Book description
Praise for the law of tax-exempt organizations
"Mr. Hopkins-just wanted to let you know how much I am getting
from The Law of Tax-Exempt Organizations. It is exceptionally
clear, well organized, and well written. It has been a huge help to
both my clients and me and allows me to feel confident in my advisory
work in this area. Thank you for your efforts!"-Matthew Leader,
Marcus Attorneys, Brooklyn, New York
A comprehensive guide to the law of tax-exempt
organizations-written by Bruce R. Hopkins, the most respected name
in the field
No doubt you know tax-exempt organizations are subject to a complex
set of statutes and regulations that are as diverse as the
organizations that are covered. As a lawyer, manager, accountant,
director, officer, or executive for a nonprofit, you face special
rules governing everything from how your organization must be
organized to methods of measuring unrelated business income. The last
decade alone bears witness to an immense and unprecedented
augmentation of the federal tax (and other) law of tax-exempt
organizations. You need an easy-to-use reference-written in plain
English-to help you understand the issues at hand and make informed
decisions. You need The Law of Tax-Exempt Organizations, Tenth Edition.
Written by Bruce R. Hopkins, one of the country's leading legal
authorities on tax-exempt organizations, this resource will allow
you-whether you are a newcomer to the field or a seasoned
practitioner-to learn particular aspects of the subject matter or get
a quick refresher regarding specific rules of interest.
Take a look inside the Tenth Edition for new coverage on:
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Katrina Emergency Tax Relief Act of 2005
-
Tax Technical Corrections Act of 2007
-
Patient Protection and Affordable Care Act
-
Health Care and Education Reconciliation Act of 2010
-
New Treasury Department regulations
-
New Internal Revenue Service revenue rulings and revenue procedures
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Countless opinions from various federal courts
-
IRS "private" determinations-private letter rulings,
technical advice memoranda, and chief counsel advice memoranda
With detailed documentation and citations on Internal Revenue Code
citations, references to regulations, IRS rulings, court opinions, tax
law literature, current articles, tax law review notes, tables of
cases, and tables of IRS rulings, this publication is supplemented
annually with significant updates on the latest developments in:
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Nonprofit governance
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Nonprofit regional healthcare cooperatives
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New rules for donor-advised funds
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New rules for supporting organizations
-
Expanded discussion of private benefit doctrine (to reflect
recent IRS ruling activity)
-
Updates on unrelated business activities
-
Integration of new Treasury Department regulations
As an extra celebratory bonus, when you purchase the print version of
this Tenth Edition, you will also receive a free ebook download of
The Law of Tax-Exempt Organizations, Tenth Edition. For
details, see the inside back cover of this book.
With everything you need in one volume, this must-own guide for
nonprofit executives, officers, directors, lawyers, accountants, and
consultants is the resource you will turn to time and again for the
reliable advice you need to complicated tax law issues.
Bruce R. Hopkins is a senior partner with the firm
Polsinelli Shughart PC. He is also the author or coauthor of more than
twenty-five books, all published by Wiley, including The New Form
990, Nonprofit Governance, and Nonprofit Law Made Easy.
Hopkins earned his juris doctorate and master of laws degrees at the
George Washington University. He has practiced law for forty years and
is a member of the District of Columbia and Missouri bars. He received
the 2007 Outstanding Nonprofit Lawyer Award (Vanguard Lifetime
Achievement Award) from the American Bar Association, Section of
Business Law, Committee on Nonprofit Corporations. He is listed in
The Best Lawyers in America, Nonprofit Organizations/Charities
Law, 2007-2011.
