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协会税法 The Tax Law of Associations书籍详细信息
- ISBN:9780471771531
- 作者:暂无作者
- 出版社:暂无出版社
- 出版时间:2007-08
- 页数:528
- 价格:994.40
- 纸张:胶版纸
- 装帧:精装
- 开本:暂无开本
- 语言:未知
- 丛书:暂无丛书
- TAG:暂无
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内容简介:
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.
作者简介:
Bruce R. Hopkins is the country’s leading authority on the law of tax-exempt organizations and is a lawyer with the firm Polsinelli Shalton Welte Suelthaus PC. He is also the author of 19 books, including The Law of Tax-Exempt Organizations, Eighth Edition; Planning Guide for the Law of Tax-Exempt Organizations; The Tax Law of Unrelated Business for Nonprofit Organizations; Nonprofit Law Made Easy; 650 Essential Nonprofit Law Questions Answered; The Law of Fundraising, Third Edition; Private Foundations: Tax Law and Compliance, Second Edition; The Tax Law of Charitable Giving, Third Edition; The Law of Intermediate Sanctions; and The Law of Tax-Exempt Healthcare Organizations, Second Edition; all published by John Wiley & Sons. Mr. Hopkins also writes the monthly newsletter Bruce R. Hopkins’ Nonprofit Counsel, also published by John Wiley & Sons.
书籍目录:
Preface.
Chapter One: Associations, Society, and the Tax Law.
1.1 Introduction to Associations.
1.2 History and Evolution of Associations.
1.3 Role of Associations in Society.
1.4 Rationales for Associations’ Tax Exemption.
1.5 Forms of Associations.
1.6 Other Exempt "Associations": A Comparative Analysis.
1.7 Comparisons to Other Exempt Organizations.
Chapter Two: Tax Exemption for Business Leagues and Similar Organizations.
2.1 Concept of Tax Exemption.
2.2 Recognition of Tax Exemption.
2.3 Appropriate Exemption Category.
2.4 Business Leagues in General.
2.5 Legislative and Regulatory History.
2.6 Definition of Business.
2.7 Line-of-Business Requirement.
2.8 Membership Services.
2.9 Professional Organizations.
2.10 Disqualifying Activities.
2.11 Chambers of Commerce.
2.12 Boards of Trade.
2.13 Real Estate Boards.
2.14 Professional Football Leagues.
2.15 Application for Recognition of Exemption (Form 1024).
2.16 Nonexempt Membership Organizations.
Chapter Three: Private Inurement, Private Benefit, and Excess Benefit Transactions.
3.1 Essence of Private Inurement.
3.2 Concept of Net Earnings.
3.3 Requisite Insider.
3.4 Types of Private Inurement.
3.5 Private Inurement and Associations.
3.6 Private Benefit Doctrine.
3.7 Private Benefit and Associations.
3.8 Excess Benefit Transactions.
Chapter Four: Lobbying and Political Activities.
4.1 Associations and Lobbying.
4.2 Lobbying Tax Law Rules.
4.3 Associations and Political Campaign Activities.
4.4 Public Advocacy Activities.
4.5 Political Activities Tax Law Rules.
4.6 Constitutionality of Statutory Scheme.
4.7 Associations’ Use of Political Organizations.
Chapter Five: Unrelated Business Rules.
5.1 Analytic Framework.
5.2 Definition of Trade or Business.
5.3 Fragmentation Rule.
5.4 Profit Motive Requirement.
5.5 Regularly Carried On Rule.
5.6 Related Business Rule.
5.7 Substantially Related Business Rule.
5.8 Advertising Activities.
5.9 Exceptions to Rules.
5.10 Unrelated Debt-Financed Income Rules.
Chapter Six: For-Profit Subsidiaries and Limited Liability Companies.
Chapter Seven: Associations, Partnerships, and Joint Ventures.
Chapter Eight: Association-Related Foundations.
Chapter Nine: Charitable Giving and Fundraising.
Chapter Ten: Annual Reporting and Disclosure Requirements.
Chapter Eleven: Summary of Non–Tax Association Law.
Appendices.
Tables.
Table of Cases.
Index.
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书籍介绍
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.
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