The Tax Law of Charities and Other Exempt Organizations

This publication is an excellent text for both the novice and the experienced professor. The book is designed to be useful in a wide variety of law or business school courses, including a doctrinal course, seminar, graduate law or MBA course, or as a helpful desk reference for nonprofit professionals.
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4th Edition
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ISBN: 9781531022877
International Order Inquiry

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In this fourth edition, our scholastic labor of love continues with our initial goal of providing sufficient coverage to allow for broad, deep, or broad and deep coverage. Knowledgeable observers know that the law of exempt organizations has become increasingly regulated. For example, provisions in the Affordable Care Act (which seems to have survived efforts at repeal), demand greater accountability (particularly regarding “community benefit”) from exempt health care. The extent to which exempt organizations may engage in political activities, although always controversial, has become even more of an issue since the last edition.

In this regard, we have sought to consolidate political activities into one chapter, rather than examine the issue as it relates to the different types of exempt organizations covered in different chapters. But these are only a few of the areas demonstrating continuing evolution in an area of law—the third sector—as much as government and business. The book continues to provide coverage of as many of the exempt organizations as there are statutory authorizations. Professors may therefore select which areas are most important according to their own pedagogical beliefs and even geographical regions.

Labor organizations, for example, may not be as important to law students in southern states where organized labor has less influence than in midwestern and northeastern regions. While we have consolidated some of the materials regarding private foundations, there is still enough (and probably more) for coverage of the important subject in a survey course, or for use of the book on a seminar (for example) solely on private foundations. We hope too, that the fourth edition remains in students’ personal libraries well after graduation as it is useful to those attorney members unversed in the area but who are asked to lend efforts to their own civic organizations.

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Table of contents

Chapter 1 A BRIEF OVERVIEW OF TAX EXEMPT ORGANIZATIONS


Chapter 2 THE EXEMPT PURPOSE REQUIREMENT: PUBLIC
POLICY AND ILLEGALITY DOCTRINES


Chapter 3 THE EXEMPT PURPOSE REQUIREMENT: RELIGIOUS


Chapter 4 THE EXEMPT PURPOSE REQUIREMENT: EDUCATIONAL


Chapter 5 THE EXEMPT PURPOSE REQUIREMENT: SCIENTIFIC


Chapter 6 THE EXEMPT PURPOSE REQUIREMENT: CHARITABLE


Chapter 7 EXCLUSIVITY AND THE COMMERCIALITY
DOCTRINE


Chapter 8 ORGANIZATIONAL REQUIREMENT: PROCEDURAL
RULES


Chapter 9 PRIVATE INUREMENT PROHIBITION


Chapter 10 PRIVATE BENEFIT RESTRICTION


Chapter 11 LOBBYING RESTRICTION


Chapter 12 POLITICAL ACTIVITY PROHIBITION


Chapter 13 PRIVATE FOUNDATION STATUS


Chapter 14 PRIVATE FOUNDATION EXCISE TAXES


Chapter 15 ALTERNATIVES TO PRIVATE FOUNDATION
STATUS


Chapter 16 SOCIAL WELFARE ORGANIZATIONS


Chapter 17 LABOR, AGRICULTURAL AND HORTICULTURAL
ORGANIZATIONS


Chapter 18 BUSINESS LEAGUES


Chapter 19 SOCIAL CLUBS


Chapter 20 STATES AND STATE-RELATED ORGANIZATIONS


Chapter 21 THE UNRELATED BUSINESS INCOME TAX-IN
GENERAL


Chapter 22 UNRELATED BUSINESS INCOME TAX-
MODIFICATIONS AND DEDUCTIONS


Chapter 23 UNRELATED BUSINESS INCOME TAX-CONTROLLED ENTITIES


Chapter 24 UNRELATED DEBT FINANCED INCOME


Chapter 25 SPECIAL UBIT RULES FOR MEMBERSHIP
ORGANIZATIONS


Chapter 26 DEDUCTIBLE CHARITABLE CONTRIBUTIONS


Chapter 27 FOREIGN CHARITIES AND CROSS BORDER
GIVING


TABLE OF CASES

TABLE OF STATUTES

TABLE OF AGENCY DECISIONS