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0 (hodnocen0 x )

EB

ONLINE

Twelfth edition

Hoboken, New Jersey : Wiley, [2019]

1 online resource (930 pages)

ISBN 9781119538011 (electronic bk.)

ISBN 9781119538028 (electronic bk.)

ISBN 9781119538042

Wiley nonprofit authority

Print version: Hopkins, Bruce R. Law of tax-exempt organizations. Twelfth edition. Hoboken, New Jersey : Wiley, c2019 930 pages Wiley nonprofit authority series. ISBN 9781119538042

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.

001882721

full

(Au-PeEL)EBL5741755

(MiAaPQ)EBC5741755

(OCoLC)1074278283