Cover image for The Law of Tax-Exempt Organizations, 12th Edition

The Law of Tax-Exempt Organizations, 12th Edition

Author Bruce R. Hopkins
Release Date: 2019/03/01
ISBN: 9781119538042
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Book Description

Tax-exempt law explained, for lawyers and nonlawyers alike

The Law of Tax-Exempt Organizations has, for decades, been the definitive single-volume source of legal information for nonprofit lawyers and managers alike. Author Bruce R. Hopkins is widely recognized as the leading authority on the subject; in this thoroughly revised Twelfth Edition, he provides all the updates you need to stay current on the latest changes to tax code, regulatory, and case law developments. Annual supplements available with the book will ensure that you don’t miss any important updates.

Making solid decisions about the future of any tax-exempt organization requires a firm and up-to-date understanding of the relevant tax and other law. This reference provides guidance on the latest developments in eligibility for tax exemption, the private inurement and private benefit doctrines, nonprofit governance, lobbying, political campaign activity, public charities, private foundations, donor-advised funds, unrelated business activities, reporting, disclosure requirements, and more.

  • Understand the tax code, regulations, and case law pertaining to all categories of tax-exempt organizations
  • Access the nonprofit law standard reference guide, written by the leading legal expert on tax-exempt organizations
  • Prepare yourself to make well-founded strategic decisions about the current and future actions of your organization
  • Review annual supplements that provide plain-English information on changes for each tax year

Written in a practical format that’s accessible to lawyers and non-lawyers alike, The Law of Tax-Exempt Organizations, Twelfth Edition, is a trustworthy resource for anyone involved in advising or managing charitable organizations, social welfare entities, associations, clubs, or any other type of tax-exempt entity.

Table of Contents

  1. Cover
  2. About the Author
  3. Preface
    1. NOTE
  4. About the Online Resources
  5. Book Citations
  6. PART ONE: Introduction to the Law of Tax-Exempt Organizations
    1. CHAPTER ONE: Definition of and Rationales for Tax-Exempt Organizations
      1. § 1.1 DEFINITION OF NONPROFIT ORGANIZATION
      2. § 1.2 DEFINITION OF TAX-EXEMPT ORGANIZATION
      3. § 1.3 TAX-EXEMPT ORGANIZATIONS LAW PHILOSOPHY
      4. § 1.4 POLITICAL PHILOSOPHY RATIONALE
      5. § 1.5 INHERENT TAX RATIONALE
      6. § 1.6 OTHER RATIONALES AND REASONS FOR EXEMPT ORGANIZATIONS
      7. § 1.7 FREEDOM OF ASSOCIATION DOCTRINE
      8. NOTES
    2. CHAPTER TWO: Overview of Nonprofit Sector and Tax-Exempt Organizations
      1. § 2.1 PROFILE OF NONPROFIT SECTOR
      2. § 2.2 ORGANIZATION OF IRS
      3. § 2.3 EO DIVISION'S REPORTS AND WORK PLANS
      4. NOTES
  7. PART TWO: Fundamentals of the Law of Tax-Exempt Organizations
    1. CHAPTER THREE: Tax Exemption: Source and Recognition
      1. § 3.1 SOURCE OF TAX EXEMPTION
      2. § 3.2 RECOGNITION OF TAX EXEMPTION
      3. § 3.3 RECOGNITION OF PUBLIC CHARITY, PRIVATE FOUNDATION STATUS
      4. NOTES
    2. CHAPTER FOUR: Organizational, Operational, and Related Tests and Doctrines
      1. § 4.1 FORMS OF TAX-EXEMPT ORGANIZATIONS
      2. § 4.2 GOVERNING INSTRUMENTS
      3. § 4.3 ORGANIZATIONAL TEST
      4. § 4.4 PRIMARY PURPOSE TEST
      5. § 4.5 OPERATIONAL TEST
      6. § 4.6 EXCLUSIVELY STANDARD
      7. § 4.7 COMMENSURATE TEST
      8. § 4.8 STATE ACTION DOCTRINE
      9. § 4.9 COMMERCIALITY DOCTRINE
      10. § 4.10 SOCIAL ENTERPRISE DEVELOPMENTS
      11. NOTES
    3. CHAPTER FIVE: Nonprofit Governance
      1. § 5.1 BOARDS OF DIRECTORS BASICS
      2. § 5.2 BOARD COMPOSITION AND TAX LAW
      3. § 5.3 BOARD DUTIES AND RESPONSIBILITIES
      4. § 5.4 BOARD MEMBER LIABILITY
      5. § 5.5 SARBANES-OXLEY ACT
      6. § 5.6 NONPROFIT GOVERNANCE PRINCIPLES
      7. § 5.7 IRS AND GOVERNANCE
      8. NOTES
  8. PART THREE: Tax-Exempt Charitable Organizations
    1. CHAPTER SIX: Concept of Charitable
      1. § 6.1 FEDERAL TAX LAW DEFINITION OF CHARITABLE
      2. § 6.2 PUBLIC POLICY DOCTRINE
      3. § 6.3 COLLATERAL CONCEPTS
      4. § 6.4 WHAT TAX EXEMPTION DOES NOT CREATE
      5. NOTES
    2. CHAPTER SEVEN: Charitable Organizations
      1. § 7.1 RELIEF OF POOR
      2. § 7.2 RELIEF OF DISTRESSED
      3. § 7.3 CREDIT COUNSELING
      4. § 7.4 PROVISION OF HOUSING
      5. § 7.5 DOWN PAYMENT ASSISTANCE
      6. § 7.6 PROMOTION OF HEALTH
      7. § 7.7 LESSENING BURDENS OF GOVERNMENT
      8. § 7.8 ADVANCEMENT OF EDUCATION
      9. § 7.9 ADVANCEMENT OF SCIENCE
      10. § 7.10 ADVANCEMENT OF RELIGION
      11. § 7.11 PROMOTION OF SOCIAL WELFARE
      12. § 7.12 PROMOTION OF ARTS
      13. § 7.13 CONSORTIA
      14. § 7.14 FUNDRAISING ORGANIZATIONS
      15. § 7.15 INSTRUMENTALITIES OF GOVERNMENT
      16. § 7.16 OTHER CATEGORIES OF CHARITY
      17. NOTES
    3. CHAPTER EIGHT: Educational Organizations
      1. § 8.1 FEDERAL TAX LAW DEFINITION OF EDUCATIONAL
      2. § 8.2 EDUCATION CONTRASTED WITH PROPAGANDA
      3. § 8.3 EDUCATIONAL INSTITUTIONS
      4. § 8.4 INSTRUCTION OF INDIVIDUALS
      5. § 8.5 INSTRUCTION OF PUBLIC
      6. § 8.6 EDUCATIONAL ACTIVITY AS COMMERCIAL BUSINESS
      7. § 8.7 EDUCATIONAL ACTIVITY AS PRIVATE BENEFIT FUNCTION
      8. § 8.8 CHILD CARE ORGANIZATIONS
      9. NOTES
    4. CHAPTER NINE: Scientific Organizations
      1. § 9.1 FEDERAL TAX LAW DEFINITION OF SCIENCE
      2. § 9.2 CONCEPT OF RESEARCH
      3. § 9.3 REQUIREMENT OF PUBLIC INTEREST
      4. § 9.4 SCIENTIFIC AS CHARITABLE OR EDUCATIONAL
      5. § 9.5 TECHNOLOGY TRANSFER
      6. NOTES
    5. CHAPTER TEN: Religious Organizations
      1. § 10.1 CONSTITUTIONAL LAW FRAMEWORK
      2. § 10.2 FEDERAL TAX LAW DEFINITION OF RELIGION
      3. § 10.3 CHURCHES AND SIMILAR INSTITUTIONS
      4. § 10.4 CONVENTIONS OR ASSOCIATIONS OF CHURCHES
      5. § 10.5 INTEGRATED AUXILIARIES OF CHURCHES
      6. § 10.6 MISSION SOCIETIES
      7. § 10.7 RELIGIOUS ORDERS
      8. § 10.8 APOSTOLIC ORGANIZATIONS
      9. § 10.9 COMMUNAL GROUPS
      10. § 10.10 RETREAT FACILITIES
      11. NOTES
    6. CHAPTER ELEVEN: Other Types of Charitable Organizations
      1. § 11.1 CRUELTY PREVENTION ORGANIZATIONS
      2. § 11.2 AMATEUR SPORTS ORGANIZATIONS
      3. § 11.3 PUBLIC SAFETY TESTING ORGANIZATIONS
      4. § 11.4 COOPERATIVE HOSPITAL SERVICE ORGANIZATIONS
      5. § 11.5 COOPERATIVE EDUCATIONAL SERVICE ORGANIZATIONS
      6. § 11.6 CHARITABLE RISK POOLS
      7. § 11.7 LITERARY ORGANIZATIONS
      8. § 11.8 DONOR-ADVISED FUNDS
      9. § 11.9 ENDOWMENT FUNDS
      10. NOTES
    7. CHAPTER TWELVE: Public Charities and Private Foundations
      1. § 12.1 FEDERAL TAX LAW DEFINITION OF PRIVATE FOUNDATION
      2. § 12.2 DISQUALIFIED PERSONS
      3. § 12.3 CATEGORIES OF PUBLIC CHARITIES
      4. § 12.4 PRIVATE FOUNDATION RULES
      5. NOTES
  9. PART FOUR: Other Tax-Exempt Organizations
    1. CHAPTER THIRTEEN: Social Welfare Organizations
      1. § 13.1 CONCEPT OF SOCIAL WELFARE
      2. § 13.2 REQUIREMENT OF COMMUNITY
      3. § 13.3 CONDUCT OF BUSINESS
      4. § 13.4 ADVOCACY ORGANIZATIONS
      5. NOTES
    2. CHAPTER FOURTEEN: Business Leagues and Similar Organizations
      1. § 14.1 CONCEPT OF BUSINESS LEAGUE
      2. § 14.2 DISQUALIFYING ACTIVITIES
      3. § 14.3 CHAMBERS OF COMMERCE
      4. § 14.4 BOARDS OF TRADE
      5. § 14.5 REAL ESTATE BOARDS
      6. NOTES
    3. CHAPTER FIFTEEN: Social Clubs
      1. § 15.1 SOCIAL CLUBS IN GENERAL
      2. § 15.2 PUBLIC USE LIMITATION
      3. § 15.3 INVESTMENT INCOME LIMITATION
      4. § 15.4 EXCEPTIONS TO LIMITATIONS
      5. § 15.5 TAXATION OF SOCIAL CLUBS
      6. § 15.6 SALE OF CLUB ASSETS
      7. NOTES
    4. CHAPTER SIXTEEN: Labor, Agricultural, and Horticultural Organizations
      1. § 16.1 LABOR ORGANIZATIONS
      2. § 16.2 AGRICULTURAL ORGANIZATIONS
      3. § 16.3 HORTICULTURAL ORGANIZATIONS
      4. NOTES
    5. CHAPTER SEVENTEEN: Political Organizations
      1. § 17.1 POLITICAL ORGANIZATIONS IN GENERAL
      2. § 17.2 ORGANIZATIONAL TEST
      3. § 17.3 OPERATIONAL TEST
      4. § 17.4 PUBLIC POLICY ADVOCACY ACTIVITIES
      5. § 17.5 TAXATION OF POLITICAL ORGANIZATIONS
      6. § 17.6 TAXATION OF OTHER EXEMPT ORGANIZATIONS
      7. § 17.7 AVOIDING POLITICAL ORGANIZATIONS TAX
      8. § 17.8 INDEPENDENT POLITICAL ACTION COMMITTEES
      9. NOTES
    6. CHAPTER EIGHTEEN: Employee Benefit Funds
      1. § 18.1 OVERVIEW
      2. § 18.2 SPECIAL RULES FOR WELFARE BENEFIT FUNDS
      3. § 18.3 VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATIONS
      4. § 18.4 SUPPLEMENTAL UNEMPLOYMENT BENEFIT TRUSTS
      5. § 18.5 BLACK LUNG BENEFITS TRUSTS
      6. § 18.6 RETIREMENT PLAN TRUST FUNDS
      7. § 18.7 OTHER BENEFIT FUNDS
      8. NOTES
    7. CHAPTER NINETEEN: Other Categories of Tax-Exempt Organizations
      1. § 19.1 INSTRUMENTALITIES OF THE UNITED STATES
      2. § 19.2 TITLE-HOLDING CORPORATIONS
      3. § 19.3 LOCAL ASSOCIATIONS OF EMPLOYEES
      4. § 19.4 FRATERNAL ORGANIZATIONS
      5. § 19.5 BENEVOLENT OR MUTUAL ORGANIZATIONS
      6. § 19.6 CEMETERY COMPANIES
      7. § 19.7 CREDIT UNIONS
      8. § 19.8 MUTUAL RESERVE FUNDS
      9. § 19.9 INSURANCE COMPANIES AND ASSOCIATIONS
      10. § 19.10 CROP OPERATIONS FINANCE CORPORATIONS
      11. § 19.11 VETERANS' ORGANIZATIONS
      12. § 19.12 FARMERS' COOPERATIVES
      13. § 19.13 SHIPOWNERS' PROTECTION AND INDEMNITY ASSOCIATIONS
      14. § 19.14 HOMEOWNERS' ASSOCIATIONS
      15. § 19.15 HIGH-RISK INDIVIDUALS' HEALTH CARE COVERAGE ORGANIZATIONS
      16. § 19.16 WORKERS' COMPENSATION REINSURANCE ORGANIZATIONS
      17. § 19.17 NATIONAL RAILROAD RETIREMENT INVESTMENT TRUST
      18. § 19.18 QUALIFIED HEALTH INSURANCE ISSUERS
      19. § 19.19 QUALIFIED TUITION PROGRAMS
      20. § 19.20 ABLE PROGRAMS
      21. § 19.21 PROFESSIONAL SPORTS LEAGUES
      22. § 19.22 GOVERNMENTAL AND QUASI-GOVERNMENTAL ENTITIES
      23. § 19.23 NATIVE AMERICAN TRIBES
      24. § 19.24 OTHER CATEGORIES OF TAX-EXEMPT ORGANIZATIONS
      25. § 19.25 NONEXEMPT MEMBERSHIP ORGANIZATIONS
      26. NOTES
  10. PART FIVE: Principal Exempt Organization Laws
    1. CHAPTER TWENTY: Private Inurement and Private Benefit Doctrines
      1. § 20.1 CONCEPT OF PRIVATE INUREMENT
      2. § 20.2 DEFINITION OF NET EARNINGS
      3. § 20.3 DEFINITION OF INSIDER
      4. § 20.4 COMPENSATION ISSUES
      5. § 20.5 EXECUTIVE COMPENSATION TAX
      6. § 20.6 OTHER FORMS OF PRIVATE INUREMENT
      7. § 20.7 PER SE PRIVATE INUREMENT
      8. § 20.8 INCIDENTAL PRIVATE INUREMENT
      9. § 20.9 PRIVATE INUREMENT AND SOCIAL WELFARE ORGANIZATIONS
      10. § 20.10 PRIVATE INUREMENT AND BUSINESS LEAGUES
      11. § 20.11 PRIVATE INUREMENT AND SOCIAL CLUBS
      12. § 20.12 PRIVATE INUREMENT AND OTHER CATEGORIES OF EXEMPT ORGANIZATIONS
      13. § 20.13 PRIVATE BENEFIT DOCTRINE
      14. NOTES
    2. CHAPTER TWENTY-ONE: Intermediate Sanctions
      1. § 21.1 CONCEPT OF INTERMEDIATE SANCTIONS
      2. § 21.2 TAX-EXEMPT ORGANIZATIONS INVOLVED
      3. § 21.3 DISQUALIFIED PERSONS
      4. § 21.4 TRANSACTIONS INVOLVED
      5. § 21.5 CONTROLLED ENTITIES
      6. § 21.6 INTERMEDIARIES
      7. § 21.7 FOR THE USE OF TRANSACTIONS
      8. § 21.8 INITIAL CONTRACT EXCEPTION
      9. § 21.9 REBUTTABLE PRESUMPTION OF REASONABLENESS
      10. § 21.10 EXCISE TAX REGIME
      11. § 21.11 CORRECTION REQUIREMENT
      12. § 21.12 DEFINITIONS
      13. § 21.13 INDEMNIFICATION AND INSURANCE
      14. § 21.14 RETURN FOR PAYMENT OF EXCISE TAXES
      15. § 21.15 STATUTE OF LIMITATIONS
      16. § 21.16 INTERRELATIONSHIP WITH PRIVATE INUREMENT DOCTRINE
      17. NOTES
    3. CHAPTER TWENTY-TWO: Legislative Activities by Tax-Exempt Organizations
      1. § 22.1 LEGISLATIVE ACTIVITIES LAW FOR EXEMPT ORGANIZATIONS—INTRODUCTION
      2. § 22.2 MEANING OF LEGISLATION
      3. § 22.3 LOBBYING BY CHARITABLE ORGANIZATIONS
      4. § 22.4 LOBBYING EXPENDITURES AND TAX SANCTIONS
      5. § 22.5 LEGISLATIVE ACTIVITIES OF SOCIAL WELFARE ORGANIZATIONS
      6. § 22.6 LEGISLATIVE ACTIVITIES OF BUSINESS LEAGUES
      7. § 22.7 LEGISLATIVE ACTIVITIES OF OTHER TAX-EXEMPT ORGANIZATIONS
      8. § 22.8 INTERNET COMMUNICATIONS
      9. § 22.9 CONSTITUTIONAL LAW FRAMEWORK
      10. NOTES
    4. CHAPTER TWENTY-THREE: Political Campaign Activities by Tax-Exempt Organizations
      1. § 23.1 POLITICAL CAMPAIGN ACTIVITIES BY CHARITABLE ORGANIZATIONS—INTRODUCTION
      2. § 23.2 PROHIBITION ON CHARITABLE ORGANIZATIONS
      3. § 23.3 POLITICAL CAMPAIGN EXPENDITURES AND TAX SANCTIONS
      4. § 23.4 TAXATION OF POLITICAL EXPENDITURES
      5. § 23.5 “RELIGIOUS LIBERTY” EXECUTIVE ORDER
      6. § 23.6 POLITICAL ACTIVITIES OF SOCIAL WELFARE ORGANIZATIONS
      7. § 23.7 POLITICAL ACTIVITIES BY LABOR ORGANIZATIONS
      8. § 23.8 POLITICAL ACTIVITIES BY BUSINESS LEAGUES
      9. § 23.9 POLITICAL ACTIVITIES BY OTHER CATEGORIES OF EXEMPT ORGANIZATIONS
      10. § 23.10 ADVOCACY COMMUNICATIONS
      11. § 23.11 INTERNET COMMUNICATIONS
      12. NOTES
    5. CHAPTER TWENTY-FOUR: Unrelated Business: Basic Rules
      1. § 24.1 INTRODUCTION TO UNRELATED BUSINESS RULES
      2. § 24.2 DEFINITION OF TRADE OR BUSINESS
      3. § 24.3 DEFINITION OF REGULARLY CARRIED ON
      4. § 24.4 DEFINITION OF SUBSTANTIALLY RELATED
      5. § 24.5 CONTEMPORARY APPLICATIONS OF UNRELATED BUSINESS RULES
      6. § 24.6 CORPORATE SPONSORSHIPS
      7. § 24.7 PARTNERSHIP RULES
      8. § 24.8 COMMERCIAL-TYPE INSURANCE
      9. § 24.9 UNRELATED DEBT-FINANCED INCOME
      10. NOTES
    6. CHAPTER TWENTY-FIVE: Unrelated Business: Modifications, Exceptions, Special Rules, and Taxation
      1. § 25.1 MODIFICATIONS
      2. § 25.2 EXCEPTIONS
      3. § 25.3 SPECIAL RULES
      4. § 25.4 FRINGE BENEFIT RULES
      5. § 25.5 “BUCKETING” RULE
      6. § 25.6 TAX STRUCTURE
      7. § 25.7 DEDUCTION RULES
      8. NOTES
  11. PART SIX: Acquisition and Maintenance of Tax Exemption
    1. CHAPTER TWENTY-SIX: Exemption Recognition and Notice Processes
      1. § 26.1 RECOGNITION APPLICATION PROCEDURE
      2. § 26.2 REQUIREMENTS FOR CHARITABLE ORGANIZATIONS
      3. § 26.3 NONPRIVATE FOUNDATION STATUS
      4. § 26.4 REQUIREMENTS FOR SOCIAL WELFARE ORGANIZATIONS
      5. § 26.5 REQUIREMENTS FOR CERTAIN CREDIT COUNSELING ORGANIZATIONS
      6. § 26.6 REQUIREMENTS FOR CERTAIN EMPLOYEE BENEFIT ORGANIZATIONS
      7. § 26.7 REQUIREMENTS FOR CERTAIN PREPAID TUITION PLANS
      8. § 26.8 REQUIREMENTS FOR CERTAIN HEALTH INSURANCE ISSUERS
      9. § 26.9 REQUIREMENT FOR ABLE PROGRAMS
      10. § 26.10 RULES FOR OTHER CATEGORIES OF ORGANIZATIONS
      11. § 26.11 GROUP EXEMPTION RULES
      12. § 26.12 SUSPENSION OF TAX EXEMPTION
      13. § 26.13 NOTICE REQUIREMENTS FOR SOCIAL WELFARE ORGANIZATIONS
      14. § 26.14 NOTICE REQUIREMENTS FOR POLITICAL ORGANIZATIONS
      15. § 26.15 INTEGRAL PART DOCTRINE
      16. § 26.16 FORFEITURE OF TAX EXEMPTION
      17. § 26.17 CONSTITUTIONAL LAW ASPECTS OF PROCESS
      18. NOTES
    2. CHAPTER TWENTY-SEVEN: Administrative and Litigation Procedures
      1. § 27.1 ADMINISTRATIVE PROCEDURES WHERE RECOGNITION DENIED
      2. § 27.2 REVOCATION OR MODIFICATION OF TAX-EXEMPT STATUS: ADMINISTRATIVE PROCEDURES
      3. § 27.3 RETROACTIVE REVOCATION OF TAX-EXEMPT STATUS
      4. § 27.4 STATUTE OF LIMITATIONS MATTERS
      5. § 27.5 REVOCATION OF TAX-EXEMPT STATUS: LITIGATION PROCEDURES
      6. § 27.6 IRS EXAMINATION PROCEDURES AND PRACTICES
      7. § 27.7 COMPLIANCE CHECKS
      8. § 27.8 FAST-TRACK CASE SETTLEMENT PROGRAM
      9. § 27.9 IRS DISCLOSURE TO STATE OFFICIALS
      10. NOTES
    3. CHAPTER TWENTY-EIGHT: Operational Requirements
      1. § 28.1 CHANGES IN OPERATIONS OR FORM
      2. § 28.2 ANNUAL REPORTING RULES
      3. § 28.3 NOTIFICATION REQUIREMENT
      4. § 28.4 ABLE PROGRAM REPORTS
      5. § 28.5 FILING REQUIREMENTS AND TAX-EXEMPT STATUS
      6. § 28.6 CHARITABLE ORGANIZATIONS LISTING RELIANCE RULES
      7. § 28.7 REPORTING BY POLITICAL ORGANIZATIONS
      8. § 28.8 ELECTRONIC FILING RULES
      9. § 28.9 UNRELATED BUSINESS INCOME TAX RETURNS
      10. § 28.10 IRS DOCUMENT DISCLOSURE RULES
      11. § 28.11 DOCUMENT DISCLOSURE OBLIGATIONS OF EXEMPT ORGANIZATIONS
      12. § 28.12 INFORMATION OR SERVICES DISCLOSURE
      13. § 28.13 FUNDRAISING DISCLOSURE
      14. § 28.14 INSURANCE ACTIVITIES
      15. § 28.15 FEEDER ORGANIZATIONS
      16. § 28.16 TAX-EXEMPT ENTITY LEASING RULES
      17. § 28.17 TAX-EXEMPT ORGANIZATIONS AND TAX SHELTERS
      18. § 28.18 RECORDKEEPING REQUIREMENTS
      19. NOTES
  12. PART SEVEN: Interorganizational Structures and Operational Forms
    1. CHAPTER TWENTY-NINE: Tax-Exempt Organizations and Exempt Subsidiaries
      1. § 29.1 SUBSIDIARIES BASICS
      2. § 29.2 CHARITABLE ORGANIZATIONS AS SUBSIDIARIES
      3. § 29.3 TAX-EXEMPT SUBSIDIARIES OF CHARITABLE ORGANIZATIONS
      4. § 29.4 OTHER COMBINATIONS OF TAX-EXEMPT ORGANIZATIONS
      5. § 29.5 POTENTIAL OF ATTRIBUTION
      6. § 29.6 CONTRIBUTIONS AND OTHER PAYMENTS
      7. § 29.7 REVENUE FROM TAX-EXEMPT SUBSIDIARY
      8. NOTES
    2. CHAPTER THIRTY: Tax-Exempt Organizations and For-Profit Subsidiaries
      1. § 30.1 FOR-PROFIT SUBSIDIARIES IN GENERAL
      2. § 30.2 POTENTIAL OF ATTRIBUTION TO PARENT
      3. § 30.3 FINANCIAL CONSIDERATIONS
      4. § 30.4 ASSET ACCUMULATIONS
      5. § 30.5 SUBSIDIARIES IN PARTNERSHIPS
      6. § 30.6 REVENUE FROM FOR-PROFIT SUBSIDIARY
      7. § 30.7 LIQUIDATIONS
      8. NOTES
    3. CHAPTER THIRTY-ONE: Tax-Exempt Organizations and Joint Ventures
      1. § 31.1 PARTNERSHIPS AND JOINT VENTURES BASICS
      2. § 31.2 PUBLIC CHARITIES AS GENERAL PARTNERS
      3. § 31.3 WHOLE-ENTITY JOINT VENTURES
      4. § 31.4 ANCILLARY JOINT VENTURES
      5. § 31.5 LOW-INCOME HOUSING VENTURES
      6. § 31.6 INFORMATION REPORTING
      7. NOTES
    4. CHAPTER THIRTY-TWO: Tax-Exempt Organizations: Other Operations and Restructuring
      1. § 32.1 MERGERS
      2. § 32.2 REORGANIZATIONS
      3. § 32.3 MULTIPLE-MEMBER LIMITED LIABILITY COMPANIES
      4. § 32.4 SINGLE-MEMBER LIMITED LIABILITY COMPANIES
      5. § 32.5 CHOICE OF ENTITY CONSIDERATIONS
      6. § 32.6 CONVERSION FROM EXEMPT TO NONEXEMPT STATUS
      7. § 32.7 CONVERSION FROM NONEXEMPT TO EXEMPT STATUS
      8. § 32.8 CONVERSION FROM ONE EXEMPT STATUS TO ANOTHER
      9. NOTES
  13. Index
  14. End User License Agreement
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