The Hopkins, Bruce R. creator text bibliography nju 2019 Twelfth edition. monographic eng

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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. Bruce R. Hopkins. Includes bibliographical references and index. n-us--- Nonprofit organizations Taxation Law and legislation United States Charitable uses, trusts, and foundations Taxation United States BUSINESS & ECONOMICS / Nonprofit Organizations & Charities KF 6449 .H6 2019 9781119538042 (hardback) 2018051887 PUCPR 230217 20230508154245.0 20726205 eng