The tax law of associations /

Hopkins, Bruce R.

The tax law of associations / Bruce R. Hopkins - Hoboken, N.J. : Wiley, c2006 - xxiv, 496 p. ; 26 cm.

Includes bibliographical references and index

Associations, society, and the tax law -- Tax exemption for business leagues and similar organizations -- Private inurement, private benefit, and excess benefit transactions -- Lobbying and political activities -- Unrelated business rules -- For-profit subsidiaries and limited liability companies -- Associations, partnerships, and joint ventures -- Association-related foundations -- Charitable giving and fundraising -- Annual reporting and disclosure requirements -- Summary of non-tax association law

9780470455487 0471771538 (cloth : acid-free paper) 9780471771531 (cloth : acid-free paper)


Nonprofit organizations--Taxation--Law and legislation--United States
Associations, institutions, etc.--Taxation--Law and legislation--United States

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