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010 a| 2018051887;

020 a| 9781119538042 (hardback);

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020 z| 9781119538011 (ePub);

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084 a| BUS0740002| bisacsh;

100 1 a| Hopkins, Bruce R.=| ^A124692;

245 14 a| The law of tax-exempt organizationsh| [electronic resource] /c| Bruce R. Hopkins.;

250 a| Twelfth edition.;

260 a| Hoboken, New Jersey :b| Wiley,c| [2019];

300 a| xxxiii, 893 pages ;c| 26 cm.;

490 0 a| Wiley nonprofit authority;

504 a| Includes bibliographical references and index.;

505 0 a| Definition of and rationales for tax-exempt organizations -- Overview of nonprofit sector and tax-exempt organizations -- Tax exemption: source and recognition -- Organizational, operational, and related tests and doctrines -- Nonprofit governance -- Concept of charitable -- Charitable organizations -- Educational organizations -- Scientific organizations -- Religious organizations -- Other types of charitable organizations -- Public charities and private foundations -- Social welfare organizations -- Business leagues and similar organizations -- Social clubs -- Labor, agricultural, and horticultural organizations -- Political organizations -- Employee benefit funds -- Other categories of tax-exempt organizations -- Private inurement and private benefit doctrines -- Intermediate sanctions -- Legislative activities by tax-exempt organizations -- Political campaign activities by tax-exempt organizations -- Unrelated business: basic rules -- Unrelated business: modifications, exceptions, special rules, and taxation -- Exemption recognition and notice processes -- Administrative and litigation procedures -- Operational requirements -- Tax-exempt organizations and exempt subsidiaries -- Tax-exempt organizations and for-profit subsidiaries -- Tax-exempt organizations and joint ventures -- Tax-exempt organizations: other operations and restructuring.;

506 a| Available only to authorized users.;

538 a| Mode of access: World Wide Web;

650 0 a| Charitable uses, trusts, and foundationsx| Taxationz| United States.=| ^A81252;

650 7 a| BUSINESS & ECONOMICS / Nonprofit Organizations & Charities.2| bisacsh;

655 0 a| Electronic books.=| ^A491897;

856 40 z| Full text available from Ebook Central - Academic Completeu| https://ebookcentral.proquest.com/lib/eastcarolina/detail.action?docID=5741755;

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The law of tax-exempt organizations / Bruce R. Hopkins.

Author/creator	Hopkins, Bruce R.
Format	Electronic
Edition	Twelfth edition.
Publication Info	Hoboken, New Jersey : Wiley, [2019]
Description	xxxiii, 893 pages ; 26 cm.
Supplemental Content	Full text available from Ebook Central - Academic Complete
Subjects	Nonprofit organizations--Taxation. --Law and legislation. --United States. Charitable uses, trusts, and foundations--Taxation. --United States.

Series	Wiley nonprofit authority
Contents	Definition of and rationales for tax-exempt organizations -- Overview of nonprofit sector and tax-exempt organizations -- Tax exemption: source and recognition -- Organizational, operational, and related tests and doctrines -- Nonprofit governance -- Concept of charitable -- Charitable organizations -- Educational organizations -- Scientific organizations -- Religious organizations -- Other types of charitable organizations -- Public charities and private foundations -- Social welfare organizations -- Business leagues and similar organizations -- Social clubs -- Labor, agricultural, and horticultural organizations -- Political organizations -- Employee benefit funds -- Other categories of tax-exempt organizations -- Private inurement and private benefit doctrines -- Intermediate sanctions -- Legislative activities by tax-exempt organizations -- Political campaign activities by tax-exempt organizations -- Unrelated business: basic rules -- Unrelated business: modifications, exceptions, special rules, and taxation -- Exemption recognition and notice processes -- Administrative and litigation procedures -- Operational requirements -- Tax-exempt organizations and exempt subsidiaries -- Tax-exempt organizations and for-profit subsidiaries -- Tax-exempt organizations and joint ventures -- Tax-exempt organizations: other operations and restructuring.
Bibliography note	Includes bibliographical references and index.
Access restriction	Available only to authorized users.
Technical details	Mode of access: World Wide Web
Genre/form	Electronic books.
LCCN	2018051887
ISBN	9781119538042 (hardback)

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The law of tax-exempt organizations / Bruce R. Hopkins.

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