Description
The Tax Law of Associations
Condition: BRAND NEW ISBN: 9780470455487 Author(s): Bruce R. Hopkins Format: Paperback Language: English Year: 2009 Edition: 1st Publisher: John Wiley & Sons Inc Pages: 528
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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