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The Law of Tax-Exempt Organizations.

By: Material type: TextTextSeries: Wiley Nonprofit Authority SeriesPublisher: Newark : John Wiley & Sons, Incorporated, 2019Copyright date: ©2019Edition: 12th edDescription: 1 online resource (930 pages)Content type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9781119538028
Subject(s): Genre/Form: Additional physical formats: Print version:: The Law of Tax-Exempt OrganizationsDDC classification:
  • 343.73/0668
LOC classification:
  • KF6449 .H675 2019
Online resources:
Contents:
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.
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.
(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.
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.
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.
(e) Taxable Expenditures.
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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.

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.

(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.

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.

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.

(e) Taxable Expenditures.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.

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