The law of tax-exempt organizations

In: Wiley nonprofit authority

Abstract

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