Taxation of Nonprofit Organizations : Cases and Materials Hardback
by James J. Fishman, Stephen Schwarz, Lloyd Hitoshi Mayer
Part of the University Casebook Series series
Hardback
- Information
Description
This casebook has been adapted from the authors' pioneering and widely used casebook, Nonprofit Organizations: Cases and Materials.
Topics covered include organizational and operational requirements and limitations for tax-exempt status for charitable and mutual benefit organizations, private foundations, the unrelated business income tax, and the charitable contributions deduction.
An introductory chapter provides valuable perspective and a concise overview of the nontax considerations affecting choice of legal form for a nonprofit organization.
The Fifth Edition incorporates all important new legislative, judicial and administrative developments, including the impact of the COVID-19 pandemic on the nonprofit sector; recent legislation and final regulations on the new excise taxes on excessive executive compensation and large charitable endowments; the unrelated business tax "silo" rules; proposals for enhanced regulation of donor-advised funds; and the robust policy debate over income inequality, elite philanthropy, and the implications for reform of the charitable deduction. Perfect for instructors seeking more intensive tax-focused coverage, this spin-off edition has been carefully customized for use in 2 or 3-unit J.D. and LL.M courses on taxation of the nonprofit sector.
Each chapter contains a rich but manageable mix of materials, including well-edited cases, major rulings, policy excerpts, lively notes and questions, skillfully designed problems that raise policy, technical and planning issues, and bibliographic references.
Information
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Out of StockMore expected soonContact us for further information
- Format:Hardback
- Pages:872 pages
- Publisher:West Academic Publishing
- Publication Date:30/12/2021
- Category:
- ISBN:9781647081065
£284.00
£270.95
Information
-
Out of StockMore expected soonContact us for further information
- Format:Hardback
- Pages:872 pages
- Publisher:West Academic Publishing
- Publication Date:30/12/2021
- Category:
- ISBN:9781647081065