Includes bibliographical references (pages xxxvii) and index.
Contents:
Definition of and rationales for tax-exempt organizations -- Overview of nonprofit sector and tax-exempt organizations -- Source, advantages, and disadvantages of tax-exemption -- Organizational, operational, and related tests and doctrines -- Nonprofit governance -- Concept of charitable -- Charitable organizations -- Educational organizations -- Scientific organizations -- Religious organizations -- Other charitable organizations -- Public charities and private foundations -- Social welfare organizations -- Business leagues and like organizations -- Social clubs -- Labor, agricultural, and horticultural organizations -- Political organizations -- Employee benefit funds -- Other tax-exempt organizations -- Private inurement and private benefit -- Intermediate sanctions -- Legislative activities by tax-exempt organizations -- Political campaign activities by tax-exempt organizations -- Unrelated business activities -- Exemption recognition and notice processes -- Administrative and litigation procedures -- Operational requirements -- Tax-exempt organizations and exempt subsidiaries -- Tax-exempt organizations and for-profit subsidiaries -- Tax-exempt organizations and joint ventures -- Tax-exempt organizations : other operations and restructuring.
This resource is supported by the Institute of Museum and Library Services under the provisions of the Library Services and Technology Act as administered by State Library of Iowa.