The law of tax-exempt organizations / Bruce R. Hopkins.
1998
KF6449 .H6 1998 (Map It)
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Details
Author
Title
The law of tax-exempt organizations / Bruce R. Hopkins.
Published
New York : Wiley, [1998]
Copyright
©1998
Call Number
KF6449 .H6 1998
Edition
Seventh edition.
ISBN
0471196290 (cloth : alk. paper)
Description
xxii, 930 pages ; 26 cm.
System Control No.
(OCoLC)37373634
Note
At head of cover: Wiley nonprofit series
Bibliography, etc. Note
Includes bibliographical references and index.
Supplement Note
Kept up to date by supplements.
Record Appears in
Table of Contents
1
Philosophy Underlying and Rationales for Tax-Exempt Organizations
3
2
Overview of Nonprofit Sector and Exempt Organizations
25
3
Sources, Advantages, and Disadvantages of Tax Exemption
39
4
Organizational, Operational, and Similar Tests
51
5
Scope of Term Charitable
85
6
Charitable Organizations
117
7
Educational Organizations
167
8
Religious Organizations
191
9
Scientific Organizations
221
10
Other Charitable Organizations
231
11
Public Charities and Private Foundations
241
12
Social Welfare Organizations
279
13
Associations and Other Business Leagues
295
14
Social Clubs
315
15
Labor, Agricultural, and Horticultural Organizations
331
16
Employee Benefit Funds
343
17
Political Organizations
361
18
Other Tax-Exempt Organizations
377
19
Private Inurement, Private Benefit, and Excess Benefit Transactions
427
20
Legislative Activities by Exempt Organizations
473
21
Political Campaign Activities by Tax-Exempt Organizations
503
22
Insurance and Fund-Raising Activities
523
23
Exemption Recognition Process
529
24
Operational Considerations
561
25
The Commerciality Doctrine
629
26
Unrelated Business Activities
645
27
Exceptions to Unrelated Income Taxation
723
28
Unrelated Income Taxation and Feeder Organizations
755
29
Unrelated Debt-Financed Income and Tax-Exempt Entity Leasing Rules
767
30
Combinations of Tax-Exempt Organizations
789
31
Tax-Exempt Organizations and For-Profit Subsidiaries
805
32
Tax-Exempt Organizations, Partnerships, and Joint Ventures
821
33
Organizational and Operational Considerations
839
App. A
Sources of the Law
857
App. B
Internal Revenue Code Sections
863
App. C
63 Categories of Tax-Exempt Organizations
871
Tables of Cases
873
Table of IRS Revenue Rulings and Revenue Procedures
895
Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda
905
Table of IRS Private Determinations Cited in Text
917
Index
921