Tax on Unrelated Business Income of Exempt Organizations
Author : United States. Internal Revenue Service
Publisher :
Page : 18 pages
File Size : 29,18 MB
Release : 1985
Category : Income tax
ISBN :
Author : United States. Internal Revenue Service
Publisher :
Page : 18 pages
File Size : 29,18 MB
Release : 1985
Category : Income tax
ISBN :
Author : Bruce R. Hopkins
Publisher : John Wiley & Sons
Page : 401 pages
File Size : 25,57 MB
Release : 2006-04-26
Category : Business & Economics
ISBN : 0471774626
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.
Author : James J. Fishman
Publisher : Foundation Press
Page : 749 pages
File Size : 35,50 MB
Release : 2010
Category : Law
ISBN : 9781599416670
This casebook has been adapted from the authors' pioneering and widely used casebook, Nonprofit Organizations: Cases and Materials. Topics include organizational and operational requirements for tax-exempt status for charitable and mutual benefit organizations, private foundations, the unrelated business income tax, and the charitable contributions deduction. An introductory chapter provides valuable perspective and a concise overview of the nontax considerations affecting choice of legal form for a nonprofit organization. The Third Edition incorporates all important legislative and administrative developments, including the Pension Protection Act of 2006 âeoereformsâe and proposed regulations on public charity support tests and supporting organizations. Offered as an alternative text for instructors seeking more intensive tax-focused coverage, this spin-off edition has been carefully customized for use in 2 or 3-unit J.D. and LL.M courses on taxation of the nonprofit sector. Each chapter contains a rich but manageable mix of materials, including well-edited cases, major rulings, policy excerpts, lively authors' notes and questions, skillfully designed problems that raise policy, technical and planning issues, and bibliographic references.
Author : Bruce R. Hopkins
Publisher : John Wiley & Sons
Page : 256 pages
File Size : 12,99 MB
Release : 2005-07-19
Category : Business & Economics
ISBN : 0471727148
The ins and outs of law in the nonprofit sector--made easy! Written by renowned author Bruce R. Hopkins, Nonprofit Law MadeEasy is a must-read guide for executives, board members, officers,accountants, fundraisers, and others who handle legal issues thataffect the way nonprofit organizations are formed andoperated. Nonprofit Law Made Easy presents in-depth discussions on such hottopics as acquiring and maintaining tax-exempt status, reportingrequirements, charitable giving, disclosure requirements, unrelatedbusiness activities, fundraising, corporate governance principles,and board member liability. It also includes crucial information onavoiding nonprofit law traps and navigating governance andliability issues. Packed with practical tips and hard-to-find, authoritative advice,Nonprofit Law Made Easy demystifies complex legal issues withplain-language explanations of laws and regulations for non-legalprofessionals.
Author : Bruce R. Hopkins
Publisher : John Wiley & Sons
Page : 493 pages
File Size : 42,86 MB
Release : 2012-09-11
Category : Business & Economics
ISBN : 1118417151
A comprehensive guide to understanding the theory and implications of constitutional law as it relates to tax-exempt organizations Although the U.S. Constitution does not make any reference to nonprofit organizations—not surprising, since the Constitution is not a framework for the structure of the entirety of U.S. society—the Supreme Court has effusively shaped nonprofit law. Now, leading nonprofit law expert Bruce R. Hopkins discusses how tax-exempt organizations, including educational, religious, and healthcare institutions, are directly affected by constitutional law decisions and other pronouncements from the U.S. Supreme Court. Written by one of the country's leading legal authorities on tax-exempt organizations Provides a comprehensive, authoritative examination of constitutional law principles and their implications for tax-exempt organizations Includes coverage of the Supreme Court's perspective on nonprofit organizations and tax exemption, applicability of the Establishment and Free Exercise Clauses to nonprofit religious organizations, the import of Free Speech principles in the charitable fundraising context, the constitutionality of the individual health insurance mandate, and more Other titles by Bruce R. Hopkins: The Law of Tax-Exempt Organizations, Tenth Edition, The Law of Fundraising, Fourth Edition, and The Tax Law of Charitable Giving, Fourth Edition Should religious organizations be exempt from taxation? Should religious groups get tax exemptions not available to other organizations? Are state charitable solicitation acts constitutional? Is the health insurance mandate constitutional? Is the Affordable Care Act subject to legal challenge at this time? How many ways has the Supreme Court shaped nonprofit law? Get answers to these questions and many more from Tax-Exempt Organizations and Constitutional Law.
Author : United States. Internal Revenue Service
Publisher :
Page : 8 pages
File Size : 41,27 MB
Release : 2001
Category : Electronic government information
ISBN :
Author : Scott A. Taylor
Publisher : West Academic Publishing
Page : 0 pages
File Size : 28,29 MB
Release : 2011
Category : Charitable uses, trusts, and foundations
ISBN : 9780314262349
Softbound - New, softbound print book.
Author : Robert N. Sughrue
Publisher : Praeger
Page : 236 pages
File Size : 15,64 MB
Release : 1991-04-19
Category : Business & Economics
ISBN :
Though frequently used interchangeably, the terms tax-exempt organization and nonprofit organization do not carry the same legal definition. Nonprofit enterprises are those that do not distribute earnings in the form of dividends or distributions, so while all tax-exempt organizations are nonprofit, not all nonprofit organizations are necessarily tax-exempt. This work provides a comprehensive look at the federal Internal Revenue code governing tax-exempt status, carefully detailing the criteria specified in the code and related Treasury Regulations. Also outlined are the presribed procedures for filing for tax-exempt status. Robert N. Sughrue and Michelle L. Kopnski present a thorough discussion of the various types of tax-exempt organizations and the characteristics unique to each. Sections 501(c), 521, 527, and 528 of the Internal Revenue Code are closely analyzed, and the organizational tests of 501(c)(3) institutions are provided. In addition, accounting systems for tax-exempt organizations, internal controls, and reporting requirements are also covered. Among the other topics addressed by Sughrue and Kopnski are unrelated business taxable income, private foundations, financial considerations in tax-exempt and other nonprofit organizations, and financial considerations and practical applications. Students and professionals in the fields of finance, investment, accounting, and law will find this work to be a useful reference tool, and academic, public, and law libraries will consider it a worthwhile addition to their collections.
Author : Gregory L. Colvin
Publisher : Study Center Press
Page : 108 pages
File Size : 34,50 MB
Release : 2005
Category : Charitable uses, trusts, and foundations
ISBN : 9781888956085
Considers earlier efforts to finance nonprofit organizations by means of "fiscal agency," the legal problems which ensued, and efforts to correct them through "fiscal sponsorship."
Author : Bruce R. Hopkins
Publisher :
Page : 964 pages
File Size : 49,18 MB
Release : 1998
Category : Business & Economics
ISBN :
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).