The Law of Tax-Exempt Organizations

Ensure compliance with the latest tax-exempt legal developments

The 13th edition of The Law of Tax-Exempt Organizations compiles all of the latest pertinent statutes, regulations, rulings, and court opinions into a single authoritative resource. Written by renowned authors and legal experts Bruce R. Hopkins and Shane Hamilton, this book uses accessible language and extensive tabular information to allow for easy navigation and quick reference.

A companion website provides seven additional online resources, including Cumulative Tables of IRS Private Letter Rulings, Technical Advice Memoranda, and Counsel Memoranda. Sample topics featured in this book include:

• Nonprofit governance, including board duties and responsibilities in duty of care, loyalty, and obedience
• Charitable organizations focusing on relief of distressed, provision of housing, and promotion of health and social welfare
• General constitutional law principles and internal revenue code provisions for religious organizations
• Public charities, private foundations, and other types of charitable organizations, such as amateur sports leagues, business leagues, and social clubs

Tax laws are continuously evolving and the statutes and regulations for tax-exempt organizations change more quickly than most. The thirteenth edition of The Law of Tax-Exempt Organizations is an essential reference for all non-profit organizations to ensure compliance in all directives and activities.

SHANE T. HAMILTON is one of the country’s leading practitioners in the field of nonprofit and tax-exempt organizations. He has extensive experience in advising tax-exempt clients in connection with their complex nonprofit and tax matters and representing them before the IRS.

The late BRUCE R. HOPKINS was a practicing lawyer for 50 years in the tax-exempt organizations field, a prolific author or coauthor of more than 40 books on nonprofit law, and a law professor. He spoke extensively at nonprofit and tax-exempt organizations conferences nationally and internationally and was widely considered to be the “Dean of Nonprofit Law.”