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The Law of Tax-Exempt Organizations + Website, 2017 Cumulative Supplement, 11th Edition

Book Description

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.

Table of Contents

  1. Cover
  2. Title Page
  3. Copyright
  4. Preface
  5. Chapter One: Definition of and Rationales for Tax-Exempt Organizations
    1. *§ 1.1 Definition of Nonprofit Organization
    2. § 1.2 Definition of Tax-Exempt Organization
    3. *§ 1.4 Political Philosophy Rationale
  6. Chapter Two: Overview of Nonprofit Sector and Tax-Exempt Organizations
    1. *§ 2.1 Profile of Nonprofit Sector
    2. § 2.2 Organization of IRS
  7. Chapter Three: Source, Advantages, and Disadvantages of Tax Exemption
    1. *§ 3.2 Recognition of Tax Exemption
  8. Chapter Four: Organizational, Operational, and Related Tests and Doctrines
    1. § 4.1 Forms of Tax-Exempt Organizations
    2. *§ 4.2 Governing Instruments
    3. § 4.5 Operational Test
    4. *§ 4.9 State Action Doctrine
    5. § 4.11 Commerciality Doctrine
  9. Chapter Five: Nonprofit Governance
    1. § 5.7 IRS and Governance
  10. Chapter Six: Concept of Charitable
    1. § 6.2 Public Policy Doctrine
    2. § 6.3 Collateral Concepts
  11. Chapter Seven: Charitable Organizations
    1. § 7.4 Provision of Housing
    2. § 7.6 Promotion of Health
    3. § 7.7 Lessening Burdens of Government
    4. § 7.14 Fundraising Organizations
    5. § 7.16 Other Categories of Charity
  12. Chapter Eight: Educational Organizations
    1. *§ 8.1 Federal Tax Law Definition of Educational
    2. *§ 8.2 Education Contrasted With Propaganda
    3. § 8.3 Educational Institutions
  13. Chapter Nine: Scientific Organizations
    1. *§ 9.1 Federal Tax Law Definition of Science
  14. Chapter Ten: Religious Organizations
    1. § 10.1 Constitutional Law Framework
    2. *§ 10.2 Federal Tax Law Definition of Religion
    3. *§ 10.3 Churches and Similar Institutions
    4. § 10.5 Conventions or Associations of Churches
  15. Chapter Eleven: Other Charitable Organizations
    1. § 11.9 Endowment Funds
  16. Chapter Twelve: Public Charities and Private Foundations
    1. § 12.3 Categories of Public Charities
    2. § 12.4 Private Foundation Rules
  17. Chapter Thirteen: Social Welfare Organizations
    1. § 13.1 Concept of Social Welfare
    2. *§ 13.2 Requirement of Community
  18. Chapter Fourteen: Business Leagues and Like Organizations
    1. § 14.1 Concept of Business League
    2. § 14.2 Disqualifying Activities
  19. Chapter Fifteen: Social Clubs
    1. § 15.1 Social Clubs in General
  20. Chapter Seventeen: Political Organizations
    1. *§ 17.6 Taxation of Other Exempt Organizations
  21. Chapter Eighteen: Employee Benefit Funds
    1. § 18.3 Voluntary Employees' Beneficiary Associations
  22. Chapter Nineteen: Other Categories of Tax-Exempt Organizations
    1. *§ 19.6 Cemetery Companies
    2. § 19.19 Qualified Tuition Programs
    3. § 19.20 Able Programs
    4. § 19.22 Governmental and Quasi-Governmental Entities
  23. Chapter Twenty: Private Inurement and Private Benefit
    1. § 20.1 Concept of Private Inurement
    2. *§ 20.3 Definition of Insider
    3. *§ 20.4 Compensation Issues
    4. § 20.5 Other Forms of Private Inurement
    5. § 20.12 Private Benefit Doctrine
  24. Chapter Twenty-One: Intermediate Sanctions
    1. *§ 21.9 Rebuttable Presumption of Reasonableness
    2. § 21.10 Excise Tax Regime
  25. Chapter Twenty-Two: Legislative Activities by Tax-Exempt Organizations
    1. *§ 22.3 Lobbying by Charitable Organizations
    2. § 22.6 Legislative Activities of Business Leagues
  26. Chapter Twenty-Three: Political Campaign Activities by Tax-Exempt Organizations
    1. § 23.2 Prohibition on Charitable Organizations
    2. *§ 23.5 Political Activities of Social Welfare Organizations
    3. *§ 23.7 Political Activities of Business Leagues
  27. Chapter Twenty-Four: Unrelated Business: Basic Rules
    1. *§ 24.1 Introduction to Unrelated Business Rules
    2. *§ 24.2 Definition of Trade or Business
    3. *§ 24.3 Definition of Regularly Carried On
    4. § 24.5 Contemporary Applications of Unrelated Business Rules
    5. *§ 24.9 Unrelated Debt-Financed Income
    6. *§ 24.10 Tax Structure
    7. *§ 24.11 Deduction Rules
  28. Chapter Twenty-Five: Unrelated Business: Modifications, Exceptions, and Special Rules
    1. § 25.1 Modifications
    2. § 25.2 Exceptions
    3. § 25.3 Special Rules
  29. Chapter Twenty-Six: Exemption Recognition and Notice Processes
    1. § 26.1 Recognition Application Procedure
    2. *§ 26.2 Requirements for Charitable Organizations
    3. § 26.3A Notice Requirements for Social Welfare Organizations
    4. *§ 26.6 Requirements for Certain Prepaid Tuition Plans
    5. *§ 26.9 Rules for Other Organizations
    6. *§ 26.10 Group Exemption Rules
    7. *§ 26.14 Forfeiture of Tax Exemption
    8. *§ 26.14A Modification of Tax Exemption
    9. § 26.15 Constitutional Law Aspects of Process
  30. Chapter Twenty-Seven: Administrative and Litigation Procedures
    1. *§ 27.1 Administrative Procedures Where Recognition Denied
    2. § 27.2 Revocation or Modification of Tax-Exempt Status: Administrative Procedures
    3. § 27.3 Retroactive Revocation of Tax-Exempt Status
    4. § 27.6 Revocation of Tax-Exempt Status: Litigation Procedures
    5. § 27.7 IRS Examination Procedures and Practices
    6. *§ 27.10 IRS Disclosure to State Officials
  31. Chapter Twenty-Eight: Operational Requirements
    1. *§ 28.1 Changes in Operations or Form
    2. *§ 28.2 Annual Reporting Rules
    3. § 28.3 Annual Information Return
    4. *§ 28.4 Notification Requirement
    5. § 28.11 IRS Document Disclosure Rules
    6. *§ 28.12 Document Disclosure Obligations of Exempt Organizations
    7. § 28.18 Tax-Exempt Organizations and Tax Shelters
    8. § 28.19 International Grantmaking Requirements
  32. Chapter Twenty-Nine: Tax-Exempt Organizations and Exempt Subsidiaries
    1. § 29.6 Revenue from Tax-Exempt Subsidiary
  33. Chapter Thirty: Tax-Exempt Organizations and For-Profit Subsidiaries
    1. § 30.2 Potential of Attribution to Parent
    2. § 30.7 Revenue from For-Profit Subsidiary
  34. Chapter Thirty-Two: Tax-Exempt Organizations: Other Operations and Restructuring
    1. § 32.7 Single-Member Limited Liability Companies
    2. § 32.10 Conversion from Nonexempt to Exempt Status
    3. *§ 32.11 Conversion from One Exempt Status to Another
  35. *Appendix A: Sources of Tax-Exempt Organizations Law
  36. Table of Tax-Exempt Organizations Law Tax Reform Proposals
  37. Cumulative Table of Cases
  38. Cumulative Table of IRS Revenue Rulings
  39. Cumulative Table of IRS Revenue Procedures
  40. Cumulative Table of IRS Private Determinations Cited in Text
    1. Private Letter Rulings, Technical Advice Memoranda, Exemption Denial and Revocation Letters, General Counsel Memoranda, and Chief Counsel Advice Memoranda
    2. Private Letter Rulings and Technical Advice Memoranda
    3. Exemption Denial and Revocation Letters
    4. General Counsel Memoranda
  41. Cumulative Table of IRS Private Letter Rulings, Technical Advice Memoranda, and Counsel Memoranda
  42. Cumulative Table of Cases Discussed in Bruce R. Hopkins' Nonprofit Counsel
  43. Cumulative Table of IRS Private Determinations Discussed in Bruce R. Hopkins' Nonprofit Counsel
  44. Index
  45. End User License Agreement