The law of tax-exempt organizations in a nutshell
by Scott A. Taylor.
- St. Paul, MN West c2011.
- xxxvi, 319 p. 19 cm.
- West nutshell series .
- Nutshell series. .
Includes index.
Historical origins in charitable trust law -- Tax-exempt landscape -- Types of non-profit entities -- Tax-exempt organizations under IRC 501(c)(3) -- Private foundations: a subspecies of the 501(c)(3) organization -- Charitable giving -- Regulation of charitable fundraising -- Tax-exempt organizations under provisions other than 501 -- Tax on unrelated business income and on income from debt-financed property -- Gaining and maintaining tax-exempt status.
9780314262349 0314262342
Nonprofit organizations--Taxation--Law and legislation--United States. Charitable uses, trusts, and foundations--Taxation--United States. Nonprofit organizations--Law and legislation--United States.