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The Tax Law of Associations
Bruce R. Hopkins
出版John Wiley & Sons, 2006-06-27
主題Business & Economics / Nonprofit Organizations & Charities / GeneralBusiness & Economics / General
ISBN04700500399780470050033
URLhttp://books.google.com.hk/books?id=2nDXlmKNkU8C&hl=&source=gbs_api
EBookSAMPLE
註釋The Tax Law of Associations summarizes the law concerning acquisition and maintenance of associations' tax exemption. It explores various other bodies of tax law applicable to exempt associations, including the private inurement doctrine, the intermediate sanctions rules, the lobbying rules, and the unrelated business restrictions. Coverage also includes: the political activities rules, including the use of political action committees by associations; associations' use of for-profit subsidiaries; supporting organizations; involvement in partnerships and other joint ventures; as well as charitable giving and fundraising rules.