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The Tax Law of Associations

The Tax Law of Associations

Paperback

Business GeneralInvesting & FinanceGeneral Law

ISBN10: 0470455489
ISBN13: 9780470455487
Publisher: Wiley
Published: Apr 1 2009
Pages: 528
Weight: 1.90
Height: 1.50 Width: 6.60 Depth: 9.40
Language: English
The Tax Law of Associations summarizes the law concerning acquisition and maintenance of associations' tax exemption. It explores various other bodies of tax law applicable to exempt associations, including the private inurement doctrine, the intermediate sanctions rules, the lobbying rules, and the unrelated business restrictions. Coverage also includes: the political activities rules, including the use of political action committees by associations; associations' use of for-profit subsidiaries; supporting organizations; involvement in partnerships and other joint ventures; as well as charitable giving and fundraising rules.

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