10% off all books and free delivery over £40 - Last Express Posting Date for Christmas: 20th December
Buy from our bookstore and 25% of the cover price will be given to a school of your choice to buy more books. *15% of eBooks.

Taxation of Nonprofit Organizations

View All Editions

The selected edition of this book is not available to buy right now.
Add To Wishlist
Write A Review

About

Taxation of Nonprofit Organizations Synopsis

This casebook has been adapted from the authors' pioneering and widely used casebook, Nonprofit Organizations: Cases and Materials. Topics covered include organizational and operational requirements for tax-exempt status for charitable and mutual benefit organizations, private foundations, the unrelated business income tax, and the charitable contributions deduction. An introductory chapter provides valuable perspective and a concise overview of the nontax considerations affecting choice of legal form for a nonprofit organization. The Fourth Edition incorporates all important new legislative, judicial and administrative developments, including final regulations on the public charity support tests and supporting organizations; proposed regulations on the heightened exemption requirements for nonprofit hospitals and program-related investments; and the ongoing controversy over the use of nonprofit organizations for political campaign activity. Perfect for instructors seeking more intensive tax-focused coverage, this spin-off edition has been carefully customized for use in 2 or 3-unit J.D. and LL.M courses on taxation of the nonprofit sector. Each chapter contains a rich but manageable mix of materials, including well-edited cases, major rulings, policy excerpts, lively notes and questions, skillfully designed problems that raise policy, technical and planning issues, and bibliographic references.

About This Edition

ISBN: 9781634591614
Publication date: 30th July 2015
Author: James J Fishman, Stephen Schwarz, Lloyd Hitoshi Mayer
Publisher: Foundation Press an imprint of West Academic
Format: Hardback
Pagination: 693 pages
Series: University Casebook Series
Genres: Taxation and duties law