The Tax Law of Unrelated Business for Nonprofit Organizations

The Tax Law of Unrelated Business for Nonprofit Organizations
Author: Bruce R. Hopkins
Publisher: John Wiley & Sons
Total Pages: 401
Release: 2006-04-26
Genre: Business & Economics
ISBN: 0471774626

Download The Tax Law of Unrelated Business for Nonprofit Organizations Book in PDF, Epub and Kindle

The Tax Law of Unrelated Business for Nonprofit Organizations is a comprehensive guide to the tax law of unrelated businesses for tax-exempt organizations, written by the leading expert in the field.

The Law of Tax-Exempt Organizations

The Law of Tax-Exempt Organizations
Author: Bruce R. Hopkins
Publisher:
Total Pages: 964
Release: 1998
Genre: Business & Economics
ISBN:

Download The Law of Tax-Exempt Organizations Book in PDF, Epub and Kindle

Nonprofit organizations face a special set of rules governing everything from how they charter their organization, to their methods of measuring unrelated business income, and how they lobby (and if, in fact, they should continue to be allowed to lobby). Nonprofit lawyers, accountants, and directors need an easy-to-use reference work in understandable language to help them comprehend the issues and make informed decisions. This core volume (ISBN 0471-196290) is supplemented annually. The 2002 Cumulative Supplement (ISBN 0471-443425)includes: New information on: relief of the poor, constitutional law framework, business leagues, public use of facilities, taxation of social clubs, and the sale of club assets. New and revised sections on Internet activities, ancillary joint ventures, and state action doctrine. This supplement updates the core volume, Hopkins/The Law of Tax-Exempt Organizations, 7th Edition (ISBN 0471-196290).

The Law of Tax-Exempt Organizations, 2008 Supplement

The Law of Tax-Exempt Organizations, 2008 Supplement
Author: Bruce R. Hopkins
Publisher: John Wiley & Sons
Total Pages: 194
Release: 2008-04-18
Genre: Business & Economics
ISBN: 0470135808

Download The Law of Tax-Exempt Organizations, 2008 Supplement Book in PDF, Epub and Kindle

The 2008 Supplement generally covers developments since the book was published, which basically means developments during 2007 such as: The new Form 990. Despite its size, complexity, and overreaching, this thing is a work of art. For large organizations, proper preparation of this return is going to be a mighty feat. Much new "law" is embedded in this form. In the context of nonprofit law, there has never been anything like this new Form 990.Other sets of rules are flowing, such as those pertaining to tax-exempt organizations and prohibited tax shelter transactions. (The biggest misstep by the agency in 2007 emerged, nonetheless, in the form of the draft of the IRS' good governance principles an unhelpful, poorly written, sometimes wacky document that should never have been issued, if only because the Division has more important things to do, and perhaps may be allowed a quiet demise.)Private letter rulings, some of them quite interesting, continue to tumble out of the agency. The IRS has made great progress in reducing its inventory of pending applications for recognition of exemption. IRS audits of exempt organizations, along with a host of compliance check projects, are on the rise.Back to the IRS, there are two momentous developments in the making. One is the forthcoming research and compliance initiative involving tax-exempt colleges and universities, with emphasis on these institutions' adherence to the unrelated business rules and operation of endowment funds. The other is the IRS' growing reliance on technology in the exempt organizations area, such as development of an electronic determinations case processing and tracking system (the TE/GE Determination System (TEDS)), the emerging Cyber Assistant to guide preparers of applications for recognition of exemption, and Internet-based workshops and educational material.

The Law of Tax-Exempt Organizations, 2016 Supplement

The Law of Tax-Exempt Organizations, 2016 Supplement
Author: Bruce R. Hopkins
Publisher: John Wiley & Sons
Total Pages: 439
Release: 2016-03-30
Genre: Business & Economics
ISBN: 1119259118

Download The Law of Tax-Exempt Organizations, 2016 Supplement Book in PDF, Epub and Kindle

The updated definitive reference for nonprofit tax law The Law of Tax-Exempt Organizations is the classic reference for non-profit tax law, written by the most respected name in the field. Author Bruce R. Hopkins provides comprehensive and authoritative coverage of the taxation of exempt organizations to help both lawyers and managers make better-informed decisions regarding the actions and future of their organizations. This supplement includes the latest rulings, regulations, court opinions, and much more, including expanded discussion of the private benefit doctrine, integration of Treasury Department regulations, new rules for supporting organizations and donor-advised funds, and detailed guidance on nonprofit governance and nonprofit regional healthcare cooperatives. Written in plain English to facilitate quick and easy reference, this book is a vital part of any nonprofit's reference library. The laws pertaining to nonprofit organizations are constantly evolving, and keeping up to date with the changes may mean the difference between meeting organizational objectives or incurring costly penalties. Supplemented annually to provide a one-stop collection of pertinent updates, this book is an invaluable reference for all aspects of nonprofit law. Get up to date on the latest IRS rulings, regulatory changes, and court opinions Understand the legal guidelines relevant to your organization Become better-equipped to make short- and long-term strategy decisions Stay current on laws pertaining to governance, fund raising, business activities, and more This Eleventh Edition is an important revision and expansion to the definitive one-volume reference, and this supplement extends the utility by providing comprehensive coverage of changes and new developments. As both laws and organizations evolve, The Law of Tax-Exempt Organizations is the definitive guide to nonprofit taxation and regulation.

The Tax Law of Associations

The Tax Law of Associations
Author: Bruce R. Hopkins
Publisher: John Wiley & Sons
Total Pages: 524
Release: 2006-10-20
Genre: Business & Economics
ISBN: 0470050039

Download The Tax Law of Associations Book in PDF, Epub and Kindle

The Tax Law of Associations summarizes the law concerning acquisition and maintenance of associations' tax exemption. It explores various other bodies of tax law applicable to exempt associations, including the private inurement doctrine, the intermediate sanctions rules, the lobbying rules, and the unrelated business restrictions. Coverage also includes: the political activities rules, including the use of political action committees by associations; associations' use of for-profit subsidiaries; supporting organizations; involvement in partnerships and other joint ventures; as well as charitable giving and fundraising rules.

The Law of Tax-Exempt Organizations

The Law of Tax-Exempt Organizations
Author: Bruce R. Hopkins
Publisher: John Wiley & Sons
Total Pages: 429
Release: 2020-03-30
Genre: Business & Economics
ISBN: 1119639247

Download The Law of Tax-Exempt Organizations Book in PDF, Epub and Kindle

Tax-exempt law explained, for lawyers and nonlawyers alike The Law of Tax-Exempt Organizations has, for decades, been the definitive single-volume source of legal information for nonprofit lawyers and managers alike. This thoroughly revised Twelfth Edition provides all the updates you need to stay current on the latest changes to tax code, regulatory, and case law developments. The 2020 Cumulative Supplement is included to ensure that you don't miss any important updates. This product also includes access to the companion website, full of additional digital resources.

The Law of Tax-Exempt Organizations

The Law of Tax-Exempt Organizations
Author: Bruce R. Hopkins
Publisher: John Wiley & Sons
Total Pages: 258
Release: 2022-03-22
Genre: Business & Economics
ISBN: 1119873398

Download The Law of Tax-Exempt Organizations Book in PDF, Epub and Kindle

Stay informed of every major development in the law of tax-exempt organizations from 2021 and 2022 In the 2022 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, that will affect the administration and operation of tax-exempt organizations in the United States. Renowned author Bruce R. Hopkins offers 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.

Private Foundations

Private Foundations
Author: Bruce R. Hopkins
Publisher: John Wiley & Sons
Total Pages: 896
Release: 2014-05-27
Genre: Business & Economics
ISBN: 1118532473

Download Private Foundations Book in PDF, Epub and Kindle

"Private foundations, although constituting a relatively small portion of the charitable community, are burdened with extensive federal tax law requirements that belie their numbers, and substantially regulate and circumscribe their operations. This body of law has steadily grown since its inception as a considerable portion of the Tax Reform Act of 1969. This book came about in reflection of this expanding and expansive aspect of the law pertaining to these unique forms of tax-exempt organizations. We have attempted to both capture and summarize this law, and to provide guidance as to compliance with it"--