Wiley Nonprofit Authority: The Law of Tax-Exempt Organizations (PDF)

Praise for the law of tax-exempt organizations
"Mr. Hopkins--just wanted to let you know how much I amgetting from The Law of Tax-Exempt Organizations. It isexceptionally clear, well organized, and well written. It has beena huge help to both my clients and me and allows me to feelconfident in my advisory work in this area. Thank you for yourefforts!"--Matthew Leader, Marcus Attorneys, Brooklyn, NewYork
A comprehensive guide to the law of tax-exemptorganizations--written by Bruce R. Hopkins, the most respectedname in the field
No doubt you know tax-exempt organizations are subject to acomplex set of statutes and regulations that are as diverse as theorganizations that are covered. As a lawyer, manager, accountant,director, officer, or executive for a nonprofit, you face specialrules governing everything from how your organization must beorganized to methods of measuring unrelated business income. Thelast decade alone bears witness to an immense and unprecedentedaugmentation of the federal tax (and other) law of tax-exemptorganizations. You need an easy-to-use reference--written inplain English--to help you understand the issues at hand andmake informed decisions. You need The Law of Tax-ExemptOrganizations, Tenth Edition.
Written by Bruce R. Hopkins, one of the country's leading legalauthorities on tax-exempt organizations, this resource will allowyou--whether you are a newcomer to the field or a seasonedpractitioner--to learn particular aspects of the subjectmatter or get a quick refresher regarding specific rules ofinterest.
Take a look inside the Tenth Edition for new coverageon:
* 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 revenueprocedures
* 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 RevenueCode citations, references to regulations, IRS rulings, courtopinions, tax law literature, current articles, tax law reviewnotes, tables of cases, and tables of IRS rulings, this publicationis supplemented annually with significant updates on the latestdevelopments in:
* Nonprofit governance
* Nonprofit regional healthcare cooperatives
* New rules for donor-advised funds
* New rules for supporting organizations
* Expanded discussion of private benefit doctrine (to reflectrecent IRS ruling activity)
* Updates on unrelated business activities
* Integration of new Treasury Department regulations
As an extra celebratory bonus, when you purchase the printversion of this Tenth Edition, you will also receive a free ebookdownload of The Law of Tax-Exempt Organizations, TenthEdition. For details, see the inside back cover of thisbook.
With everything you need in one volume, this must-own guide fornonprofit executives, officers, directors, lawyers, accountants,and consultants is the resource you will turn to time and again forthe reliable advice you need to complicated tax law issues.