Understanding Nonprofit and Tax Exempt Organizations is a guide for the law student or practitioner who is looking to understand the law governing the nonprofit, tax exempt sector. This text deals with the many types of tax exempt organizations; the rules, regulations and limitations imposed on tax exempt organizations by the courts, the Internal Revenue Code (IRS) and the Treasury Regulations (the Regulations); the charitable contribution and fundraising issues affecting tax exempt organizations; the unrelated business income tax, excise taxes and intermediate sanctions imposed on tax exempt organizations; and the rules regarding private foundations. This new Second Edition reflects recent changes in the law made by the Pension Protection Act of 2006 and the Patient Protection and Affordable Care Act of 2010.
The Second Edition of Understanding Nonprofit and Tax Exempt Organizations begins with an introduction to nonprofit organizations by discussing the relevant law in general, as nonprofits are governed by state law. Next, tax exempt organizations are discussed, by first giving the reader the background on where such organizations fit in the nonprofit sector; why the organizations are given preferential tax treatment; what form these organizations take; and how such organizations are governed and dissolved. The Second Edition also provides detailed explanations of the various rules, regulations and tests they must follow in order to obtain or retain their tax exempt status as well as the consequences for failure to comply.
"synopsis" may belong to another edition of this title.
Nicholas Cafardi is Dean Emeritus and Professor of Law Emeritus at Duquesne University School of Law.
Jaclyn Cherry is a Professor of Law at the University of South Carolina School of Law.
"About this title" may belong to another edition of this title.
Seller: HPB-Red, Dallas, TX, U.S.A.
Paperback. Condition: Good. Connecting readers with great books since 1972! Used textbooks may not include companion materials such as access codes, etc. May have some wear or writing/highlighting. We ship orders daily and Customer Service is our top priority! Seller Inventory # S_384612939
Seller: ThriftBooks-Dallas, Dallas, TX, U.S.A.
Paperback. Condition: Very Good. No Jacket. May have limited writing in cover pages. Pages are unmarked. ~ ThriftBooks: Read More, Spend Less. Seller Inventory # G1422497577I4N00
Seller: Blue Vase Books, Interlochen, MI, U.S.A.
Condition: acceptable. The item is very worn but is perfectly usable. Signs of wear can include aesthetic issues such as scratches, dents, worn and creased covers, folded page corners and minor liquid stains. All pages and the cover are intact, but the dust cover may be missing. Pages may include moderate to heavy amount of notes and highlighting, but the text is not obscured or unreadable. Page edges may have foxing age related spots and browning . May NOT include discs, access code or other supplemental materials. Seller Inventory # BVV.1422497577.A
Seller: ThriftBooks-Atlanta, AUSTELL, GA, U.S.A.
Paperback. Condition: Very Good. No Jacket. May have limited writing in cover pages. Pages are unmarked. ~ ThriftBooks: Read More, Spend Less. Seller Inventory # G1422497577I4N00
Seller: ThriftBooks-Dallas, Dallas, TX, U.S.A.
Paperback. Condition: Good. No Jacket. Pages can have notes/highlighting. Spine may show signs of wear. ~ ThriftBooks: Read More, Spend Less. Seller Inventory # G1422497577I3N00
Seller: ThriftBooks-Atlanta, AUSTELL, GA, U.S.A.
Paperback. Condition: Good. No Jacket. Pages can have notes/highlighting. Spine may show signs of wear. ~ ThriftBooks: Read More, Spend Less. Seller Inventory # G1422497577I3N00
Seller: ThriftBooks-Atlanta, AUSTELL, GA, U.S.A.
Paperback. Condition: As New. No Jacket. Pages are clean and are not marred by notes or folds of any kind. ~ ThriftBooks: Read More, Spend Less. Seller Inventory # G1422497577I2N00
Seller: Better World Books, Mishawaka, IN, U.S.A.
Condition: Very Good. Used book that is in excellent condition. May show signs of wear or have minor defects. Seller Inventory # 5974123-6
Seller: Better World Books, Mishawaka, IN, U.S.A.
Condition: Good. Used book that is in clean, average condition without any missing pages. Seller Inventory # 14988117-6
Seller: Better World Books, Mishawaka, IN, U.S.A.
Condition: Fine. Used book that is in almost brand-new condition. Seller Inventory # 52689258-6