Lexis Nexis The Tax Law of Charities and Other Exempt Organizations
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Subscribers are advised of the number of Updates that were made to the particular publication the prior year. The number of Updates may vary due to developments in the law and other publishing issues, but subscribers may use this as a rough estimate of future shipments. Subscribers may call Customer Support at 800-833-9844 for additional information.
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If subscribers cancel within 30 days after the product is ordered or received and return the product at their expense, then they will receive a full credit of the price for the annual subscription.
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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
