The Law of Tax-Exempt Organizations, 2017 Cumulative Supplement
John Wiley & Sons Inc (Verlag)
9781119345183 (ISBN)
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The gold-standard guide to nonprofit law, updated for 2017 The Law of Tax-Exempt Organizations + Website is the definitive reference for leaders and lawyers of tax-exempt organizations. Written by the field's most respected authority, this book provides comprehensive coverage of all currently relevant regulations to help you make informed decisions about the future of your organization. This new 2017 cumulative supplement includes important updates and revisions with respect to tax regulations and court opinions, including expanded discussion on the private benefit doctrine and unrelated business activity, governance, donor-advised funds, and supporting organizations. Accessible language and extensive tabular information allow for easy navigation and quick reference, while the companion website features additional resources that provide additional depth on specific topics. Tax laws are continuously evolving, and the statutes and regulations for tax-exempt organizations change more quickly than most. This book compiles all of the latest pertinent statutes, regulations, rulings, and court opinions into a single reference that no nonprofit should be without.
* Get up to date on the latest changes to tax regulations for exempt organizations * Learn the new and expanded rules for supporting organizations * Review recent IRS rulings, Treasury Department regulations, and court opinions * Find answers to the emerging issues surrounding the commerciality doctrine governance, unrelated business, constitutional law issues, and much more Failure to keep pace with changing tax law can easily result in costly penalties; in the non-profit world, each and every dollar is precious by staying up to date on tax-exempt regulations, you not only avoid penalties, but you may discover new developments that actually benefit your bottom line. The Law of Tax-Exempt Organizations + Website provides the information you need, and the expert guidance to help you take advantage of every opportunity.
BRUCE R. HOPKINS (Kansas City MO) is a senior partner with the firm Polsinelli Shughart PC. He is also the author or coauthor of more than twenty-five books, all published by Wiley, including The Law of Tax-Exempt Organizations, Tenth Edition, The New Form 990, Nonprofit Governance, and Nonprofit Law Made Easy. Hopkins earned his Juris Doctorate and Master of Laws degrees at the George Washington University. He has practiced law for 40 years and is a member of the District of Columbia and Missouri bars. Mr. Hopkins received the 2007 Outstanding Nonprofit Lawyer Award (Vanguard Lifetime Achievement Award) from the American Bar Association, Section of Business Law, Committee on Nonprofit Corporations. He is listed in The Best Lawyers in America, Nonprofit Organizations/Charities Law, 2007-2008.
Preface xi 1 Definition of and Rationales for Tax-Exempt Organizations 1 1.1 Definition of Nonprofit Organization 1 1.2 Definition of Tax-Exempt Organization 2 1.4 Political Philosophy Rationale 2 2 Overview of Nonprofit Sector and Tax-Exempt Organizations 3 2.1 Profile of Nonprofit Sector 3 2.2 Organization of IRS 4 3 Source, Advantages, and Disadvantages of Tax Exemption 7 3.2 Recognition of Tax Exemption 7 4 Organizational, Operational, and Related Tests and Doctrines 9 4.1 Forms of Tax-Exempt Organizations 9 4.2 Governing Instruments 9 4.9 State Action Doctrine 11 4.11 Commerciality Doctrine 11 5 Nonprofit Governance 13 5.7 IRS and Governance 13 6 Concept of Charitable 15 6.2 Public Policy Doctrine 15 6.3 Collateral Concepts 16 7 Charitable Organizations 17 7.4 Provision of Housing 17 7.6 Promotion of Health 17 7.7 Lessening Burdens of Government 18 7.14 Fundraising Organizations 19 7.16 Other Categories of Charity 19 8 Educational Organizations 21 8.1 Federal Tax Law Definition of Educational 21 8.2 Education Contrasted with Propaganda 21 8.3 Educational Institutions 21 9 Scientific Organizations 25 9.1 Federal Tax Law Definition of Science 25 10 Religious Organizations 27 10.1 Constitutional Law Framework 27 10.2 Federal Tax Law Definition of Religion 28 10.3 Churches and Similar Institutions 28 10.5 Conventions or Associations of Churches 28 11 Other Charitable Organizations 29 11.9 Endowment Funds 29 12 Public Charities and Private Foundations 31 12.3 Categories of Public Charities 31 12.4 Private Foundation Rules 32 13 Social Welfare Organizations 33 13.1 Concept of Social Welfare 33 13.2 Requirement of Community 33 14 Business Leagues and Like Organizations 35 14.1 Concept of Business League 35 14.2 Disqualifying Activities 35 15 Social Clubs 37 15.1 Social Clubs in General 37 17 Political Organizations 39 17.6 Taxation of Other Exempt Organizations 39 18 Employee Benefit Funds 41 18.3 Voluntary Employees Beneficiary Associations 41 19 Other Categories of Tax-Exempt Organizations 43 19.6 Cemetery Companies 43 19.19 Qualified Tuition Programs 43 19.20 Able Programs 44 19.22 Governmental and Quasi-Governmental Entities 44 20 Private Inurement and Private Benefit 45 20.1 Concept of Private Inurement 45 20.3 Definition of Insider 45 20.4 Compensation Issues 46 20.5 Other Forms of Private Inurement 46 20.12 Private Benefit Doctrine 47 21 Intermediate Sanctions 49 21.9 Rebuttable Presumption of Reasonableness 49 21.10 Excise Tax Regime 49 22 Legislative Activities by Tax-Exempt Organizations 51 22.3 Lobbying by Charitable Organizations 51 22.6 Legislative Activities of Business Leagues 51 23 Political Campaign Activities by Tax-Exempt Organizations 53 23.2 Prohibition on Charitable Organizations 53 23.5 Political Activities of Social Welfare Organizations 54 23.7 Political Activities of Business Leagues 54 24 Unrelated Business: Basic Rules 55 24.1 Introduction to Unrelated Business Rules 55 24.2 Definition of Trade or Business 55 24.3 Definition of Regularly Carried On 56 24.5 Contemporary Applications of Unrelated Business Rules 56 24.9 Unrelated Debt-Financed Income 57 24.10 Tax Structure 58 24.11 Deduction Rules 58 25 Unrelated Business: Modifications, Exceptions, and Special Rules 59 25.1 Modifications 59 25.2 Exceptions 59 25.3 Special Rules 60 26 Exemption Recognition and Notice Processes 61 26.1 Recognition Application Procedure 61 26.2 Requirements for Charitable Organizations 72 26.3A Notice Requirements for Social Welfare Organizations 73 26.6 Requirements for Certain Prepaid Tuition Plans 74 26.9 Rules for Other Organizations 74 26.10 Group Exemption Rules 75 26.14 Forfeiture of Tax Exemption 75 26.14A Modification of Tax Exemption 75 26.15 Constitutional Law Aspects of Process 76 27 Administrative and Litigation Procedures 77 27.1 Administrative Procedures Where Reognition Denied 77 27.2 Revocation or Modification of Tax-Exempt Status: Administrative Procedures 78 27.3 Retroactive Revocation of Tax-Exempt Status 78 27.6 Revocation of Tax-Exempt Status: Litigation Procedures 79 27.7 IRS Examination Procedures and Practices 80 27.10 IRS Disclosure to State Officials 84 28 Operational Requirements 85 28.1 Changes in Operations or Form 85 28.2 Annual Reporting Rules 86 28.3 Annual Information Return 86 28.4 Notification Requirement 86 28.11 Irs Document Disclosure Rules 87 28.12 Document Disclosure Obligations of Exempt Organizations 88 28.18 Tax-Exempt Organizations and Tax Shelters 88 28.19 International Grantmaking Requirements 89 29 Tax-Exempt Organizations and Exempt Subsidiaries 91 29.6 Revenue from Tax-Exempt Subsidiary 91 30 Tax-Exempt Organizations and For-Profit Subsidiaries 93 30.2 Potential of Attribution to Parent 93 30.7 Revenue from For-Profit Subsidiary 93 32 Tax-Exempt Organizations: Other Operations and Restructuring 95 32.7 Single-Member Limited Liability Companies 95 32.10 Conversion from Nonexempt to Exempt Status 95 32.11 Conversion from One Exempt Status to Another 96 APPENDIX A: Sources of Tax-Exempt Organizations Law 97 Table of Tax-Exempt Organizations Law Tax Reform Proposals 103 Cumulative Table of Cases 109 Cumulative Table of IRS Revenue Rulings 139 Cumulative Table of IRS Revenue Procedures 153 Cumulative Table of IRS Private Determinations Cited in Text 155 Cumulative Table of IRS Private Letter Rulings, Technical Advice Memoranda, and Counsel Memoranda 173 Cumulative Table of Cases Discussed in Bruce R. Hopkins Nonprofit Counsel 205 Cumulative Table of IRS Private Determinations Discussed in Bruce R. Hopkins Nonprofit Counsel 217 Index 239
| Erscheinungsdatum | 28.04.2017 |
|---|---|
| Verlagsort | New York |
| Sprache | englisch |
| Maße | 178 x 252 mm |
| Gewicht | 448 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management |
| ISBN-13 | 9781119345183 / 9781119345183 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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