The Law of Tax-Exempt Organizations, 10th Edition

Preface.

About the Online Resources.

Book Citations.

PART ONE: INTRODUCTION TO THE LAW OF TAX-EXEMPT ORGANIZATIONS.

1 Definition of and Rationales for Tax-Exempt Organizations.

2 Overview of Nonprofit Sector and Tax-Exempt Organizations.

PART TWO: FUNDAMENTALS OF THE LAW OF TAX-EXEMPT ORGANIZATIONS.

3 Source, Advantages, and Disadvantages of Tax Exemption.

4 Organizational, Operational, and Related Tests and Doctrines.

5 Nonprofit Governance.

PART THREE: TAX-EXEMPT CHARITABLE ORGANIZATIONS.

6 Concept of Charitable.

7 Charitable Organizations.

8 Educational Organizations.

9 Scientific Organizations.

10 Religious Organizations.

11 Other Charitable Organizations.

12 Public Charities and Private Foundations.

PART FOUR: OTHER TAX-EXEMPT ORGANIZATIONS.

13 Social Welfare Organizations.

14 Business Leagues and Like Organizations.

15 Social Clubs.

16 Labor, Agricultural, and Horticultural Organizations.

17 Political Organizations.

18 Employee Benefit Funds.

19 Other Tax-Exempt Organizations.

PART FIVE: PRINCIPAL EXEMPT ORGANIZATION LAWS.

20 Private Inurement and Private Benefit.

21 Intermediate Sanctions.

22 Legislative Activities by Tax-Exempt Organizations.

23 Political Campaign Activities by Tax-Exempt Organizations.

24 Unrelated Business Activities.

PART SIX: ACQUISITION AND MAINTENANCE OF TAX EXEMPTION.

25 Exemption Recognition and Notice Processes.

26 Administrative and Litigation Procedures.

27 Operational Requirements.

PART SEVEN: INTERORGANIZATIONAL STRUCTURES AND OPERATIONAL FORMS.

28 Tax-Exempt Organizations and Exempt Subsidiaries.

29 Tax-Exempt Organizations and For-Profit Subsidiaries.

30 Tax-Exempt Organizations and Joint Ventures.

31 Tax-Exempt Organizations: Other Operations and Restructuring.

PART EIGHT: APPENDIXES.

A. Sources of Tax-Exempt Organization Law.

B. Internal Revenue Code Sections.

C. 74 Categories of Tax-Exempt Organizations.

Index.