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This edition is the most up-to-date and authoritative source of information on federal laws governing income taxation of tax-exempt organizations. All categories of organizations are treated as well as related subjects, such as complex rules governing private foundation and unrelated business income requirements. Balances factual coverage with commentary and interpretation. No other single source cites and explains all relevant cases, regulations, and rulings as clearly and comprehensively. Annual supplements will be cumulative and re-indexed, keeping all subjects current. Includes tables of cases and rulings and extensive bibliographic material.

Tabla de contenidos provista por Syndetics

• Book Citations
• Part 1 Introduction To The Law Of Tax-Exempt Organizations
• 1 Definition of and Rationales for Tax-Exempt Organizations
• 1.1 Definition of Nonprofit Organization
• 1.2 Definition of Tax-Exempt Organization
• 1.3 Tax-Exempt Organizations Law Philosophy
• 1.4 Political Philosophy Rationale
• 1.5 Inherent Tax Rationale
• 1.6 Other Rationales and Reasons for Exempt Organizations
• 1.7 Freedom of Association Doctrine
• 2 Overview of Nonprofit Sector and Tax-Exempt Organizations
• 2.1 Profile of Nonprofit Sector
• 2.2 Organization of IRS
• 2.3 Charitable Contribution Deduction Rules
• 2.4 Evolution of Statutory Scheme
• Part 2 Fundamentals Of The Law Of Tax-Exempt Organizations
• 3 Source, Advantages, and Disadvantages of Tax Exemption
• 3.1 Source of Tax Exemption
• 3.2 Recognition of Tax Exemption
• 3.3 Advantages of Tax-Exempt Status
• 3.4 Disadvantages of Tax-Exempt Status
• 3.5 Alternatives to Tax-Exempt Status
• 4 Organizational, Operational, and Related Tests and Doctrines
• 4.1 Forms of Tax-Exempt Organizations
• 4.2 Governing Instruments
• 4.3 Organizational Test
• 4.4 Primary Purpose Test
• 4.5 Operational Test
• 4.6 Exclusively Standard
• 4.7 Commensurate Test
• 4.8 Consideration of Organizations' Names
• 4.9 State Action Doctrine
• 4.10 Operations for Profit
• 4.11 Commerciality Doctrine. (a) Origin of Doctrine
• 4.12 Social Enterprise Movement
• 5 Boards of Directors and Governance Principles
• 5.1 Boards of Directors Basics
• 5.2 Board Composition and Tax Law
• 5.3 Duties and Responsibilities
• 5.4 Board Member Liability
• 5.5 Sarbanes-Oxley Act
• 5.6 Nonprofit Governance Principles
• Part 3 Tax-Exempt Charitable Organizations
• 6 Concept of Charitable
• 6.1 Federal Tax Law Definition of Charitable
• 6.2 Public Policy Doctrine
• 6.3 Collateral Concepts
• 7 Charitable Organizations
• 7.1 Relief of Poor
• 7.2 Relief of Distressed
• 7.3 Credit Counseling
• 7.4 Provision of Housing
• 7.5 Down Payment Assistance
• 7.6 Promotion of Health
• 7.7 Lessening Burdens of Government
• 7.8 Advancement of Education
• 7.9 Advancement of Science
• 7.10 Advancement of Religion
• 7.11 Promotion of Social Welfare
• 7.12 Promotion of Arts
• 7.13 Consortia
• 7.14 Instrumentalities of Government
• 7.15 Other Categories of Charity
• 8 Educational Organizations
• 8.1 Federal Tax Law Definition of Educational
• 8.2 Education Contrasted with Propaganda
• 8.3 Educational Institutions
• 8.4 Instruction of Individuals
• 8.5 Instruction of Public
• 8.6 Educational Activity as Commercial Business
• 8.7 Educational Activity as Private Benefit Function
• 8.8 Child Care Organizations
• 9 Scientific Organizations
• 9.1 Federal Tax Law Definition of Science
• 9.2 Concept of Research
• 9.3 Requirement of Public Interest
• 9.4 Scientific as Charitable or Educational