21.4 Political Activities of Social Welfare Organizations. 21.4A Political Activities of Labor Organizations (New). 21.4B Political Activities of Associations (New). 21.4C Political Activities of Other Exempt Organizations (New). 21.4D Advocacy Communications (New).22 Insurance and Fundraising Activities. 22.1 Insurance Activities.23 Exemption Recognition Process. 23.2 Recognition Application Procedure. 23.3 Special Requirements for Charitable Organizations. 23.4 Nonprivate Foundation Status. 23.6 Notice Requirements for Political Organizations. 23.9 Administrative Procedures Where Determination Is Adverse.24 Operational Considerations. 24.1 Changes in Operations or Form. 24.3 Annual Reporting Requirements. 24.4 Document Availability Requirements. 24.5 Disclosure Regarding Certain Information or Services. 24.5A Record-Keeping Requirements (New). 24.6 Revocation of Exemption: Administrative and Litigation Procedures. 24.6A Suspension of Exemption (New). 24.8 The IRS Audit.PART FIVE: THE COMMERCIALITY DOCTRINE AND UNRELATED BUSINESS INCOME TAXATION.25 The Commerciality Doctrine. 25.1 Origin of Doctrine. 25.2 Contemporary Perspective on Doctrine.26 Unrelated Business Activities. 26.1 Introduction. 26.2 Definition of Trade or Business. 26.4 Definition of Substantially Related. 26.5 Contemporary Applications of the Unrelated Business Rules.27 Exceptions to Unrelated Income Taxation. 27.1 Modifications. 27.2 Exceptions.28 Unrelated Income Taxation and Feeder Organizations. 28.1 Tax Structure. 28.3 Special Rules. 28.5 Small Business Corporation Rules.29 Unrelated Debt-Financed Income and Tax-Exempt Entity Leasing Rules. 29.2 Debt-Financed Property. 29.3 Acquisition Indebtedness. 29.5 Tax-Exempt Entity Leasing Rules.PART SIX: INTER-ORGANIZATIONAL STRUCTURES AND OPERATIONAL FORMS.30 Combinations of Tax-Exempt Organizations. 30.2 Charitable Organizations as Subsidiaries. 30.3 Tax-Exempt Subsidiaries of Charitable Organizations. 30.5 Treatment of Contributions and Other Payments. 30.6 Mergers. 30.7 Use of Single-Member Limited Liability Companies.31 Tax-Exempt Organizations and For-Profit Subsidiaries. 31.1 Structural Considerations. 31.2 Financial Considerations. 31.2A Asset Accumulations (New). 31.3 Treatment of Revenue from Subsidiary. 31.5 Effect of For-Profit Subsidiaries On Public Charity Status.32 Tax-Exempt Organizations, Partnerships, and Joint Ventures. 32.1 Partnerships Basics. 32.2 The Tax Exemption Issue. 32.3 Joint Ventures. 32.4 Whole Hospital Joint Ventures. 32.5 Ancillary Joint Ventures. 32.6 Alternatives to Partnerships.33 Organizational and Operational Considerations. 33.1 Organizational Considerations. 33.3 Conversion from Exempt to Nonexempt Status. 33.5 Recognition of Gain or Loss. 33.7 Corporate Responsibility Legislation. 33.8 The Social Enterprise Movement (New).Appendix A: Sources of the Law.Appendix B: Internal Revenue Code Sections.Cumulative Table of Cases.Cumulative Table of IRS Revenue Rulings and Revenue Procedures.Cumulative Table of IRS Private Determinations Cited in Text.Cumulative Table of Cases Discussed in Bruce R. Hopkins' Nonprofit Counsel.Cumulative Table of IRS Private Determinations Discussed in Bruce R. Hopkins' Nonprofit Counsel.Cumulative Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda.Cumulative Index.

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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 thirteen 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.

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