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9780471138686

The Law of Tax-Exempt Organizations

by
  • ISBN13:

    9780471138686

  • ISBN10:

    0471138681

  • Edition: 6th
  • Format: Hardcover
  • Copyright: 1996-04-01
  • Publisher: John Wiley & Sons Inc

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Summary

Provides guidance regarding federal laws on income tax exemption for all tax-exempt organizations ranging from charitable and social welfare groups to private and advocacy associations. Zeroes in on all special problems faced by nonprofits and offers specific help in maintaining tax-exempt status. Details the critical information needed to make decisions concerning everything from charter and organization to revenue-producing activities and reporting income. Includes more than 7000 footnote references to regulations, rulings, cases and tax literature; an extensive index; Revenue Code sections as well as a list of IRS district offices.

Table of Contents

Partial table of contents: INTRODUCTION TO THE LAW OF TAX-EXEMPT ORGANIZATIONS. Rationale for Tax-Exempt Organizations. Advantages and Disadvantages of Tax Exemption. CHARITABLE ORGANIZATIONS. Organizational and Operational Tests. Educational Organizations. Private Inurement. PRIVATE FOUNDATIONS. Types of Private Foundations. Excess Business Holdings. Tax on Investment Income. OTHER TAX-EXEMPT ORGANIZATIONS. Social Welfare Organizations. Social Clubs. Employee Benefits Funds. QUALIFICATION OF EXEMPT ORGANIZATIONS: SUBSTANCE AND PROCEDURE. Form of Organization and Governing Instruments. Exemption Recognition Process. Maintenance of Tax-Exempt Status. THE COMMERCIALITY DOCTRINE AND UNRELATED BUSINESS INCOME TAXATION. Unrelated Trade or Business Income. Exceptions to Unrelated Income Taxation. INTER-ORGANIZATIONAL STRUCTURES AND OPERATIONAL FORMS. Combinations of Tax-Exempt Organizations. Tax-Exempt Entity Leasing Rules. Appendices. Index.

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