No matter what your professional experience--new to the field or a well-established practitioner--this vital resource contains information on targeted aspects of tax laws and regulations as well as a quick refresher course on recent changes to the laws related to tax-exempt organizations. Miscellaneous types of organizations that qualify for exemption from federal income tax. He has practiced law for forty years and is a member of the District of Columbia and Missouri bars. This book should be a part of every nonprofit lawyer and accountant's library. Thank you for your efforts! For purposes of subparagraph A , in determining whether any company or association is described in subparagraph A , such company or association shall be treated as receiving during the amounts described in subparagraph A which are received during suchby all other companies or associations which are members of the same as the insurance company or association for which theis being made. Section 15 j of the , referred to in subsec.
Hopkins earned his juris doctorate and master of laws degrees at the George Washington University. This new 2017 cumulative supplement includes important updates and revisions with respect to tax regulations and court opinions, including expanded discussion on the private benefit doctrine and unrelated business activity, governance, donor-advised funds, and supporting organizations. You need The Law of Tax-Exempt Organizations, Tenth Edition. This new edition includes the most up-to-date coverage of subjects such as: nonprofit governance, and new rules for donor advised funds and supporting organizations, updates on unrelated business activities. Amendment by applicable tobeginning after Dec. E and F as F and G , respectively. The authoritative reference for nonprofit law, by leading expert Bruce R.
Private foundations are now in a different book. Lawyers, managers, accountants, directors, officers, and executives for nonprofit organizations are subject to special rules that govern practices such as how an organization must be organized, methods of measuring unrelated business income, and much more. This subparagraph shall not apply to anyor association entitled to exemption under subparagraph B. Hopkins, one of the country's leading legal authorities on tax-exempt organizations, this resource will allow you—whether you are a newcomer to the field or a seasoned practitioner—to learn particular aspects of the subject matter or get a quick refresher regarding specific rules of interest. The , referred to in subsec. This eleventh edition is an important revision, with significant updates and vital information you need to know. Written by the field's most respected authority, this book provides comprehensive coverage of all currently relevant regulations to help you make informed decisions about the future of your organization.
An shall not cease to qualify as a solely by reason of the failure of any of its members to continue to be andescribed in subsection c 3 if, within a reasonable period of time after such pool is notified as required under subparagraph E ii , such pool takes such action as may be reasonably necessary to remove such member from such pool. For purposes of providing for theof sick and accident benefits to members of such an association and their the term shall include any individual who is a child as defined in section 152 f 1 of a member who as of the end of the has not attained age 27. B and clauses i , ii , and iii thereunder provisions coveringor associations without capitalorganized before Sept. Written in plain English and supplemented annually, this book helps the lawyers and managers of tax-exempt organizations stay up to date on relevant law developments so they can make more informed decisions about their organization's actions and future direction. Hopkins, one of the country's leading legal authorities on the topic.
Table of Contents About the Author. Section 5 of the , referred to in subsec. The Law of Tax-Exempt Organizations + Website provides the information you need, and the expert guidance to help you take advantage of every opportunity. Hopkins—just wanted to let you know how much I am getting from The Law of Tax-Exempt Organizations. The date of the enactment of the , referred to in subsec. Ashall not be considered discriminatory within the meaning of this clause merely because the benefits received under thebear a uniform relationship to the total or the basic or regular rate of of thecovered by the merely because the benefits under the which are first determined in a nondiscriminatory manner within the meaning of subparagraph A are then reduced by any sick, accident, or unemployment benefits received underor Federal law or reduced by aof such benefits if determined in a nondiscriminatory manner , or merely because the provides only for who are not eligible under another which meets the requirements of subparagraph A of supplemental unemployment benefits provided wholly by the employer the same benefits or aof such benefits if determined in a nondiscriminatory manner which suchwould receive under such otherif suchwere eligible under such other but only if theeligible under bothwould make a classification which would be nondiscriminatory within the meaning of subparagraph A. It has been a huge help to both my clients and me and allows me to feel confident in my advisory work in this area.
Most of the treatment of charitable donations, for example, is now in a different book. In mid-1999 I read this treatise in conjunction with the author's one day course on the Law of Tax Exempt Organizations. It's not likely to be useful to and it's not written for the average volunteer. It is exceptionally clear, well organized, and well written. I've attended seminars by Prof.
Organized to be easily accessible, The Law of Tax-Exempt Organizations is written by Bruce R. To buy this book at the lowest price,. He is the Professor from Practice at the University of Kansas School of Law. Section 311 of the Act was classified to prior to repeal by , § 780, Apr. Rules similar to the rules of subparagraph G of paragraph 25 shall apply for purposes of this paragraph.
He has practiced law for forty years and is a member of the District of Columbia and Missouri bars. A provisions covering credit unions which were formerly set out preceding subpar. Hopkins earned his juris doctorate and master of laws degrees at the George Washington University. For newcomers and experienced practitioners alike, The Law of Tax-Exempt Organizations 11 th edition provides a single-volume resource for the latest, most up-to-date information aspects of the law. He received the 2007 Outstanding Nonprofit Lawyer Award Vanguard Lifetime Achievement Award from the American Bar Association, Section of Business Law, Committee on Nonprofit Corporations. The , referred to in subsec.
Accessible language and extensive tabular information allow for easy navigation and quick reference, while the companion website features additional resources that provide additional depth on specific topics. As a lawyer, manager, accountant, director, officer, or executive for a nonprofit, you face special rules governing everything from how your organization must be organized to methods of measuring unrelated business income. Hopkins, the most respected name in the field No doubt you know tax-exempt organizations are subject to a complex set of statutes and regulations that are as diverse as the organizations that are covered. Amendment by effective, except as otherwise provided, as if it had been included in the provisions of the , , to which such amendment relates,, set out as an Effective Date of 1980 Amendment note under. Civic leagues or not organized for profit but operated exclusively for the promotion of social welfare, or local associations of the membership of which is limited to theof a designatedorin a particular municipality, and the net earnings of which are devoted exclusively to charitable, educational, or recreational purposes. . The date of the enactment of this subparagraph, referred to in subsec.