The law of tax-exempt organizations. 2016 supplement / Bruce R. Hopkins.

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Bibliographic Details
Main Author: Hopkins, Bruce R.
Format: eBook
Language:English
Published: Hoboken, NJ : Wiley, 2016.
Edition:11th edition.
Subjects:
Online Access:Click for online access

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100 1 |a Hopkins, Bruce R. 
245 1 4 |a The law of tax-exempt organizations.  |p 2016 supplement /  |c Bruce R. Hopkins. 
250 |a 11th edition. 
260 |a Hoboken, NJ :  |b Wiley,  |c 2016. 
300 |a 1 online resource 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
588 0 |a Online resource; title from PDF title page (EBSCO, viewed March 30, 2016). 
500 |a Includes index. 
505 0 |a Series Page; Title Page; Copyright; Preface; 1: Definition of and Rationales for Tax-Exempt Organizations; 1.2 Definition Of Tax-Exempt Organization; 2: Overview of Nonprofit Sector and Tax-Exempt Organizations; 2.2 Organization of IRS; 4: Organizational, Operational, and Related Tests and Doctrines; 4.1 Forms of Tax-Exempt Organizatons; 4.5 Operational Test; 4.11 Commerciality Doctrine; 5: Nonprofit Governance; 5.7 IRS and Governance; 6: Concept of Charitable; 6.2 Public Policy Doctrine; 6.3 Collateral Concepts; 7: Charitable Organizations; 7.4 Provision of Housing. 
505 8 |a 7.6 Promotion of Health 7.7 Lessening Burdens of Government; 7.14 Fundraising Organizations; 7.16 Other Categories of Charity; 8: Educational Organizations; 8.3 Educational Institutions; 10: Religious Organizations; 10.1 Constitutional Law Framework; 10.5 Conventions or Associations of Churches; 11: Other Charitable Organizations; 11.9 Endowment Funds; 12: Public Charities and Private Foundations; 12.3 Categories of Public Charities; 12.4 Private Foundation Rules; 13: Social Welfare Organizations; 13.1 Concept of Social Welfare; 14: Business Leagues and Like Organizations. 
505 8 |a 14.1 Concept of Business League 14.2 Disqualifying Activities; 15: Social Clubs; 15.1 Social Clubs in General; 17: Political Organizations; 18: Employee Benefit Funds; 18.3 Voluntary Employees' Beneficiary Associations; 19: Other Categories of Tax-Exempt Organizations; 19.19 Qualified Tuition Programs; 19.20 ABLE Programs; 19.22 Governmental and Quasi-Governmental Entities; 20: Private Inurement and Private Benefit; 20.1 Concept of Private Inurement; 20.5 Other Forms of Private Inurement; 20.12 Private Benefit Doctrine; 21: Intermediate Sanctions; 21.10 Excise Tax Regime. 
505 8 |a 22: Legislative Activities by Tax-Exempt Organizations 22.6 Legislative Activities of Business Leagues; 23: Political Campaign Activities by Tax-Exempt Organizations; 23.2 Prohibition on Charitable Organizations; 24: Unrelated Business: Basic Rules; 24.5 Contemporary Applications of Unrelated Business Rules; 25: Unrelated Business: Modifications, Exceptions, and Special Rules; 25.1 Modifications; 25.2 Exceptions; 25.3 Special Rules; 26: Exemption Recognition and Notice Processes; 26.1 Recognition Application Procedure; 26.3A Notice Requirements for Social Welfare Organizations. 
505 8 |a 26.15 Constitutional Law Aspects of Process27: Administrative and Litigation Procedures; 27.2 Revocation or Modification of Tax-Exempt Status: Administrative Procedures; 27.3 Retroactive Revocation of Tax-Exempt Status; 27.6 Revocation of Tax-Exempt Status: Litigation Procedures; 27.7 IRS Examination Procedures and Practices; 28: Operational Requirements; 28.3 Annual Information Return; 28.11 IRS Document Disclosure Rules; 28.18 Tax-Exempt Organizations and Tax Shelters; 28.19 International Grantmaking Requirements; 29: Tax-Exempt Organizations and Exempt Subsidiaries. 
650 0 |a Nonprofit organizations  |x Taxation  |x Law and legislation  |z United States. 
650 0 |a Charitable uses, trusts, and foundations  |x Taxation  |z United States. 
650 7 |a LAW  |x Military.  |2 bisacsh 
650 7 |a Charitable uses, trusts, and foundations  |x Taxation  |2 fast 
650 7 |a Nonprofit organizations  |x Taxation  |x Law and legislation  |2 fast 
651 7 |a United States  |2 fast  |1 https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq 
758 |i has work:  |a The law of tax-exempt organizations 2016 supplement (Text)  |1 https://id.oclc.org/worldcat/entity/E39PCFWrPmgydbr783ryWpfm8d  |4 https://id.oclc.org/worldcat/ontology/hasWork 
776 0 8 |i Print version:  |a Hopkins, Bruce R.  |t Law of Tax-Exempt Organizations + Website, Eleventh Edition, 2016 Supplement.  |d : Wiley, ©2016  |z 9781119238409 
856 4 0 |u https://ebookcentral.proquest.com/lib/holycrosscollege-ebooks/detail.action?docID=4455266  |y Click for online access 
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