Just about everything an exempt organization does amounts to one or more businesses, these businesses are regularly carried on, and these businesses are related, unrelated, or shielded from taxation by a statutory exception.
Just about everything an exempt organization does amounts to one or more businesses, these businesses are regularly carried on, and these businesses are related, unrelated, or shielded from taxation by a statutory exception.
Get comprehensive, detailed guidance on the tax law of unrelated businesses for tax-exempt organizations, written by the leading expert in the field
The Tax Law of Unrelated Business for Nonprofit Organizations has everything you need to help you understand and interpret the general rules, modifications, and exceptions of the tax law of unrelated business for nonprofit organizations—including the unrelated debt-financed income rules, commercial activities, use of separate entities, and reporting requirements.
This comprehensive resource equips you to fully analyze your organization's operations from the unrelated business perspective. You'll focus on details pertaining to the unrelated business income tax return (Form 990-T) and its many schedules. In addition, you'll get six appendices and tables to help round out your analysis. This authoritative guide explores every facet of tax law applicable to unrelated business for nonprofit organizations, including the rules governing:
Publishing
Advertising
Corporate sponsorships
Gift shops
Restaurants and cafes
List rentals and exchanges
Trade shows
Travel tours
Real property development
Research programs
Gambling and gaming
Endorsements
Convenience businesses
Foreign source income
This must-have resource is filled with explanations and illustrations and hands-on guidance from Bruce R. Hopkins, the leading authority in nonprofit law. Its in-depth information shows you how to thoroughly and authoritatively manage unrelated business activities and protect your organization's tax-exempt status.
Bruce R. Hopkins is the country's leading authority on tax-exempt organizations and is a senior partner with the firm Polsinelli Shughart. He is the author or coauthor of more than 25 books, including The Law of Tax-Exempt Organizations, Ninth Edition, and the newsletter Bruce R. Hopkins' Nonprofit Counsel, all published by Wiley.
Get comprehensive, detailed guidance on the tax law of unrelated businesses for tax-exempt organizations, written by the leading expert in the field The Tax Law of Unrelated Business for Nonprofit Organizations has everything you need to help you understand and interpret the general rules, modifications, and exceptions of the tax law of unrelated business for nonprofit organizations including the unrelated debt-financed income rules, commercial activities, use of separate entities, and reporting requirements. This comprehensive resource equips you to fully analyze your organization's operations from the unrelated business perspective. You'll focus on details pertaining to the unrelated business income tax return (Form 990-T) and its many schedules. In addition, you'll get six appendices and tables to help round out your analysis. This authoritative guide explores every facet of tax law applicable to unrelated business for nonprofit organizations, including the rules governing: Publishing Advertising Corporate sponsorships Gift shops Restaurants and cafes List rentals and exchanges Trade shows Travel tours Real property development Research programs Gambling and gaming Endorsements Convenience businesses Foreign source income This must-have resource is filled with explanations and illustrations and hands-on guidance from Bruce R. Hopkins, the leading authority in nonprofit law. Its in-depth information shows you how to thoroughly and authoritatively manage unrelated business activities and protect your organization's tax-exempt status.
Get comprehensive, detailed guidance on the tax law of unrelated businesses for tax-exempt organizations, written by the leading expert in the field The Tax Law of Unrelated Business for Nonprofit Organizations has everything you need to help you understand and interpret the general rules, modifications, and exceptions of the tax law of unrelated business for nonprofit organizations including the unrelated debt-financed income rules, commercial activities, use of separate entities, and reporting requirements. This comprehensive resource equips you to fully analyze your organization's operations from the unrelated business perspective. You'll focus on details pertaining to the unrelated business income tax return (Form 990-T) and its many schedules. In addition, you'll get six appendices and tables to help round out your analysis. This authoritative guide explores every facet of tax law applicable to unrelated business for nonprofit organizations, including the rules governing: Publishing Advertising Corporate sponsorships Gift shops Restaurants and cafes List rentals and exchanges Trade shows Travel tours Real property development Research programs Gambling and gaming Endorsements Convenience businesses Foreign source income This must-have resource is filled with explanations and illustrations and hands-on guidance from Bruce R. Hopkins, the leading authority in nonprofit law. Its in-depth information shows you how to thoroughly and authoritatively manage unrelated business activities and protect your organization's tax-exempt status.
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