Book description
A comprehensive guide to understanding the theory and implications of
constitutional law as it relates to tax-exempt organizations
Although the U. S. Constitution does not make any reference to
nonprofit organizations-not surprising, since the Constitution is not
a framework for the structure of the entirety of U. S. society-the
Supreme Court has effusively shaped nonprofit law. Now, leading
nonprofit law expert Bruce R. Hopkins discusses how tax-exempt
organizations, including educational, religious, and healthcare
institutions, are directly affected by constitutional law decisions
and other pronouncements from the U. S. Supreme Court.
- Written by one of the country's leading legal authorities on
tax-exempt organizations
- Provides a comprehensive, authoritative examination of
constitutional law principles and their implications for
tax-exempt organizations
- Includes coverage of the Supreme Court's perspective on
nonprofit organizations and tax exemption, applicability of the
Establishment and Free Exercise Clauses to nonprofit religious
organizations, the import of Free Speech principles in the
charitable fundraising context, the constitutionality of the
individual health insurance mandate, and more
- Other titles by Bruce R. Hopkins: The Law of Tax-Exempt
Organizations, Tenth Edition, The Law of Fundraising, Fourth
Edition, and The Tax Law of Charitable Giving, Fourth Edition
Should religious organizations be exempt from taxation? Should
religious groups get tax exemptions not available to other
organizations? Are state charitable solicitation acts constitutional?
Is the health insurance mandate constitutional? Is the Affordable Care
Act subject to legal challenge at this time? How many ways has the
Supreme Court shaped nonprofit law? Get answers to these questions and
many more from Tax-Exempt Organizations and Constitutional Law.
BRUCE R. HOPKINS is a senior partner with the firm Polsinelli
Shughart PC. He is also the author of more than twenty-eight books,
including The Law of Tax-Exempt Organizations, Tenth Edition,
Planning Guide for the Law of Tax-Exempt Organizations, Nonprofit
Law Made Easy, and The Tax Law of Charitable Giving, Fourth
Edition, as well as the monthly newsletter Bruce R. Hopkins'
Nonprofit Counsel, all published by Wiley.
