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Understanding Nonprofit and Tax Exempt Organizations (Understanding Series)
Product details
Description
Understanding Nonprofit and Tax Exempt Organizations is a guide for the law student or practitioner who is looking to understand the law governing the nonprofit, tax exempt sector. This text deals with the many types of tax exempt organizations; the rules, regulations and limitations imposed on tax exempt organizations by the courts, the Internal Revenue Code (IRS) and the Treasury Regulations (the Regulations); the charitable contribution and fundraising issues affecting tax exempt organizations; the unrelated business income tax, excise taxes and intermediate sanctions imposed on tax exempt organizations; and the rules regarding private foundations. This new Second Edition reflects recent changes in the law made by the Pension Protection Act of 2006 and the Patient Protection and Affordable Care Act of 2010.
The Second Edition of Understanding Nonprofit and Tax Exempt Organizations begins with an introduction to nonprofit organizations by discussing the relevant law in general, as nonprofits are governed by state law. Next, tax exempt organizations are discussed, by first giving the reader the background on where such organizations fit in the nonprofit sector; why the organizations are given preferential tax treatment; what form these organizations take; and how such organizations are governed and dissolved. The Second Edition also provides detailed explanations of the various rules, regulations and tests they must follow in order to obtain or retain their tax exempt status as well as the consequences for failure to comply.
Details
- ISBN
- 9781422497579
- Publisher
- Carolina Academic Press
- Publication Date
- October 2023
Condition Guide
Every FrugalText book is graded by our receiving team before it ships. Conditions describe cosmetic state only - content is identical across tiers.
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Acceptable
Readable throughout. Expect highlighting, margin notes, and wear on cover or spine. Best price for the same page numbers.
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Good
Minor highlighting or notes. All pages intact. Cover shows light shelf wear.
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Very Good
Little to no writing. Binding tight. Looks barely used.
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Brand New
Unused and unmarked. Shrinkwrapped when available from the publisher.
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Brand New + eBook
Brand new print copy plus the publisher's eBook and supplemental digital access, where offered.
Shipping & Returns
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Fast, standard shipping
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Rental returns: free at semester's end, prorated if early
Print a prepaid return label from your account whenever you have finished with the book, and drop it at the carrier listed on the label. Returning it by your semester return date, or after it is already overdue, is free with no deduction. Returning it early, before that date, deducts a 15% restocking fee and the label cost from your refund.
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Purchase returns: 15% restocking fee
Purchases can be returned within 30 days in the condition you received. We will email a prepaid return label; once we receive your book, we refund the purchase price minus the 15% restocking fee and the return label cost. Original shipping is non-refundable.
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Shipping costs calculated at checkout
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