协会税法 The Tax Law of Associati*** pdf 夸克云 tct umd 下载 2025 azw3 kindle

The Tax Law of Associati*** summarizes the law concerning acquisition and maintenance of associati***' tax exemption. It explores various other bodies of tax law applicable to exempt associati***, including the private inurement doctrine, the intermediate sancti*** rules, the lobbying rules, and the unrelated business restricti***. Coverage also includes: the political activities rules, including the use of political action committees by associati***; associati***' use of for-profit subsidiaries; ***ing ***anizati***; involvement in partnerships and other joint ventures; as well as charitable giving and fundraising rules.

作者简介：

Bruce R. Hopkins is the country’s leading authority on the law of tax-exempt ***anizati*** and is a lawye***ith the firm Polsinelli Shalton Welte Suelthaus PC. He is also the author of 19 books, including The Law of Tax-Exempt Organizati***, Eighth Edition; Planning Guide for the Law of Tax-Exempt Organizati***; The Tax Law of Unrelated Business for Nonprofit Organizati***; Nonprofit Law Made Easy; 650 Essential Nonprofit Law Questi*** Answered; The Law of Fundraising, Third Edition; Private Foundati***: Tax Law and Compliance, Second Edition; The Tax Law of Charitable Giving, Third Edition; The Law of Intermediate Sancti***; and The Law of Tax-Exempt Healthcare Organizati***, Second Edition; all published by John Wiley & S***. Mr. Hopkins also writes the monthly newsletter Bruce R. Hopkins’ Nonprofit Counsel, also published by John Wiley & S***.

Preface.

Chapter One: Associati***, Society, and the Tax Law.

1.1 Introduction to Associati***.

1.2 History and Evolution of Associati***.

1.3 Role of Associati*** in Society.

1.4 Rationales for Associati***’ Tax Exemption.

1.5 Forms of Associati***.

1.6 Other Exempt "Associati***": A Comparative Analysis.

1.7 Comparis*** to Other Exempt Organizati***.

Chapter Two: Tax Exemption for Business Leagues and Similar Organizati***.

2.1 Concept of Tax Exemption.

2.2 Recognition of Tax Exemption.

2.3 Appropriate Exemption Category.

2.4 Business Leagues in General.

2.5 Legislative and Regulatory History.

2.6 Definition of Business.

2.7 Line-of-Business Requirement.

2.8 Membership Services.

2.9 Professional Organizati***.

2.10 Disqualifying Activities.

2.11 Chambers of Commerce.

2.12 Boards of Trade.

2.13 Real Estate Boards.

2.14 Professional Football Leagues.

2.15 Application for Recognition of Exemption (Form 1024).

2.16 Nonexempt Membership Organizati***.

Chapter Three: Private Inurement, Private Benefit, and Excess Benefit Transacti***.

3.1 Essence of Private Inurement.

3.2 Concept of Net Earnings.

3.3 Requisite Insider.

3.4 Types of Private Inurement.

3.5 Private Inurement and Associati***.

3.6 Private Benefit Doctrine.

3.7 Private Benefit and Associati***.

3.8 Excess Benefit Transacti***.

Chapter Four: Lobbying and Political Activities.

4.1 Associati*** and Lobbying.

4.2 Lobbying Tax Law Rules.

4.3 Associati*** and Political Campaign Activities.

4.4 Public Advocacy Activities.

4.5 Political Activities Tax Law Rules.

4.6 C***titutionality of Statutory Scheme.

4.7 Associati***’ Use of Political Organizati***.

Chapter Five: Unrelated Business Rules.

5.1 Analytic Framework.

5.2 Definition of Trade or Business.

5.3 Fragmentation Rule.

5.4 Profit Motive Requirement.

5.5 Regularly Carried On Rule.

5.6 Related Business Rule.

5.7 Substantially Related Business Rule.

5.8 Advertising Activities.

5.9 Excepti*** to Rules.

5.10 Unrelated Debt-Financed Income Rules.

Chapter Six: For-Profit Subsidiaries and Limited Liability Companies.

Chapter Seven: Associati***, Partnerships, and Joint Ventures.

Chapter Eight: Association-Related Foundati***.

Chapter Nine: Charitable Giving and Fundraising.

Chapter Ten: Annual Reporting and Disclosure Requirements.

Chapter Eleven: Summary of Non–Tax Association Law.

Appendices.

Tables.

Table of Cases.

Index.

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书籍介绍

The Tax Law of Associati*** summarizes the law concerning acquisition and maintenance of associati***' tax exemption. It explores various other bodies of tax law applicable to exempt associati***, including the private inurement doctrine, the intermediate sancti*** rules, the lobbying rules, and the unrelated business restricti***. Coverage also includes: the political activities rules, including the use of political action committees by associati***; associati***' use of for-profit subsidiaries; ***ing ***anizati***; involvement in partnerships and other joint ventures; as well as charitable giving and fundraising rules.