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lxxxvii, 998 pages ; 27 cm.
  • An overview of the nonprofit sector
  • Formation, dissolution and restructuring
  • Operation and governance
  • Regulation of charitable solicitation
  • Tax exemption : charitable organizations
  • Commercial activities and unrelated business income
  • Private foundations
  • Charitable contributions
  • Tax exemption : mutual benefit and other noncharitable organizations
  • Special problems of private membership associations
  • Antitrust and nonprofits.
The Fifth Edition of this pioneering casebook includes the usual rich mix of materials and is adaptable to a survey course, a policy-oriented seminar, or a more specialized J.D. or LL.M tax class. Every major topic is accompanied by a skillfully developed set of problems and includes lively notes, questions, and bibliographic references. Highlights of the Fifth Edition include: Coverage of all important developments since the last edition, including new state legislation and case law on nonprofit formation, governance, and donor standing; IRS scrutiny of colleges and universities, nonprofit executive compensation, and commercial activities; final tax regulations on the public charity support tests and supporting organizations; proposed regulations on the exemption requirements for hospitals and program-related investments; and recent antitrust litigation and other lawsuits challenging the NCAA's regulation of college athletes. Reorganized and updated coverage of the limitations on lobbying and political campaign activities of 501(c)(3) charities; the use and abuse of noncharitable exempt organizations for political activities; and the implications of the Supreme Court's Citizens United decision on the nonprofit sector. Expanded discussion of the emerging forms of hybrid entities used for social enterprises that combine a public benefit mission with the pursuit of profit. A new and more contemporary introductory problem on the choices facing the founders of a nonprofit organization and revised problems on the state law duties of loyalty and care and the federal tax exemption standards for hospitals. A survey of proposed tax reform legislation affecting exempt organizations and the charitable deduction. Pruning of dated materials, minutia, and more tightly-edited cases, notes, and problems.
(source: Nielsen Book Data)9781628101959 20160618
Law Library (Crown)
v. : forms ; 26 cm
  • Preface
  • Acknowledgments
  • State and Nontax Federal Statutes
  • Federal Tax Statutes and Regulations
  • Forms and Other Materials
  • Appendix.
Law Library (Crown)