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This casebook provides a comprehensive examination of the law of tax-exempt organizations. At the outset, the book provides an overview of the subject, including historical background, the underlying rationales and policy considerations of exemptions, and the current tests for qualifying for federal tax exemption. Tax Exempt Organizations covers the five major types of 501(c)(3) organizations: religious organizations and churches, educational organizations, healthcare organizations, arts organizations, and other "charitable" organizations. Additional topics include: charitable contributions, social welfare organizations and their relationship to 501(c)(3)s, trade associations, social clubs, fraternal benefit organizations, unrelated business income tax (UBIT), and private foundations. Each chapter includes cases, revenue rulings and procedures, law review excerpts, other essays, and specific sections of the Internal Revenue Code (IRC). In addition, many hypotheticals along with notes and comments are included to encourage class discussion and to assist students in developing and improving their legal analysis skills. Tax Exempt Organizations includes as the last chapter, Securing and Maintaining Tax-Exempt Status, a practical discussion of procuring tax-exempt status, including sample tax forms, a discussion of the appeals process, and excerpts from IRC section 501. This book is also accompanied by a comprehensive Teacher’s Manual.
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Table of Contents
Chapter 1: GENERAL OVERVIEW AND RATIONALES
Chapter 2: IRS TESTS FOR TAX EXEMPTION
Chapter 3: RELIGIOUS ORGANIZATIONS AND CHURCHES
Chapter 4: EDUCATIONAL ORGANIZATIONS
Chapter 5: HEALTHCARE ORGANIZATIONS
Chapter 6: ARTS ORGANIZATIONS
Chapter 7: OTHER 501(c)(3) EXEMPT ORGANIZATIONS
Chapter 8: CHARITABLE CONTRIBUTIONS
Chapter 9: 501(c)(3)S, 501(c)(4)S, 527S, AND POLITICAL ACTIVITIES
Chapter 10: SECTION 501(C)(4), (C)(5), (C)(6), (C)(7), AND (C)(8) ORGANIZATIONS
Chapter 11: UNRELATED BUSINESS INCOME TAX Chapter 13: PRIVATE FOUNDATIONS
Chapter 13: SECURING AND MAINTAINING TAX EXEMPT STATUS