The Law of Tax-Exempt Organizations: 2023 Cumulative Supplement, Twelfth Edition

  • 4h 49m
  • Bruce R. Hopkins, Shane T. Hamilton
  • John Wiley & Sons (US)
  • 2023

Stay informed of every major development in the law of tax-exempt organizations from 2021, 2022 AND 2023. In the 2023 Cumulative Supplement to the twelfth edition of The Law of Tax-Exempt Organizations, readers will find an essential update covering and explaining every relevant and impactful legislative and regulatory change, as well as major cases and decisions from 2021 and 2022, that will affect the administration and operation of tax-exempt organizations in the United States. Renowned authors and legal experts Bruce R. Hopkins and Shane Hamilton offer concise and authoritative commentary on the latest amendments and legislation of interest to the leaders and managers of tax-exempt organizations and the lawyers, accountants, and consultants who serve and advise them.

In this Book

  • A Letter to the Reader
  • About the Online Resources
  • Book Citations
  • 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 Tax Shelters
  • 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
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