Cover image for The law of tax-exempt organizations
The law of tax-exempt organizations
Hopkins, Bruce R.
Personal Author:
Third edition.
Publication Information:
New York : J. Wiley, [1979]

Physical Description:
xi, 653 pages ; 24 cm
General Note:
"A Ronald Press publication."

Includes index.
Format :

On Order



A single-volume that totally describes the Federal tax laws covering income tax exemption for all categories of qualified organizations. Structured according to subject's major categories-types of exempt organizations, the private foundation rules, unrelated income requirements, exemption application requirements, and administrative and judicial procedures-providing quick and easy access to the law. Contains annotated documentation of regulations, rulings, cases, and literature (including current articles and law review notes). Hopkins also offers his own philosophy and practical insights into a host of problems. Cumulative supplements will be published periodically, keeping the information current.

Table of Contents

Book Citations
Part 1 Introduction To The Law Of Tax-Exempt Organizations
1 Definition of and Rationales for Tax-Exempt Organizations
1.1 Definition of Nonprofit Organization
1.2 Definition of Tax-Exempt Organization
1.3 Tax-Exempt Organizations Law Philosophy
1.4 Political Philosophy Rationale
1.5 Inherent Tax Rationale
1.6 Other Rationales and Reasons for Exempt Organizations
1.7 Freedom of Association Doctrine
2 Overview of Nonprofit Sector and Tax-Exempt Organizations
2.1 Profile of Nonprofit Sector
2.2 Organization of IRS
2.3 Charitable Contribution Deduction Rules
2.4 Evolution of Statutory Scheme
Part 2 Fundamentals Of The Law Of Tax-Exempt Organizations
3 Source, Advantages, and Disadvantages of Tax Exemption
3.1 Source of Tax Exemption
3.2 Recognition of Tax Exemption
3.3 Advantages of Tax-Exempt Status
3.4 Disadvantages of Tax-Exempt Status
3.5 Alternatives to Tax-Exempt Status
4 Organizational, Operational, and Related Tests and Doctrines
4.1 Forms of Tax-Exempt Organizations
4.2 Governing Instruments
4.3 Organizational Test
4.4 Primary Purpose Test
4.5 Operational Test
4.6 Exclusively Standard
4.7 Commensurate Test
4.8 Consideration of Organizations' Names
4.9 State Action Doctrine
4.10 Operations for Profit
4.11 Commerciality Doctrine. (a) Origin of Doctrine
4.12 Social Enterprise Movement
5 Boards of Directors and Governance Principles
5.1 Boards of Directors Basics
5.2 Board Composition and Tax Law
5.3 Duties and Responsibilities
5.4 Board Member Liability
5.5 Sarbanes-Oxley Act
5.6 Nonprofit Governance Principles
Part 3 Tax-Exempt Charitable Organizations
6 Concept of Charitable
6.1 Federal Tax Law Definition of Charitable
6.2 Public Policy Doctrine
6.3 Collateral Concepts
7 Charitable Organizations
7.1 Relief of Poor
7.2 Relief of Distressed
7.3 Credit Counseling
7.4 Provision of Housing
7.5 Down Payment Assistance
7.6 Promotion of Health
7.7 Lessening Burdens of Government
7.8 Advancement of Education
7.9 Advancement of Science
7.10 Advancement of Religion
7.11 Promotion of Social Welfare
7.12 Promotion of Arts
7.13 Consortia
7.14 Instrumentalities of Government
7.15 Other Categories of Charity
8 Educational Organizations
8.1 Federal Tax Law Definition of Educational
8.2 Education Contrasted with Propaganda
8.3 Educational Institutions
8.4 Instruction of Individuals
8.5 Instruction of Public
8.6 Educational Activity as Commercial Business
8.7 Educational Activity as Private Benefit Function
8.8 Child Care Organizations
9 Scientific Organizations
9.1 Federal Tax Law Definition of Science
9.2 Concept of Research
9.3 Requirement of Public Interest
9.4 Scientific as Charitable or Educational