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· 분류 : 외국도서 > 경제경영 > 비영리 기구 > 일반
· ISBN : 9781119538028
· 쪽수 : 928쪽
목차
About the Authors xxiii
Preface xxv
About the Online Resources xxxi
Book Citations xxxiii
Part One: Introduction to The Law of Tax-Exempt Organizations
1 Definition of and Rationales for Tax-Exempt Organizations 3
2 Overview of Nonprofit Sector and Tax-Exempt Organizations 21
Part Two: Fundamentals of The Law of Tax-Exempt Organizations
3 Tax Exemption: Source and Recognition 33
4 Organizational, Operational, and Related Tests and Doctrines 39
5 Nonprofit Governance 87
Part Three: Tax-Exempt Charitable Organizations
6 Concept of Charitable 109
7 Charitable Organizations 139
8 Educational Organizations 207
9 Scientific Organizations 229
10 Religious Organizations 237
11 Other Types of Charitable Organizations 271
12 Public Charities and Private Foundations 285
Part Four: Other Tax-Exempt Organizations
13 Social Welfare Organizations 325
14 Business Leagues and Similar Organizations 337
15 Social Clubs 363
16 Labor, Agricultural, and Horticultural Organizations 379
17 Political Organizations 389
18 Employee Benefit Funds 403
19 Other Categories of Tax-Exempt Organizations 417
Part Five: Principal Exempt Organization Laws
20 Private Inurement and Private Benefit Doctrines 473
21 Intermediate Sanctions 521
22 Legislative Activities by Tax-Exempt Organizations 549
23 Political Campaign Activities by Tax-Exempt Organizations 577
24 Unrelated Business: Basic Rules 601
25 Unrelated Business: Modifications, Exceptions, Special Rules, and Taxation 675
Part Six: Acquisition and Maintenance of Tax Exemption
26 Exemption Recognition and Notice Processes 707
27 Administrative and Litigation Procedures 741
28 Operational Requirements 771
Part Seven: Interorganizational Structures and Operational Forms
29 Tax-Exempt Organizations and Exempt Subsidiaries 815
30 Tax-Exempt Organizations and For-Profit Subsidiaries 827
31 Tax-Exempt Organizations and Joint Ventures 843
32 Tax-Exempt Organizations: Other Operations and Restructuring 857
Index 873