02482cam a22003498i 4500 20726205 OSt 20230508154245.0 230217s2019 nju b 001 0 eng 2018051887 9781119538042 (hardback) PUCPR eng rda DLC n-us--- cicg KF 6449 .H6 2019 23 bisacsh Hopkins, Bruce R., The law of tax-exempt organizations / Bruce R. Hopkins. Twelfth edition. Hoboken, New Jersey : Wiley, [2019] text txt rdacontent unmediated n rdamedia volume nc rdacarrier Wiley nonprofit authority Includes bibliographical references and index. 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. Nonprofit organizations Taxation Law and legislation United States. Charitable uses, trusts, and foundations Taxation United States. BUSINESS & ECONOMICS / Nonprofit Organizations & Charities. bisacsh lcc 6 299552 299552 0 0 lcc 0 0 7 7 2 2023-03-24 Caribbean Library Consulting 319.99 0 KF 6449 .H6 2019 70000000905382 2023-10-12 00:00:00 2023-05-08 39