Planning Guide for the Law of Tax-Exempt Organizations免税机构法规划指南：策略与解释 下载 pdf 百度网盘 epub 免费 2025 电子版 mobi 在线

An indispensable reference tool, offering professionals hands-onlegal and tax planning tips 　

An essential guide for professionals representing and advising tax-exempt organizations, Planning Guide for the Law of Tax-Exempt Organizations offers a wide variety of practical planning tips, guidance, and helpful information for better meeting clients' needs. This essential companion to the bestselling The Law of Tax-Exempt Organizations, Ninth Edition is a valuable, go-to resource for lawyers and accountants, directors and officers of nonprofit organizations, as well as managers and consultants for tax-exempt organizations.

Written by the leading legal authority in the nonprofit sector, Planning Guide for the Law of Tax-Exempt Organizations features a digest of recent legislation, court opinions, and IRS public and private rulings, as well as checklists of forms and an inventory of penalties.

Additionally, it features?commentaries designed to provide guidance and perspective to tax-exempt professionals and organizations as to how to cope with the developments in the law affecting their practices and the operation of their programs.

作者简介：

Bruce R. Hopkins is the country's leading authority on tax-exempt organizations and is a senior partner with the firm Polsinelli Shalton Flanigan Suelthaus PC. He is also the author of nineteen books, including The Law of Tax-Exempt Organizations, Ninth Edition, Nonprofit Law Made Easy, 650 Essential Nonprofit Law Questions Answered, The Law of Fundraising, Third Edition, Private Foundations: Tax Law and Compliance, Second Edition, The Tax Law of Charitable Giving, Third Edition, The Law of Intermediate Sanctions, and The Law of Tax-Exempt Healthcare Organizations, Second Edition, as well as the newsletter Bruce R. Hopkins' Nonprofit Counsel, all published by Wiley.

CHAPTER 1　Form of Organization and Governance Principles

　Basic Decision: Nonprofit or For-Profit

　Location

　Form of Organization

　Name

　Governing Board

　Officers

　Key Employees

　Management Companies

　Minutes

　Other Documents

　Corporate Governance Principles

　Board Member Responsibilities and Duties

　Protections against Personal Liability

　Minimizing Board Member Liability

　Watchdog Agencies

CHAPTER 2 Acquisition and Maintenance of Tax-Exempt Status

　Nonprofit Organizations

　Concept of Tax Exemption

　Eligibility for Tax-Exempt Status

　Categories of Tax-Exempt Organizations

　Determining Appropriate Category of Tax Exemption

　Concept of Recognition of Tax Exemption

　Applying for Recognition of Tax Exemption

　Legal Aspects of Form 1023

　Bizarre Positions Taken by the IRS

　Legal Aspects of Form 1024

　Preparation of Applications

　Reliance on Determination

　Maintenance of Exempt Status

　Material Changes

　Changes in Form

　Group Exemption

CHAPTER 3 Private Benefit

　Overview of Private Benefit Law

　Actions by Exempt Organizations

　Issues, Strategies, and Commentaries

　Conclusions (Reiterations)

CHAPTER 4 Public Charity and Private Foundation Classification

　Law Basics

　Glossary

　Qualifying for and Maintaining Public Charity Status

　Focus on Supporting Organizations

　Terminations

　Private Foundation Rules

　Charitable Giving Rules

　Donor-Advised Funds

CHAPTER 5 Advocacy Activities

　Concept of Advocacy

　Attempts to Influence Legislation

　Participation in Political Campaign Activities

　Political Organizations

　Internet Activities

　Other Forms of Advocacy

CHAPTER 6 Subsidiaries

　Definition of Subsidiary

　Determining Need for Subsidiary

　Legal Form of Subsidiary

　Bifurcation Basics

　Tax-Exempt Subsidiaries

　Taxable Subsidiaries

　Subsidiaries in Partnerships

　Tax Treatment of Revenue from Subsidiary

　For-Profit Subsidiaries and Public Charity Status

　Social Enterprise

　Practical Operational Considerations

CHAPTER 7 Partnerships and Other Joint Ventures

　Partnerships and Joint Venture Basics

　Flow-Through Entities

　Partnerships--Details

　Limited Liability Companies--Details

　Other Joint Ventures

　Whole Entity Joint Ventures--Commentary

　……

CHAPTER 8 Unrelated Business Rules

CHAPTER 9 Annual information Returns

CHAPTER 10 Disclosure Requirements

CHAPTER 11 Planning in the Face of Difficult Court Opinions

CHAPTER 12 The Legal Audit

Appendices

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书籍介绍

An indispensable reference tool, offering professionals hands-onlegal and tax planning tips

An essential guide for professionals representing and advising tax-exempt organizations, Planning Guide for the Law of Tax-Exempt Organizations offers a wide variety of practical planning tips, guidance, and helpful information for better meeting clients' needs. This essential companion to the bestselling The Law of Tax-Exempt Organizations, Ninth Edition is a valuable, go-to resource for lawyers and accountants, directors and officers of nonprofit organizations, as well as managers and consultants for tax-exempt organizations.

Written by the leading legal authority in the nonprofit sector, Planning Guide for the Law of Tax-Exempt Organizations features a digest of recent legislation, court opinions, and IRS public and private rulings, as well as checklists of forms and an inventory of penalties.

Additionally, it features?commentaries designed to provide guidance and perspective to tax-exempt professionals and organizations as to how to cope with the developments in the law affecting their practices and the operation of their programs.