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  <titleInfo>
    <nonSort>The </nonSort>
    <title>tax law of associations</title>
  </titleInfo>
  <name type="personal">
    <namePart>Hopkins, Bruce R.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
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    <place>
      <placeTerm type="text">Hoboken, N.J</placeTerm>
    </place>
    <publisher>Wiley</publisher>
    <dateIssued>c2006</dateIssued>
    <dateIssued encoding="marc">2006</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxiv, 496 p. ; 26 cm.</extent>
  </physicalDescription>
  <tableOfContents>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</tableOfContents>
  <targetAudience authority="marctarget">specialized</targetAudience>
  <note type="statement of responsibility">Bruce R. Hopkins</note>
  <note>Includes bibliographical references and index</note>
  <subject authority="lcsh">
    <topic>Nonprofit organizations</topic>
    <topic>Taxation</topic>
    <topic>Law and legislation</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Associations, institutions, etc</topic>
    <topic>Taxation</topic>
    <topic>Law and legislation</topic>
    <geographic>United States</geographic>
  </subject>
  <identifier type="isbn">9780470455487</identifier>
  <identifier type="isbn">0471771538 (cloth : acid-free paper)</identifier>
  <identifier type="isbn">9780471771531 (cloth : acid-free paper)</identifier>
  <identifier type="uri">http://www.loc.gov/catdir/toc/ecip0610/2006008033.html</identifier>
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    <url displayLabel="Table of contents">http://www.loc.gov/catdir/toc/ecip0610/2006008033.html</url>
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