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Definition of and rationales for tax-exempt organizations -- Overview of nonprofit sector and tax-exempt organizations -- Tax exemption: source and recognition -- Organizational, operational, and related tests and doctrines -- Nonprofit governance -- Concept of charitable -- Charitable organizations -- Educational organizations -- Scientific organizations -- Religious organizations -- Other types of charitable organizations -- Public charities and private foundations -- Social welfare organizations -- Business leagues and similar organizations -- Social clubs -- Labor, agricultural, and horticultural organizations -- Political organizations -- Employee benefit funds -- Other categories of tax-exempt organizations -- Private inurement and private benefit doctrines -- Intermediate sanctions -- Legislative activities by tax-exempt organizations -- Political campaign activities by tax-exempt organizations -- Unrelated business: basic rules -- Unrelated business: modifications, exceptions, special rules, and taxation -- Exemption recognition and notice processes -- Administrative and litigation procedures -- Operational requirements -- Tax-exempt organizations and exempt subsidiaries -- Tax-exempt organizations and for-profit subsidiaries -- Tax-exempt organizations and joint ventures -- Tax-exempt organizations: other operations and restructuring

A completely updated guide to the laws and regulations governing charitable giving This fully updated Fifth Edition of The Tax Law of Charitable Giving is the definitive resource for nonprofit lawyers, accountants, and fundraising professionals charged with navigating the increasingly complex maze of charitable giving regulations. This new edition includes: Detailed documentation and citations, including references to regulations, rulings, cases, and tax literatureAn exhaustive index allowing for quick and easy referenceAnnual supplements to keep readers apprised of the latest developments a.

What is a nonprofit organization -- Starting a nonprofit organization -- Debunking some myths and misperceptions -- Nonprofit organizations : much more than charity -- Nonprofits and private benefit -- From nonprofit to tax-exempt -- Charities : public or private? -- Governance : board duties and liabilities -- Braving annual reporting -- Tax exemption : not a paperwork exemption -- Charitable giving rules -- Government regulation of fundraising -- Related or unrelated? -- Lobbying constraints - and taxes -- Political campaign activities - and more taxes -- Donor-advised funds, tax-shelters, insurance schemes - and still more taxes -- Subsidiaries : for-profit and nonprofit -- Joint venturing and other partnering -- Wonderful world of planned giving -- Putting ideas into action -- Watchdogs on the prowl -- Potpourri of policies and procedures -- Commerciality, competition, commensurateness -- IRS audits of nonprofit organizations -- Avoiding personal liability