TY - BOOK AU - Taylor,Scott TI - The law of tax-exempt organizations in a nutshell T2 - West nutshell series SN - 9780314262349 AV - KF 6449 .T39 2011 PY - 2011/// CY - St. Paul, MN PB - West KW - Nonprofit organizations KW - Taxation KW - Law and legislation KW - United States KW - Local KW - Charitable uses, trusts, and foundations N1 - 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 ER -