- Cover
- About the Author
- Preface
- About the Online Resources
- Book Citations
- PART ONE: Introduction to the Law of Tax-Exempt Organizations
- CHAPTER ONE: Definition of and Rationales for Tax-Exempt Organizations
- § 1.1 DEFINITION OF NONPROFIT ORGANIZATION
- § 1.2 DEFINITION OF TAX-EXEMPT ORGANIZATION
- § 1.3 TAX-EXEMPT ORGANIZATIONS LAW PHILOSOPHY
- § 1.4 POLITICAL PHILOSOPHY RATIONALE
- § 1.5 INHERENT TAX RATIONALE
- § 1.6 OTHER RATIONALES AND REASONS FOR EXEMPT ORGANIZATIONS
- § 1.7 FREEDOM OF ASSOCIATION DOCTRINE
- NOTES
- CHAPTER TWO: Overview of Nonprofit Sector and Tax-Exempt Organizations
- CHAPTER ONE: Definition of and Rationales for Tax-Exempt Organizations
- PART TWO: Fundamentals of the Law of Tax-Exempt Organizations
- PART THREE: Tax-Exempt Charitable Organizations
- CHAPTER SIX: Concept of Charitable
- CHAPTER SEVEN: Charitable Organizations
- § 7.1 RELIEF OF POOR
- § 7.2 RELIEF OF DISTRESSED
- § 7.3 CREDIT COUNSELING
- § 7.4 PROVISION OF HOUSING
- § 7.5 DOWN PAYMENT ASSISTANCE
- § 7.6 PROMOTION OF HEALTH
- § 7.7 LESSENING BURDENS OF GOVERNMENT
- § 7.8 ADVANCEMENT OF EDUCATION
- § 7.9 ADVANCEMENT OF SCIENCE
- § 7.10 ADVANCEMENT OF RELIGION
- § 7.11 PROMOTION OF SOCIAL WELFARE
- § 7.12 PROMOTION OF ARTS
- § 7.13 CONSORTIA
- § 7.14 FUNDRAISING ORGANIZATIONS
- § 7.15 INSTRUMENTALITIES OF GOVERNMENT
- § 7.16 OTHER CATEGORIES OF CHARITY
- NOTES
- CHAPTER EIGHT: Educational Organizations
- § 8.1 FEDERAL TAX LAW DEFINITION OF EDUCATIONAL
- § 8.2 EDUCATION CONTRASTED WITH PROPAGANDA
- § 8.3 EDUCATIONAL INSTITUTIONS
- § 8.4 INSTRUCTION OF INDIVIDUALS
- § 8.5 INSTRUCTION OF PUBLIC
- § 8.6 EDUCATIONAL ACTIVITY AS COMMERCIAL BUSINESS
- § 8.7 EDUCATIONAL ACTIVITY AS PRIVATE BENEFIT FUNCTION
- § 8.8 CHILD CARE ORGANIZATIONS
- NOTES
- CHAPTER NINE: Scientific Organizations
- CHAPTER TEN: Religious Organizations
- § 10.1 CONSTITUTIONAL LAW FRAMEWORK
- § 10.2 FEDERAL TAX LAW DEFINITION OF RELIGION
- § 10.3 CHURCHES AND SIMILAR INSTITUTIONS
- § 10.4 CONVENTIONS OR ASSOCIATIONS OF CHURCHES
- § 10.5 INTEGRATED AUXILIARIES OF CHURCHES
- § 10.6 MISSION SOCIETIES
- § 10.7 RELIGIOUS ORDERS
- § 10.8 APOSTOLIC ORGANIZATIONS
- § 10.9 COMMUNAL GROUPS
- § 10.10 RETREAT FACILITIES
- NOTES
- CHAPTER ELEVEN: Other Types of Charitable Organizations
- § 11.1 CRUELTY PREVENTION ORGANIZATIONS
- § 11.2 AMATEUR SPORTS ORGANIZATIONS
- § 11.3 PUBLIC SAFETY TESTING ORGANIZATIONS
- § 11.4 COOPERATIVE HOSPITAL SERVICE ORGANIZATIONS
- § 11.5 COOPERATIVE EDUCATIONAL SERVICE ORGANIZATIONS
- § 11.6 CHARITABLE RISK POOLS
- § 11.7 LITERARY ORGANIZATIONS
- § 11.8 DONOR-ADVISED FUNDS
- § 11.9 ENDOWMENT FUNDS
- NOTES
- CHAPTER TWELVE: Public Charities and Private Foundations
- PART FOUR: Other Tax-Exempt Organizations
- CHAPTER THIRTEEN: Social Welfare Organizations
- CHAPTER FOURTEEN: Business Leagues and Similar Organizations
- CHAPTER FIFTEEN: Social Clubs
- CHAPTER SIXTEEN: Labor, Agricultural, and Horticultural Organizations
- CHAPTER SEVENTEEN: Political Organizations
- § 17.1 POLITICAL ORGANIZATIONS IN GENERAL
- § 17.2 ORGANIZATIONAL TEST
- § 17.3 OPERATIONAL TEST
- § 17.4 PUBLIC POLICY ADVOCACY ACTIVITIES
- § 17.5 TAXATION OF POLITICAL ORGANIZATIONS
- § 17.6 TAXATION OF OTHER EXEMPT ORGANIZATIONS
- § 17.7 AVOIDING POLITICAL ORGANIZATIONS TAX
- § 17.8 INDEPENDENT POLITICAL ACTION COMMITTEES
- NOTES
- CHAPTER EIGHTEEN: Employee Benefit Funds
- CHAPTER NINETEEN: Other Categories of Tax-Exempt Organizations
- § 19.1 INSTRUMENTALITIES OF THE UNITED STATES
- § 19.2 TITLE-HOLDING CORPORATIONS
- § 19.3 LOCAL ASSOCIATIONS OF EMPLOYEES
- § 19.4 FRATERNAL ORGANIZATIONS
- § 19.5 BENEVOLENT OR MUTUAL ORGANIZATIONS
- § 19.6 CEMETERY COMPANIES
- § 19.7 CREDIT UNIONS
- § 19.8 MUTUAL RESERVE FUNDS
- § 19.9 INSURANCE COMPANIES AND ASSOCIATIONS
- § 19.10 CROP OPERATIONS FINANCE CORPORATIONS
- § 19.11 VETERANS' ORGANIZATIONS
- § 19.12 FARMERS' COOPERATIVES
- § 19.13 SHIPOWNERS' PROTECTION AND INDEMNITY ASSOCIATIONS
- § 19.14 HOMEOWNERS' ASSOCIATIONS
- § 19.15 HIGH-RISK INDIVIDUALS' HEALTH CARE COVERAGE ORGANIZATIONS
- § 19.16 WORKERS' COMPENSATION REINSURANCE ORGANIZATIONS
- § 19.17 NATIONAL RAILROAD RETIREMENT INVESTMENT TRUST
- § 19.18 QUALIFIED HEALTH INSURANCE ISSUERS
- § 19.19 QUALIFIED TUITION PROGRAMS
- § 19.20 ABLE PROGRAMS
- § 19.21 PROFESSIONAL SPORTS LEAGUES
- § 19.22 GOVERNMENTAL AND QUASI-GOVERNMENTAL ENTITIES
- § 19.23 NATIVE AMERICAN TRIBES
- § 19.24 OTHER CATEGORIES OF TAX-EXEMPT ORGANIZATIONS
- § 19.25 NONEXEMPT MEMBERSHIP ORGANIZATIONS
- NOTES
- PART FIVE: Principal Exempt Organization Laws
- CHAPTER TWENTY: Private Inurement and Private Benefit Doctrines
- § 20.1 CONCEPT OF PRIVATE INUREMENT
- § 20.2 DEFINITION OF NET EARNINGS
- § 20.3 DEFINITION OF INSIDER
- § 20.4 COMPENSATION ISSUES
- § 20.5 EXECUTIVE COMPENSATION TAX
- § 20.6 OTHER FORMS OF PRIVATE INUREMENT
- § 20.7 PER SE PRIVATE INUREMENT
- § 20.8 INCIDENTAL PRIVATE INUREMENT
- § 20.9 PRIVATE INUREMENT AND SOCIAL WELFARE ORGANIZATIONS
- § 20.10 PRIVATE INUREMENT AND BUSINESS LEAGUES
- § 20.11 PRIVATE INUREMENT AND SOCIAL CLUBS
- § 20.12 PRIVATE INUREMENT AND OTHER CATEGORIES OF EXEMPT ORGANIZATIONS
- § 20.13 PRIVATE BENEFIT DOCTRINE
- NOTES
- CHAPTER TWENTY-ONE: Intermediate Sanctions
- § 21.1 CONCEPT OF INTERMEDIATE SANCTIONS
- § 21.2 TAX-EXEMPT ORGANIZATIONS INVOLVED
- § 21.3 DISQUALIFIED PERSONS
- § 21.4 TRANSACTIONS INVOLVED
- § 21.5 CONTROLLED ENTITIES
- § 21.6 INTERMEDIARIES
- § 21.7 FOR THE USE OF TRANSACTIONS
- § 21.8 INITIAL CONTRACT EXCEPTION
- § 21.9 REBUTTABLE PRESUMPTION OF REASONABLENESS
- § 21.10 EXCISE TAX REGIME
- § 21.11 CORRECTION REQUIREMENT
- § 21.12 DEFINITIONS
- § 21.13 INDEMNIFICATION AND INSURANCE
- § 21.14 RETURN FOR PAYMENT OF EXCISE TAXES
- § 21.15 STATUTE OF LIMITATIONS
- § 21.16 INTERRELATIONSHIP WITH PRIVATE INUREMENT DOCTRINE
- NOTES
- CHAPTER TWENTY-TWO: Legislative Activities by Tax-Exempt Organizations
- § 22.1 LEGISLATIVE ACTIVITIES LAW FOR EXEMPT ORGANIZATIONS—INTRODUCTION
- § 22.2 MEANING OF LEGISLATION
- § 22.3 LOBBYING BY CHARITABLE ORGANIZATIONS
- § 22.4 LOBBYING EXPENDITURES AND TAX SANCTIONS
- § 22.5 LEGISLATIVE ACTIVITIES OF SOCIAL WELFARE ORGANIZATIONS
- § 22.6 LEGISLATIVE ACTIVITIES OF BUSINESS LEAGUES
- § 22.7 LEGISLATIVE ACTIVITIES OF OTHER TAX-EXEMPT ORGANIZATIONS
- § 22.8 INTERNET COMMUNICATIONS
- § 22.9 CONSTITUTIONAL LAW FRAMEWORK
- NOTES
- CHAPTER TWENTY-THREE: Political Campaign Activities by Tax-Exempt Organizations
- § 23.1 POLITICAL CAMPAIGN ACTIVITIES BY CHARITABLE ORGANIZATIONS—INTRODUCTION
- § 23.2 PROHIBITION ON CHARITABLE ORGANIZATIONS
- § 23.3 POLITICAL CAMPAIGN EXPENDITURES AND TAX SANCTIONS
- § 23.4 TAXATION OF POLITICAL EXPENDITURES
- § 23.5 “RELIGIOUS LIBERTY” EXECUTIVE ORDER
- § 23.6 POLITICAL ACTIVITIES OF SOCIAL WELFARE ORGANIZATIONS
- § 23.7 POLITICAL ACTIVITIES BY LABOR ORGANIZATIONS
- § 23.8 POLITICAL ACTIVITIES BY BUSINESS LEAGUES
- § 23.9 POLITICAL ACTIVITIES BY OTHER CATEGORIES OF EXEMPT ORGANIZATIONS
- § 23.10 ADVOCACY COMMUNICATIONS
- § 23.11 INTERNET COMMUNICATIONS
- NOTES
- CHAPTER TWENTY-FOUR: Unrelated Business: Basic Rules
- § 24.1 INTRODUCTION TO UNRELATED BUSINESS RULES
- § 24.2 DEFINITION OF TRADE OR BUSINESS
- § 24.3 DEFINITION OF REGULARLY CARRIED ON
- § 24.4 DEFINITION OF SUBSTANTIALLY RELATED
- § 24.5 CONTEMPORARY APPLICATIONS OF UNRELATED BUSINESS RULES
- § 24.6 CORPORATE SPONSORSHIPS
- § 24.7 PARTNERSHIP RULES
- § 24.8 COMMERCIAL-TYPE INSURANCE
- § 24.9 UNRELATED DEBT-FINANCED INCOME
- NOTES
- CHAPTER TWENTY-FIVE: Unrelated Business: Modifications, Exceptions, Special Rules, and Taxation
- CHAPTER TWENTY: Private Inurement and Private Benefit Doctrines
- PART SIX: Acquisition and Maintenance of Tax Exemption
- CHAPTER TWENTY-SIX: Exemption Recognition and Notice Processes
- § 26.1 RECOGNITION APPLICATION PROCEDURE
- § 26.2 REQUIREMENTS FOR CHARITABLE ORGANIZATIONS
- § 26.3 NONPRIVATE FOUNDATION STATUS
- § 26.4 REQUIREMENTS FOR SOCIAL WELFARE ORGANIZATIONS
- § 26.5 REQUIREMENTS FOR CERTAIN CREDIT COUNSELING ORGANIZATIONS
- § 26.6 REQUIREMENTS FOR CERTAIN EMPLOYEE BENEFIT ORGANIZATIONS
- § 26.7 REQUIREMENTS FOR CERTAIN PREPAID TUITION PLANS
- § 26.8 REQUIREMENTS FOR CERTAIN HEALTH INSURANCE ISSUERS
- § 26.9 REQUIREMENT FOR ABLE PROGRAMS
- § 26.10 RULES FOR OTHER CATEGORIES OF ORGANIZATIONS
- § 26.11 GROUP EXEMPTION RULES
- § 26.12 SUSPENSION OF TAX EXEMPTION
- § 26.13 NOTICE REQUIREMENTS FOR SOCIAL WELFARE ORGANIZATIONS
- § 26.14 NOTICE REQUIREMENTS FOR POLITICAL ORGANIZATIONS
- § 26.15 INTEGRAL PART DOCTRINE
- § 26.16 FORFEITURE OF TAX EXEMPTION
- § 26.17 CONSTITUTIONAL LAW ASPECTS OF PROCESS
- NOTES
- CHAPTER TWENTY-SEVEN: Administrative and Litigation Procedures
- § 27.1 ADMINISTRATIVE PROCEDURES WHERE RECOGNITION DENIED
- § 27.2 REVOCATION OR MODIFICATION OF TAX-EXEMPT STATUS: ADMINISTRATIVE PROCEDURES
- § 27.3 RETROACTIVE REVOCATION OF TAX-EXEMPT STATUS
- § 27.4 STATUTE OF LIMITATIONS MATTERS
- § 27.5 REVOCATION OF TAX-EXEMPT STATUS: LITIGATION PROCEDURES
- § 27.6 IRS EXAMINATION PROCEDURES AND PRACTICES
- § 27.7 COMPLIANCE CHECKS
- § 27.8 FAST-TRACK CASE SETTLEMENT PROGRAM
- § 27.9 IRS DISCLOSURE TO STATE OFFICIALS
- NOTES
- CHAPTER TWENTY-EIGHT: Operational Requirements
- § 28.1 CHANGES IN OPERATIONS OR FORM
- § 28.2 ANNUAL REPORTING RULES
- § 28.3 NOTIFICATION REQUIREMENT
- § 28.4 ABLE PROGRAM REPORTS
- § 28.5 FILING REQUIREMENTS AND TAX-EXEMPT STATUS
- § 28.6 CHARITABLE ORGANIZATIONS LISTING RELIANCE RULES
- § 28.7 REPORTING BY POLITICAL ORGANIZATIONS
- § 28.8 ELECTRONIC FILING RULES
- § 28.9 UNRELATED BUSINESS INCOME TAX RETURNS
- § 28.10 IRS DOCUMENT DISCLOSURE RULES
- § 28.11 DOCUMENT DISCLOSURE OBLIGATIONS OF EXEMPT ORGANIZATIONS
- § 28.12 INFORMATION OR SERVICES DISCLOSURE
- § 28.13 FUNDRAISING DISCLOSURE
- § 28.14 INSURANCE ACTIVITIES
- § 28.15 FEEDER ORGANIZATIONS
- § 28.16 TAX-EXEMPT ENTITY LEASING RULES
- § 28.17 TAX-EXEMPT ORGANIZATIONS AND TAX SHELTERS
- § 28.18 RECORDKEEPING REQUIREMENTS
- NOTES
- CHAPTER TWENTY-SIX: Exemption Recognition and Notice Processes
- PART SEVEN: Interorganizational Structures and Operational Forms
- CHAPTER TWENTY-NINE: Tax-Exempt Organizations and Exempt Subsidiaries
- § 29.1 SUBSIDIARIES BASICS
- § 29.2 CHARITABLE ORGANIZATIONS AS SUBSIDIARIES
- § 29.3 TAX-EXEMPT SUBSIDIARIES OF CHARITABLE ORGANIZATIONS
- § 29.4 OTHER COMBINATIONS OF TAX-EXEMPT ORGANIZATIONS
- § 29.5 POTENTIAL OF ATTRIBUTION
- § 29.6 CONTRIBUTIONS AND OTHER PAYMENTS
- § 29.7 REVENUE FROM TAX-EXEMPT SUBSIDIARY
- NOTES
- CHAPTER THIRTY: Tax-Exempt Organizations and For-Profit Subsidiaries
- CHAPTER THIRTY-ONE: Tax-Exempt Organizations and Joint Ventures
- CHAPTER THIRTY-TWO: Tax-Exempt Organizations: Other Operations and Restructuring
- § 32.1 MERGERS
- § 32.2 REORGANIZATIONS
- § 32.3 MULTIPLE-MEMBER LIMITED LIABILITY COMPANIES
- § 32.4 SINGLE-MEMBER LIMITED LIABILITY COMPANIES
- § 32.5 CHOICE OF ENTITY CONSIDERATIONS
- § 32.6 CONVERSION FROM EXEMPT TO NONEXEMPT STATUS
- § 32.7 CONVERSION FROM NONEXEMPT TO EXEMPT STATUS
- § 32.8 CONVERSION FROM ONE EXEMPT STATUS TO ANOTHER
- NOTES
- CHAPTER TWENTY-NINE: Tax-Exempt Organizations and Exempt Subsidiaries
- Index
- End User License Agreement
About the Online Resources
The Law of Tax-Exempt Organizations, Twelfth Edition is complemented by a number of online resources.
For a list of all Wiley books by Bruce R. Hopkins, please visit www.wiley.com/go/hopkins.
Also, please visit www.wiley.com/go/hopkinstaxexempt to download various appendices and tables in PDF format to use alongside this Twelfth Edition.
The appendices are:
- Appendix A - Sources of Tax-Exempt Organizations Law
- Appendix B - Internal Revenue Code Sections
- Appendix C - 76 Categories of Tax-Exempt Organizations
The tables are:
- Table of Cases
- Table of IRS Revenue Rulings
- Table of IRS Revenue Procedures
- Table of IRS Private Determinations Cited in Text
- Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda
- Table of Cases Discussed in Bruce R. Hopkins' Nonprofit Counsel
- Table of IRS Private Determinations Discussed in Bruce R. Hopkins' Nonprofit Counsel
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