000			04427cam a2200397 i 4500
001			22338320
003			OSt
005			20230307111342.0
008			230215s2022 ncua 001 0 eng
020			_a9781531020125 _q(paperback)
040			_aPUCPR _beng _erda _cDLC
049			_acicg
050	0	0	_aKF 6449 _b.C345 2022
100	1		_aCafardi, Nicholas P.,
245	1	0	_aUnderstanding nonprofit and tax exempt organizations / _cNicholas P. Cafardi, Jaclyn Fabean Cherry.
250			_aThird edition.
264		1	_aDurham, North Carolina : _bCarolina Academic Press, LLC, _c2022.
300			_axx, 430 pages : illustrations ; _c26 cm.
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
490	0		_aCarolina academic press understanding series
504			_aIncludes bibliographical references and index.
505	0		_aIntroduction to tax exempt organizations -- Structuring a nonprofit organization -- Governance of nonprofit organizations -- Dissolving a nonprofit organization -- Rationales for tax exemption -- IRS tests for tax exemption -- Court imposed limits on tax exempt organizations -- Religious organizations and churches -- Educational organizations -- Healthcare organizations -- Arts organizations -- Other IRC section 501(c)(3) organizations -- IRC section 501(c)(4) : social welfare organizations -- Other tax exempt organizations -- IRC section 527 : political organizations -- Unrelated business income tax -- Charitable contributions -- Fundraising -- Private foundations -- Securing and maintaining tax exempt status.
520			_a"Understanding Nonprofit and Tax Exempt Organizations is a guide for the law student or practitioner who is looking to understand the law governing the nonprofit, tax exempt sector. This text deals with the many types of tax exempt organizations; the rules, regulations and limitations imposed on tax exempt organizations by the courts, the Internal Revenue Code (IRC) and the Treasury Regulations (Regulations); the charitable contribution and fundraising issues affecting tax exempt organizations; the unrelated business income tax, excise taxes and intermediate sanctions imposed on tax exempt organizations; and the rules regarding private foundations. In light of the Tax Cuts and Jobs Act of 2017, this new Third Edition includes a more detailed chapter on Churches and religious organizations, reflecting recent changes in the law overall for charitable nonprofit organizations and sets out new IRS online filing and reporting requirements put in place during the pandemic. The Third Edition of Understanding Nonprofit and Tax Exempt Organizations begins with an introduction to nonprofit organizations by discussing the relevant law in general, as nonprofits are governed by state law. Next, tax exempt organizations are discussed, by first giving the reader the background on where such organizations fit in the nonprofit sector; why the organizations are given preferential tax treatment; what form these organizations take; and how such organizations are governed and dissolved. The Third Edition also provides detailed explanations of the various rules, regulations and tests organizations must follow in order to obtain or retain their tax exempt status as well as the consequences for failure to comply and looks at the court created commerciality and public policy doctrines"--
650		0	_aNonprofit organizations _xTaxation _xLaw and legislation _zUnited States.
650		0	_aCharitable uses, trusts, and foundations _xTaxation _zUnited States.
650		0	_aNonprofit organizations _xLaw and legislation _zUnited States.
650		0	_aCharitable uses, trusts, and foundations _zUnited States.
700	1		_aCherry, Jaclyn Fabean,
775	0	8	_iRevision of: _aCafardi, Nicholas P. _tUnderstanding nonprofit and tax exempt organizations. _b2nd ed. _dNew Providence, NJ : LexisNexis, c2012. _w(DLC) 2011048439. _z9781422497579.
776	0	8	_iOnline version: _aCafardi, Nicholas P. _tUnderstanding nonprofit and tax exempt organizations. _bThird edition. _dDurham, North Carolina : Carolina Academic Press, LLC, [2022] _z9781531020132 _w(DLC) 2021059236
906			_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg
942			_2lcc _c6
999			_c299539 _d299539