000			02482cam a22003498i 4500
001			20726205
003			OSt
005			20230508154245.0
008			230217s2019 nju b 001 0 eng
010			_a 2018051887
020			_a9781119538042 (hardback)
040			_aPUCPR _beng _erda _cDLC
043			_an-us---
049			_acicg
050	0	0	_aKF 6449 _b.H6 2019
082	0	0	_223
084			_2bisacsh
100	1		_aHopkins, Bruce R.,
245	1	4	_aThe law of tax-exempt organizations / _cBruce R. Hopkins.
250			_aTwelfth edition.
264		1	_aHoboken, New Jersey : _bWiley, _c[2019]
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
490	0		_aWiley nonprofit authority
504			_aIncludes bibliographical references and index.
505	0		_aDefinition 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.
650		0	_aNonprofit organizations _xTaxation _xLaw and legislation _zUnited States.
650		0	_aCharitable uses, trusts, and foundations _xTaxation _zUnited States.
650		7	_aBUSINESS & ECONOMICS / Nonprofit Organizations & Charities. _2bisacsh
942			_2lcc _c6
999			_c299552 _d299552