The Tax Law of Associations
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Stay up to date on the federal law of tax-exempt associationsWritten by Bruce Hopkins, the country's foremost expert on nonprofit law, The Tax Law of Associations offers a complete analysis of the federal law of tax-exempt associations and summarizes the law concerning acquisition and maintenance of associations' tax exemption. This authoritative guide explores every facet of tax law applicable to exempt associations, including the private inurement doctrine, the intermediate sanctions rules, lobbying rules, and the unrelated business sanctions as well as:The role of associations in societyForms of associationsTax exemption for business leagues and similar organizationsPrivate benefit and excess benefit transactionsLegislative and political activitiesFor-profit subsidiaries and limited liability companiesPartnerships and joint venturesAssociation-related foundationsCharitable giving and fundraisingThis is a must-have resource for lawyers, association executives, nonprofit executives, officers, directors, accountants, members of boards, and consultants. Providing detailed documentation and citations, an exhaustive index, tables of cases, and IRS rulings, The Tax Law of Associations is comprehensive and authoritative, filled with references to regulations, rulings, cases, and tax literature, including current articles and tax law review notes.
Ch. 1Associations, society, and the tax law1Ch. 2Tax exemption for business leagues and similar organizations19Ch. 3Private inurement, private benefit, and excess benefit transactions53Ch. 4Lobbying and political activities109Ch. 5Unrelated business rules131Ch. 6For-profit subsidiaries and limited liability companies209Ch. 7Associations, partnerships, and joint ventures233Ch. 8Association-related foundations261Ch. 9Charitable giving and fundraising307Ch. 10Annual reporting and disclosure requirements353Ch. 11Summary of non-tax association law383
