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The Third Edition of this pioneering casebook includes a comprehensive mix of materials that is adaptable to a survey course, a policy-oriented seminar, or a more specialized J.D. or graduate-level tax class. Every major topic is accompanied by a skillfully developed set of problems, lively author's notes and questions, and bibliographic references. Highlights include: Coverage of the many significant developments since the last edition, including new cases on deviation, donor standing and the duty of loyalty, an in-depth discussion of the final intermediate sanctions regulations and other efforts to control excessive insider compensation, revised materials on evolving tax exemption standards for health care providers, and new sections on international grantmaking, disaster relief organizations, and Internet-related issues. Expanded discussion of the political campaign activities of churches and other charities, and an overview of the use and abuse of section 527 organizations. A reorganized chapter on commerciality, with integrated coverage of the impact of commercial activities on exempt status, the unrelated business income tax, and complex structures such as joint ventures. A new basic problem on the distinction between private foundations and public charities, and discussion of policy issues on private foundation payout, donor-advised funds, and supporting organizations. An up-to-date survey of the ongoing Congressional scrutiny of nonprofit sector abuses and pending charitable tax reform legislation. Pruning of older or dated materials and more tightly-edited cases and notes.
- Sales Rank: #2212215 in Books
- Brand: Brand: Foundation Pr
- Published on: 2007-05-01
- Ingredients: Example Ingredients
- Original language: English
- Number of items: 1
- Dimensions: 10.00" h x 7.75" w x 2.00" l, .0 pounds
- Binding: Hardcover
- 1237 pages
- Used Book in Good Condition
About the Author
Professor of Law, Hastings College of Law
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Five Stars
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Excellent book. Thanks!
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