Taxation of Nonprofit Organizations, 5th ed.

Title

Taxation of Nonprofit Organizations, 5th ed.

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Description

This casebook has been adapted from the authors' pioneering and widely used casebook, Nonprofit Organizations: Cases and Materials. Topics covered include organizational and operational requirements and limitations for tax-exempt status for charitable and mutual benefit organizations, private foundations, the unrelated business income tax, and the charitable contributions deduction. An introductory chapter provides valuable perspective and a concise overview of the nontax considerations affecting choice of legal form for a nonprofit organization. The fifth edition incorporates all important new legislative, judicial and administrative developments, including the impact of the COVID-19 pandemic on the nonprofit sector; recent legislation and final regulations on the new excise taxes on excessive executive compensation and large charitable endowments; the unrelated business tax “silo” rules; proposals for enhanced regulation of donor-advised funds; and the robust policy debate over income inequality, elite philanthropy, and the implications for reform of the charitable deduction. Perfect for instructors seeking more intensive tax-focused coverage, this spin-off edition has been carefully customized for use in 2 or 3-unit J.D. and LL.M courses on taxation of the nonprofit sector. Each chapter contains a rich but manageable mix of materials, including well-edited cases, major rulings, policy excerpts, lively notes and questions, skillfully designed problems that raise policy, technical and planning issues, and bibliographic references.

ISBN

9781647081065

Publication Date

2021

Publisher

Foundation Press

Keywords

Nonprofit Organizations, organizational and operational requirements, limitations for tax-exempt status for charitable and mutual benefit organizations, private foundations, the unrelated business income tax, the charitable contributions deduction, impact of the COVID-19 pandemic on the nonprofit sector, recent legislation and final regulations on the new excise taxes on excessive executive compensation and large charitable endowments

Disciplines

Law | Nonprofit Organizations Law | Tax Law

Comments

5th edition

University Casebook Series

Taxation of Nonprofit Organizations, 5th ed.

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