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04997aam a2200493 i 4500 001 A5D9650E38A911ED914067003BECA4DB 003 SILO 005 20220920010102 008 211208t20222022ncua b 001 0 eng 010 $a 2021059235 020 $a 1531020127 020 $a 9781531020125 035 $a (OCoLC)1294399354 040 $a DLC $b eng $e rda $c DLC $d OCLCO $d OCLCF $d OCLCO $d GUL $d CLU $d SILO 042 $a pcc 043 $a n-us--- 050 00 $a KF6449 $b .C345 2022 082 00 $a 343.7306/6 $2 23/eng/20220131 100 1 $a Cafardi, Nicholas P., $e author. 245 10 $a Understanding nonprofit and tax exempt organizations / $c by Nicholas P. Cafardi, Jaclyn Fabean Cherry. 250 $a Third edition. 264 1 $a Durham, North Carolina : $b Carolina Academic Press, $c [2022] 300 $a xx, 430 pages : $b illustration ; $c 26 cm. 490 1 $a Carolina Academic Press understanding series 504 $a Includes bibliographical references and index. 505 0 $a Introduction to tax exempt organizations -- Structuring a nonprofit organization -- Governance of nonprofit organizations -- Dissolving a nonprofit organization -- Rationales for tax exemption -- IRS tests for tax exemption -- Court imposed limits on tax exempt organizations -- Religious organizations and churches -- Educational organizations -- Healthcare organizations -- Arts organizations -- Other IRC section 501(c)(3) organizations -- IRC section 501(c)(4) : social welfare organizations -- Other tax exempt organizations -- IRC section 527 : political organizations -- Unrelated business income tax -- Charitable contributions -- Fundraising -- Private foundations -- Securing and maintaining tax exempt status. 520 $a "Understanding Nonprofit and Tax Exempt Organizations is a guide for the law student or practitioner who is looking to understand the law governing the nonprofit, tax exempt sector. This text deals with the many types of tax exempt organizations; the rules, regulations and limitations imposed on tax exempt organizations by the courts, the Internal Revenue Code (IRC) and the Treasury Regulations (Regulations); the charitable contribution and fundraising issues affecting tax exempt organizations; the unrelated business income tax, excise taxes and intermediate sanctions imposed on tax exempt organizations; and the rules regarding private foundations. In light of the Tax Cuts and Jobs Act of 2017, this new Third Edition includes a more detailed chapter on Churches and religious organizations, reflecting recent changes in the law overall for charitable nonprofit organizations and sets out new IRS online filing and reporting requirements put in place during the pandemic. The Third Edition of Understanding Nonprofit and Tax Exempt Organizations begins with an introduction to nonprofit organizations by discussing the relevant law in general, as nonprofits are governed by state law. Next, tax exempt organizations are discussed, by first giving the reader the background on where such organizations fit in the nonprofit sector; why the organizations are given preferential tax treatment; what form these organizations take; and how such organizations are governed and dissolved. The Third Edition also provides detailed explanations of the various rules, regulations and tests organizations must follow in order to obtain or retain their tax exempt status as well as the consequences for failure to comply and looks at the court created commerciality and public policy doctrines"-- $c Provided by publisher. 650 0 $a Nonprofit organizations $x Law and legislation $x Law and legislation $z United States. 650 0 $a Charitable uses, trusts, and foundations $x Taxation $z United States. 650 0 $a Nonprofit organizations $x Law and legislation $z United States. 650 0 $a Charitable uses, trusts, and foundations $z United States. 650 7 $a Charitable uses, trusts, and foundations. $2 fast $0 (OCoLC)fst00852380 650 7 $a Charitable uses, trusts, and foundations $x Taxation. $2 fast $0 (OCoLC)fst00852391 650 7 $a Nonprofit organizations $x Law and legislation. $2 fast $0 (OCoLC)fst01038908 650 7 $a Nonprofit organizations $x Law and legislation. $x Law and legislation. $2 fast $0 (OCoLC)fst01038937 651 7 $a United States. $2 fast $0 (OCoLC)fst01204155 655 7 $a Study guides. $2 lcgft 700 1 $a Cherry, Jaclyn Fabean, $e author. 775 08 $i Revision of: $a Cafardi, Nicholas P. $t Understanding nonprofit and tax exempt organizations. $b 2nd ed. $d New Providence, NJ : LexisNexis, ©2012 $z 9781422497579 $w (OCoLC)762374673 $w (OCoLC)762374673 776 08 $i Online version: $a Cafardi, Nicholas P. $t Understanding nonprofit and tax exempt organizations. $b Third edition. $d Durham, North Carolina : Carolina Academic Press, [2022] $z 9781531020132 $w (DLC) 2021059236 830 0 $a Understanding series (New York, N.Y.) 941 $a 1 952 $l OVUX522 $d 20230517011112.0 956 $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=A5D9650E38A911ED914067003BECA4DBInitiate Another SILO Locator Search