Nonprofit Organizations Cases and Materials - 7th Edition - James J. Fishman

Nonprofit Organizations Cases and Materials 7th Edition James J. Fishman

ISBN: 9798317701529

The Seventh Edition of this highly regarded and innovative casebook continues its tradition of combining rigorous legal analysis with practical and policy-oriented perspectives on nonprofit organizations and tax-exempt entities. Featuring a rich blend of cases, statutes, problems, notes, and scholarly commentary, the text is flexible enough to support a broad survey course, a policy-focused seminar, or an advanced J.D. or LL.M. course in nonprofit and tax-exempt organizations.

Each major topic is accompanied by carefully crafted problems, thought-provoking questions, policy discussions, and selected references for further study, encouraging students to engage critically with both the doctrinal and practical dimensions of the field. The result is a casebook that not only teaches the governing legal rules but also explores the policy choices, institutional structures, and social objectives that shape the nonprofit sector.

Highlights of the Seventh Edition

• Comprehensive Legislative and Regulatory Updates — Incorporates significant federal legislation enacted since the previous edition, including changes affecting the charitable contribution deduction and the excise tax on college and university endowments under the One Big Beautiful Bill Act, as well as important federal and state regulatory developments.

• Race-Conscious Admissions and Tax Exemption — Examines the implications of the Supreme Court’s decision ending race-conscious college admissions and explores its potential effects on charitable tax exemption, scholarship programs, grantmaking activities, and other nonprofit initiatives.

• New Materials on the Illegality Doctrine — Introduces a new problem exploring how the illegality doctrine affects qualification for charitable tax-exempt status and the broader relationship between public policy and tax exemption.

• Expanded Coverage of Political Activity and Advocacy — Reorganized and updated treatment of the restrictions on lobbying and political campaign activities by organizations described in Internal Revenue Code § 501(c)(3), along with discussion of alternative organizational structures used for political advocacy and election-related activities.

• Donor-Advised Funds and Philanthropic Vehicles — Updated policy and practical analysis of donor-advised funds, private foundations, and other charitable giving mechanisms, reflecting ongoing debates about philanthropy, accountability, and regulatory oversight.

• College Athletics and Nonprofit Organizations — Includes excerpts from the Supreme Court’s decision in Alston v. NCAA and examines subsequent legal developments that have expanded opportunities for student-athletes to receive compensation for the use of their names, images, and likenesses.

• Streamlined and Refined Presentation — Outdated materials have been removed, while cases, notes, and commentary have been carefully edited to improve clarity, focus, and classroom usability.

Combining current legal developments, practical applications, and sophisticated policy analysis, the Seventh Edition provides students with a comprehensive understanding of the law governing nonprofit organizations and tax-exempt entities. It remains an indispensable resource for studying the legal, economic, and social issues that shape the modern nonprofit sector.

Nonprofit Organizations Cases and Materials 7th Edition James J. Fishman,
ISBN: 9798317701529, 979-8317701529, 979-8-3177-0152-9, 979-8-31770-152-9