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