The Law of Tax-Exempt Organizations (Wiley Nonprofit Authority) offers a comprehensive guide for professionals managing nonprofit entities. Authored by Bruce R. Hopkins, this 11th edition provides an in-depth analysis of the complex legal landscape governing tax-exempt organizations. Covering topics such as nonprofit governance and updates on donor advised funds and supporting organizations, it also delves into new rules surrounding unrelated business activities.
Expanding upon discussions related to the private inurement doctrine and private benefit doctrine, this edition includes significant revisions and updates based on recent IRS rulings. Written in accessible language, it is designed to be a valuable resource for lawyers and managers of tax-exempt organizations, helping them stay informed about relevant law developments and make well-informed decisions.
Key topics include:
- Nonprofit governance
- New rules for donor advised funds and supporting organizations
- Updates on unrelated business activities
- The impact of recent IRS rulings, including discussions on the private inurement and private benefit doctrines
- The health care shift and its implications on tax-exempt organizations law
With 1152 pages of detailed content, this edition is an essential tool for anyone involved in the management or legal representation of nonprofit organizations. It is published by Wiley with ISBN-10: 9781118873694 and ISBN-13: 978-1118873694, and was released on October 19, 2015.