The Law of Tax-Exempt Organizations. (Record no. 9471)
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| fixed length control field | 11216nam a22005173i 4500 |
| 001 - CONTROL NUMBER | |
| control field | EBC5741755 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240724113633.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2019 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781119538028 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781119538042 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC5741755 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL5741755 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1074278283 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | KF6449 .H675 2019 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.73/0668 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Hopkins, Bruce R. |
| 245 14 - TITLE STATEMENT | |
| Title | The Law of Tax-Exempt Organizations. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 12th ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Newark : |
| Name of producer, publisher, distributor, manufacturer | John Wiley & Sons, Incorporated, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2019. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2019. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (930 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | Wiley Nonprofit Authority Series |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Cover -- Title Page -- Copyright -- Contents -- About the Author -- Preface -- About the Online Resources -- Book Citations -- Part One: Introduction to the Law of Tax-Exempt Organizations -- Chapter 1 Definition of and Rationales for Tax-Exempt Organizations -- 1.1 Definition of Nonprofit Organization -- (a) Nonprofit Organization Defined -- (b) Nonprofit Sector -- 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 -- Chapter 2 Overview of Nonprofit Sector and Tax-Exempt Organizations -- 2.1 Profile of Nonprofit Sector -- 2.2 Organization of IRS -- (a) IRS in General -- (b) Tax Exempt and Government Entities Division -- 2.3 EO Division's Reports and Work Plans -- Part Two: Fundamentals of the Law of Tax-Exempt Organizations -- Chapter 3 Tax Exemption: Source and Recognition -- 3.1 Source of Tax Exemption -- 3.2 Recognition of Tax Exemption -- (a) General Rules -- (b) Concept of Recognition -- 3.3 Recognition of Public Charity, Private Foundation Status -- Chapter 4 Organizational, Operational, and Related Tests and Doctrines -- 4.1 Forms of Tax-Exempt Organizations -- (a) General Rules -- (b) Check-the-Box Regulations -- (i) Basic Rules -- (ii) Exempt Organization Rules -- 4.2 Governing Instruments -- 4.3 Organizational Test -- (a) Statement of Purposes -- (b) Dissolution Requirements -- (c) Mission Statements -- (d) Board Composition -- (e) Rules for Limited Liability Companies -- 4.4 Primary Purpose Test -- 4.5 Operational Test -- (a) Basic Rules -- (b) Activities Tests -- (c) Quantification of Activities -- (d) Action Organizations -- (e) Aggregate Principle -- 4.6 Exclusively Standard. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 4.7 Commensurate Test -- 4.8 State Action Doctrine -- (a) Doctrine in General -- (b) Doctrine as Applied to Social Clubs -- (c) Doctrine and Other Exempt Organizations -- (d) Statutory Law -- 4.9 Commerciality Doctrine -- (a) Summary of Doctrine -- (b) Assumption Underlying Doctrine -- (c) Origin of Doctrine -- (d) Focus on Publishing -- (e) Other Applications of Doctrine -- (f) Elements of Commerciality -- (g) IRS Ruling Policy -- (h) Contemporary Perspective on Doctrine -- 4.10 Social Enterprise Developments -- (a) Concept of Social Enterprise -- (b) Program-Related Investments -- (c) Low-Profit Limited Liability Companies -- (d) B Corporations -- (e) Benefit Corporations -- (f) Flexible Purpose Corporations -- Chapter 5 Nonprofit Governance -- 5.1 Boards of Directors Basics -- 5.2 Board Composition and Tax Law -- 5.3 Board Duties and Responsibilities -- 5.4 Board Member Liability -- 5.5 Sarbanes-Oxley Act -- 5.6 Nonprofit Governance Principles -- (a) Governance Philosophy in General -- (b) Inventory of Sets of Principles -- (i) Legal Compliance and Public Disclosure -- (ii) Effective Governance -- (iii) Financial Oversight -- (iv) Responsible Fundraising -- 5.7 IRS and Governance -- (a) Matter of Agency Jurisdiction -- (b) IRS Officials' Speeches -- (c) IRS Ruling Policy -- (d) IRS Training Materials -- (e) IRS Governance Check Sheet -- Part Three: Tax-Exempt Charitable Organizations -- Chapter 6 Concept of Charitable -- 6.1 Federal Tax Law Definition of Charitable -- (a) Popular and Ordinary Definition -- (b) Common Law Definition -- (c) Federal Tax Law Definition -- 6.2 Public Policy Doctrine -- (a) General Principles -- (b) Race-Based Discrimination -- (i) Supreme Court Pronouncement -- (ii) IRS Policy -- (iii) Broader Policy Impact -- (c) Gender-Based Discrimination -- (d) Other Forms of Discrimination. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | (e) Affirmative Action Principles -- 6.3 Collateral Concepts -- (a) Requirement of Charitable Class -- (b) Means-to-End/Instrumentality Rule -- (c) Charity as Evolutionary Concept -- (d) Motive -- (e) Private Use -- (f) Cy Pres Doctrine -- (g) Fluid Recovery Principles -- (h) Charging of Fees -- (i) Illegal Activities -- 6.4 What Tax Exemption Does Not Create -- Chapter 7 Charitable Organizations -- 7.1 Relief of Poor -- 7.2 Relief of Distressed -- (a) General Principles -- (b) Disaster Relief Programs -- 7.3 Credit Counseling -- (a) Initial Evolution of Exemption Law -- (b) Statutory Criteria for Exemption -- 7.4 Provision of Housing -- 7.5 Down Payment Assistance -- 7.6 Promotion of Health -- (a) Hospital Law in General -- (b) Additional Statutory Requirements for Hospitals -- (i) Hospitals Subject to Requirements -- (ii) Community Health Needs Assessments -- (iii) Financial Assistance Policy -- (iv) Emergency Medical Care Policy -- (v) Limitation on Charges -- (vi) Billing and Collection -- (vii) Mandatory IRS Review of Tax Exemption -- (viii) Effective Dates -- (c) Hospital Clinical Departments and Funds -- (d) Medical Research Organizations -- (e) Homes for Aged -- (f) Health Maintenance Organizations -- (g) Integrated Delivery Systems -- (h) Peer Review Organizations -- (i) Fitness Centers -- (j) Other Health Care Organizations -- (k) Regional Health Information Organizations -- (l) Health Insurance Exchanges -- (m) Accountable Care Organizations -- (i) ACOs in General -- (ii) Tax-Exempt Organizations Issues -- 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 -- (a) General Principles -- (b) Adjunct Theory -- (c) Cooperative Arrangements. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 7.14 Fundraising Organizations -- (a) General Principles -- (b) Application of Commensurate Test -- (c) Other Exemption Issues -- 7.15 Instrumentalities of Government -- 7.16 Other Categories of Charity -- (a) Environmental Protection -- (b) Promotion of Patriotism -- (c) Promotion of Sports -- (d) Public Interest Law -- (e) Local Economic Development -- (f) Other Charitable Organizations -- Chapter 8 Educational Organizations -- 8.1 Federal Tax Law Definition of Educational -- 8.2 Education Contrasted with Propaganda -- 8.3 Educational Institutions -- (a) Schools, Colleges, and Universities -- (b) Museums and Similar Organizations -- (c) Other Educational Organizations -- 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 -- Chapter 9 Scientific Organizations -- 9.1 Federal Tax Law Definition of Science -- 9.2 Concept of Research -- 9.3 Requirement of Public Interest -- 9.4 Scientific as Charitable or Educational -- 9.5 Technology Transfer -- Chapter 10 Religious Organizations -- 10.1 Constitutional Law Framework -- (a) General Constitutional Law Principles -- (i) Free Exercise Clause -- (ii) Establishment Clause -- (iii) Religious Freedom Restoration Act -- (iv) Free Speech Considerations -- (b) Constitutional Law and Tax Exemption -- (c) Internal Revenue Code Provisions -- 10.2 Federal Tax Law Definition of Religion -- (a) Religion Defined -- (b) Bases for Denial of Tax Exemption -- (c) Abuse of Tax Exemption -- 10.3 Churches and Similar Institutions -- (a) General Principles -- (b) Associational Test -- (c) Principle of Respect for Autonomy -- 10.4 Conventions or Associations of Churches -- 10.5 Integrated Auxiliaries of Churches -- 10.6 Mission Societies. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 10.7 Religious Orders -- 10.8 Apostolic Organizations -- 10.9 Communal Groups -- 10.10 Retreat Facilities -- Chapter 11 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 -- (a) Donor-Advised Fund Basics -- (b) Statutory Criteria -- 11.9 Endowment Funds -- (a) Definition of Endowment Fund -- (b) College and University Endowment Tax -- (c) Form 990 Reporting -- Chapter 12 Public Charities and Private Foundations -- 12.1 Federal Tax Law Definition of Private Foundation -- (a) Private Foundation Defined -- (b) Private Operating Foundations -- (c) Exempt Operating Foundations -- (d) Conduit Foundations -- (e) Common Fund Foundations -- (f) Other Types of Foundations -- (g) Organizational Test -- 12.2 Disqualified Persons -- (a) Substantial Contributors -- (b) Foundation Managers -- (c) Twenty Percent Owners -- (d) Family Members -- (e) Corporations -- (f) Partnerships -- (g) Trusts or Estates -- (h) Private Foundations -- (i) Governmental Officials -- 12.3 Categories of Public Charities -- (a) Institutions -- (b) Publicly Supported Charities -- (i) Donative Publicly Supported Charities in General -- (ii) Facts-and-Circumstances Test -- (iii) Community Foundations -- (iv) Service Provider Publicly Supported Organizations -- (v) Public Colleges and Universities Support Foundations -- (c) Supporting Organizations -- (d) Public Safety Testing Organizations -- 12.4 Private Foundation Rules -- (a) Self-Dealing -- (b) Mandatory Distributions -- (c) Excess Business Holdings -- (d) Jeopardizing Investments. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | (e) Taxable Expenditures. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Nonprofit organizations-Taxation-Law and legislation-United States. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Charitable uses, trusts, and foundations-Taxation-United States. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | BUSINESS & ECONOMICS / Nonprofit Organizations & Charities.-bisacsh. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Hopkins, Bruce R. |
| Title | The Law of Tax-Exempt Organizations |
| Place, publisher, and date of publication | Newark : John Wiley & Sons, Incorporated,c2019 |
| International Standard Book Number | 9781119538042 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Wiley Nonprofit Authority Series |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=5741755">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=5741755</a> |
| Public note | Click to View |
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