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慈善事業およびその他の免税団体に関する租税法 第3版

The Tax Law of Charities and Other Exempt Organizations: Cases, Materials, Questions and Activities, 3rd Edition

Darryll K. Jones, Steven J. Willis, David A. Brennen, Beverly I. Moran

1 vol. xv, 825pp. Hardbound. 2014.

Matthew Bender. ISBN: 9780769888064

¥34,906

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【Table of Contents】

1 A Brief Overview Of Tax Exempt Organizations

2 The Exempt Purpose Requirement: Public Policy And Illegality Doctrines

3 The Exempt Purpose Requirement: Religious

4 The Exempt Purpose Requirement: Educational

5 The Exempt Purpose Requirement: Scientific

6 The Exempt Purpose Requirement: Charitable

7 Exclusivity And The Commerciality Doctrine

8 Organizational Requirement: Procedural Rules

9 Private Inurement Prohibition

10 Private Benefit Restriction

11 Lobbying Restriction

12 Political Activity Prohibition

13 Private Foundation Status

14 Private Foundation Excise Taxes

15 Alternatives To Private Foundation Status

16 Social Welfare Organizations

17 Labor, Agricultural And Horticultural Organizations

18 Business Leagues

19 Social Clubs

20 States And State-Related Organizations

21 The Unrelated Business Income Tax-In General

22 Unrelated Business Income Tax- Modifications And Deductions

23 Unrelated Business Income Tax-Controlled Entities

24 Unrelated Debt Financed Income

25 Special Ubit Rules For Membership Organizations

26 Deductible Charitable Contributions

27 Foreign Charities And Cross Border Giving

TABLE OF CASES

TABLE OF STATUTES

TABLE OF AGENCY DECISIONS