ERIC Number: ED168457
Record Type: RIE
Publication Date: 1979
Reference Count: N/A
The Law of Tax-Exempt Organizations. Third Edition.
Hopkins, Bruce R.
This single-volume reference describes in detail the federal tax laws governing income tax exemption for qualified organizations. All categories of tax-exempt organizations are treated, as well as many related subjects, providing the conditions and requirements for protecting a tax-exempt status. Organized according to the subject's major categories (types of exempt organizations, private foundation rules, unrelated income requirements, exemption application requirements, and administrative and judicial procedures), the deskbook provides factual material and the author's philosophy and practical insights into a variety of problems. Although the volume provides information on many kinds of organizations, references concerning schools, colleges, and universities may be of special interest to members of the education community. Among the specific topics considered are accounting principles, accreditation, the principle of the advancement of education, educational institutions as charitable organizations or public charities, contributions, institutions under foundation rules, legislative or political activities of institutions, financial practices, reporting requirements, research activities, state institutions, voluntarism, racial discrimination, and pluralism. Appended are a list of specific sections of the Internal Revenue Code that comprise the statutory framework for tax-exempt organizations, a table of pertinent court cases, a table of IRS rulings and other items, a directory of IRS key district offices, and an index. (Author/MSE)
Descriptors: Accreditation (Institutions), Advertising, College Administration, Court Litigation, Directories, Educational Economics, Educational Finance, Federal Legislation, Income, Institutional Administration, Laws, Legal Problems, Nonprofit Organizations, Philanthropic Foundations, Politics, Private Colleges, Private Schools, Public Education, Public Policy, Racial Discrimination, Recordkeeping, Research Projects, School Accounting, State Colleges, State Universities, Taxes, Volunteers
John Wiley & Sons, Inc., One Wiley Dr., Somerset, NJ 08873 ($34.95)
Publication Type: Books; Legal/Legislative/Regulatory Materials; Reference Materials - General
Education Level: N/A
Authoring Institution: N/A
Identifiers: Charitable Deductions; Tax Exemption