by Bruce R. Hopkins

The authoritative reference for nonprofit law, by leading expert Bruce R. Hopkins
The Law of Tax-Exempt Organizations 11th edition details the complex set of statutes, regulations that govern this diverse category of organizations, IRS rulings, and court opinions. This new edition includes the most up-to-date coverage of subjects such as: nonprofit governance, and new rules for donor advised funds and supporting organizations, updates on unrelated business activities. Discussion of subjects such as the private inurement doctrine and private benefit doctrine have been expanded in light of recent IRS ruling activity.

Written in plain English and supplemented annually, this book helps the lawyers and managers of tax-exempt organizations stay up to date on relevant law developments so they can make more informed decisions about their organization's actions and future direction. This eleventh edition is an important revision, with significant updates and vital information you need to know.
•Get up to date on the latest regulations and court opinions
•See how recent IRS rulings impact many aspects of tax-exempt organizations law
•Learn how the health care shift has generated new guidelines
•Read new law concerning legislative and political activities, intermediate sanctions, and more

Written by one of the country's leading authorities on the law surrounding tax-exempt organizations, this comprehensive and authoritative reference allows you to learn the particulars of the subject matter or get a quick refresher regarding specific rules of interest. For newcomers and experienced practitioners alike, The Law of Tax-Exempt Organizations 11th edition provides a single-volume resource for the latest, most up-to-date information aspects of the law.

Editorial Reviews


From the Back Cover


The definitive legal guide for tax-exempt organizations

Tax-exempt organizations are subject to a complex set of statutes, regulations, and case law that are as diverse as the organizations that are covered. Lawyers, managers, accountants, directors, officers, and executives for nonprofit organizations are subject to special rules that govern practices such as how an organization must be organized, methods of measuring unrelated business income, and much more. To keep abreast of the ever-changing tax laws, you need a reliable reference that is written in plain English. The Law of Tax-Exempt Organizations, Eleventh Edition and the companion website offers a clear understanding of the evolving statutes, regulations, and court decisions in order to help you make informed decisions.

Organized to be easily accessible, The Law of Tax-Exempt Organizations is written by Bruce R. Hopkins, one of the country's leading legal authorities on the topic. No matter what your professional experience—new to the field or a well-established practitioner—this vital resource contains information on targeted aspects of tax laws and regulations as well as a quick refresher course on recent changes to the laws related to tax-exempt organizations.

With detailed documentation and citations on Internal Revenue Code citations, references to regulations, IRS rulings, court opinions, tax law literature, current articles, tax law review notes, tables of cases, and tables of IRS rulings, this publication is supplemented annually with significant updates on the latest developments in:
• Nonprofit governance
• Legislative and political activity
• New rules for donor-advised funds
• New rules for supporting organizations
• Expanded discussion of private benefit doctrine (to reflect recent IRS ruling activity)
• Updates on unrelated business activities
• Use of subsidiaries and joint ventures

Comprehensive, reliable, and accessible, this essential guide is the resource you will turn to time and again for the dependable advice you need to understand complicated tax law issues.

For more information on this and all of Bruce Hopkins's nonprofit law publications, visit wiley.com/go/Hopkins



About the Author


BRUCE R. HOPKINS is the principal with the Bruce R. Hopkins Law Firm, LLC. He is the Professor from Practice at the University of Kansas School of Law. He is also the author and coauthor of over 30 books, all published by Wiley, including Bruce R. Hopkins Nonprofit Law Dictionary and The Tax Law of Charitable Giving, Fifth Edition. Hopkins earned his juris doctorate and master of laws degrees at the George Washington University. He has practiced law for over forty-five years and is a member of the District of Columbia and Missouri bars. He received the 2007 Outstanding Nonprofit Lawyer Award (Vanguard Lifetime Achievement Award) from the American Bar Association, Section of Business Law, Committee on Nonprofit Corporations. He is listed in The Best Lawyers in America, Nonprofit Organizations/Charities Law, 2007–2015.


Product Details

Series: Wiley Nonprofit Authority (Book 4)

Hardcover: 1152 pages
Publisher: Wiley; 11 edition (October 19, 2015)
Language: English
ISBN-10: 1118873696
ISBN-13: 978-1118873694