The Tax Law of Associations

The Tax Law of Associations
ISBN-10
0470050039
ISBN-13
9780470050033
Category
Business & Economics
Pages
384
Language
English
Published
2006-10-20
Publisher
John Wiley & Sons
Author
Bruce R. Hopkins

Description

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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