TY  - BOOK
AU  - Hopkins,Bruce R.
TI  - The law of tax-exempt organizations
T2  - Wiley nonprofit authority
SN  - 9781119538042 (hardback)
AV  - KF 6449 .H6 2019
PY  - 2019///]
CY  - Hoboken, New Jersey
PB  - Wiley
KW  - Nonprofit organizations
KW  - Taxation
KW  - Law and legislation
KW  - United States
KW  - Charitable uses, trusts, and foundations
KW  - BUSINESS & ECONOMICS / Nonprofit Organizations & Charities
KW  - bisacsh
N1  - 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
ER  -