Hopkins, Bruce R., <br/><br/>
The law of tax-exempt organizations / 
Bruce R. Hopkins. 
 - Twelfth edition. 
 - Wiley nonprofit authority .
<br/><br/>Includes bibliographical references and index. 
<br/><br/>Definition of and rationales for tax-exempt organizations -- Overview of nonprofit sector and tax-exempt organizations -- Tax exemption: source and recognition -- Organizational, operational, and related tests and doctrines -- Nonprofit governance -- Concept of charitable -- Charitable organizations -- Educational organizations -- Scientific organizations -- Religious organizations -- Other types of charitable organizations -- Public charities and private foundations -- Social welfare organizations -- Business leagues and similar organizations -- Social clubs -- Labor, agricultural, and horticultural organizations -- Political organizations -- Employee benefit funds -- Other categories of tax-exempt organizations -- Private inurement and private benefit doctrines -- Intermediate sanctions -- Legislative activities by tax-exempt organizations -- Political campaign activities by tax-exempt organizations -- Unrelated business: basic rules -- Unrelated business: modifications, exceptions, special rules, and taxation -- Exemption recognition and notice processes -- Administrative and litigation procedures -- Operational requirements -- Tax-exempt organizations and exempt subsidiaries -- Tax-exempt organizations and for-profit subsidiaries -- Tax-exempt organizations and joint ventures -- Tax-exempt organizations: other operations and restructuring. 
<br/><br/><label>ISBN: </label>9781119538042 (hardback) 
<br/><br/><label>LCCN: </label>2018051887 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Nonprofit organizations--Taxation--Law and legislation--United States.<br/>Charitable uses, trusts, and foundations--Taxation--United States.<br/>BUSINESS & ECONOMICS / Nonprofit Organizations & Charities.
<br/><br/><label>LC Class. No.: </label>KF 6449  / .H6 2019 
<br/><br/><label>Dewey Class. No.: </label>