免税団体法（第１０版） The Law of Tax-Exempt Organizations (Law of Tax Exempt Organizations) （10 HAR/PSC）

Hopkins, Bruce R.

John Wiley & Sons Inc（2011/05発売）

• 製本 Hardcover:ハードカバー版／ページ数 1014 p.
• 言語 ENG
• 商品コード 9780470602171
• DDC分類 361

Full Description

Written in plain English and supplemented annually, The Law of Tax-Exempt Organizations, Tenth Edition can help the lawyers and managers of tax-exempt organizations make sure that they are up-to-date on all current regulations pertaining to tax-exempt organizations, and well-prepared to make decisions about their organization s actions and future. It provides detailed documentation and citations, including references to regulations, rulings, cases, and tax literature; an exhaustive index, Internal Revenue Code citations, tables of cases, and IRS rulings.

Contents

About the Author.

Preface.

About the Online Resources.

Book

1 Definition of and Rationales for Tax-Exempt Organizations.

2 Overview of Nonprofit Sector and Tax-Exempt Organizations.

PART TWO: Advantages, and Disadvantages of Tax Exemption.

4 Organizational, Operational, and Related Tests and Doctrines.

5 Nonprofit Governance.

PART THREE: TAX-EXEMPT CHARITABLE ORGANIZATIONS.

6 Concept of Charitable.

7 Charitable Organizations.

8 Educational Organizations.

9 Scientific Organizations.

10 Religious Organizations.

11 Other Charitable Organizations.

12 Public Charities and Private Foundations.

PART FOUR: OTHER TAX-EXEMPT ORGANIZATIONS.

13 Social Welfare Organizations.

14 Business Leagues and Like Organizations.

15 Social Clubs.

16 Labor, Agricultural, and Horticultural Organizations.

17 Political Organizations.

18 Employee Benefit Funds.

19 Other Tax-Exempt Organizations.

PART FIVE: PRINCIPAL EXEMPT ORGANIZATION LAWS.

20 Private Inurement and Private Benefit.

21 Intermediate Sanctions.

22 Legislative Activities by Tax-Exempt Organizations.

23 Political Campaign Activities by Tax-Exempt Organizations.

24 Unrelated Business

25 Exemption Recognition and Notice Processes.

26 Administrative and Litigation Procedures.

27 Operational Requirements.

PART SEVEN: INTERORGANIZATIONAL STRUCTURES AND OPERATIONAL FORMS.

28 Tax-Exempt Organizations and Exempt Subsidiaries.

29 Tax-Exempt Organizations and For-Profit Subsidiaries.

30 Tax-Exempt Organizations and Joint Ventures.

31 Tax-Exempt Organizations: Other Operations and Restructuring.

PART EIGHT: APPENDIXES.

A. Sources of Tax-Exempt Organization Law.

B. Internal Revenue Code Sections.

C. 74 Categories of Tax-Exempt Organizations.

Index.