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The Tax Law of Associations

by Bruce R. Hopkins

2021-06-04 23:18:25

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The Tax Law of Associations summarizes the law concerning acquisition and maintenance of associations'' tax exemption. It explores various other bodies of tax law applicable to exempt associations, including the private inurement doctrine, the interm... Read more
The Tax Law of Associations summarizes the law concerning acquisition and maintenance of associations'' tax exemption. It explores various other bodies of tax law applicable to exempt associations, including the private inurement doctrine, the intermediate sanctions rules, the lobbying rules, and the unrelated business restrictions. Coverage also includes: the political activities rules, including the use of political action committees by associations; associations'' use of for-profit subsidiaries; supporting organizations; involvement in partnerships and other joint ventures; as well as charitable giving and fundraising rules. Less

Book Details

ISBN9780470455487
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Bruce R. Hopkins
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BRUCE R. HOPKINS is the nation's leading legal authority on tax-exempt organizations, serving clients such as charitable organizations, educational organizations, associations, hospitals, religious or...

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