Practical Guidance
Time-saving Solutions
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The Tax Law of Charities and Other Exempt Organizations

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ISBN: 9780769888057
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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. For a doctrinal elective the text offers a wide array of problems to help illustrate major topics in each subject area; for seminars there are numerous drafting problems and policy questions that students can build on for final papers; in LLM or MBA classes, the text's detailed exploration of complex issues, such as the private foundation and unrelated business income taxes, allows students to acquire practice ready skills in a highly regulated area of law. Finally, as a helpful desk reference tool, the text and teacher's manual allow nonprofit professionals to easily access a dense body of laws and regulations.

This book also is available in a heavily discounted, three-hole punched, alternative loose-leaf version printed on 8 ½ x 11 inch paper with wider margins and with the same pagination as the hardbound book.

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