The Law of Tax-Exempt Organizations, 2021 Cumulative Supplement - Bruce R. Hopkins

Скачать книгу

Canada Bognor Regis, West Sussex Phone: 416‐236‐4433 PO22 9NQ, UK Phone: 1‐800‐567‐4797 Phone: (0)1243 779777 Fax: 416‐236‐8743 Fax: (0)1243 843 123 Email: [email protected] Email: [email protected] John Wiley & Sons Australia, Ltd. John Wiley & Sons (Asia) Pte., Ltd. 42 McDougall Street 1 Fusionopolis Walk Milton, Queensland 4064 #07‐01 Solaris South Tower AUSTRALIA SINGAPORE 138628 Phone: 61‐7‐3859‐9755 Phone: 65‐6302‐9838 Fax: 61‐7‐3859‐9715 Fax: 65‐6265‐1782 Email: [email protected] Customer Service: 65‐6302‐9800 Email: [email protected]

      Twelfth Edition

      2021 Cumulative Supplement

       Bruce R. Hopkins

      Published by John Wiley & Sons, Inc., Hoboken, New Jersey.

      Published simultaneously in Canada.

      No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per‐copy fee to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, (978) 750–8400, fax (978) 646–8600, or on the Web at www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030, (201) 748–6011, fax (201) 748–6008, or online at http://www.wiley.com/go/permissions.

      Limit of Liability/Disclaimer of Warranty: While the publisher and author have used their best efforts in preparing this book, they make no representations or warranties with respect to the accuracy or completeness of the contents of this book and specifically disclaim any implied warranties of merchantability or fitness for a particular purpose. No warranty may be created or extended by sales representatives or written sales materials. The advice and strategies contained herein may not be suitable for your situation. You should consult with a professional where appropriate. Neither the publisher nor author shall be liable for any loss of profit or any other commercial damages, including but not limited to special, incidental, consequential, or other damages.

      For general information on our other products and services or for technical support, please contact our Customer Care Department within the United States at (800) 762–2974, outside the United States at (317) 572–3993 or fax (317) 572–4002.

      Wiley publishes in a variety of print and electronic formats and by print‐on‐demand. Some material included with standard print versions of this book may not be included in e‐books or in print‐on‐demand. If this book refers to media such as a CD or DVD that is not included in the version you purchased, you may download this material at http://booksupport.wiley.com. For more information about Wiley products, visit www.wiley.com.

      Library of Congress Cataloging‐in‐Publication Data:

      ISBN 978‐1‐119‐53804‐2 (main edition)

      ISBN 978‐1‐119‐75628‐6 (paperback)

      ISBN 978‐1‐119‐79872‐9 (ePDF)

      ISBN 978‐1‐119‐75768‐9 (ePub)

      Cover Design: Wiley

      Cover Image: © Christina Krivonos / Shutterstock

      BRUCE R. HOPKINS is the principal in the Bruce R. Hopkins Law Firm, LLC, Kansas City, Missouri. He concentrates his practice on the representation of tax‐exempt organizations. His practice ranges over the entirety of law matters involving exempt organizations, with emphasis on the formation of nonprofit organizations, acquisition of recognition of tax‐exempt status for them, the private inurement and private benefit doctrines, governance, the intermediate sanctions rules, legislative and political campaign activities issues, public charity and private foundation rules, unrelated business planning, use of exempt and for‐profit subsidiaries, joint venture planning, tax shelter involvement, review of annual information returns, the law of charitable giving, and fundraising law issues.

      Mr. Hopkins served as chair of the Committee on Exempt Organizations, Tax Section, American Bar Association; chair, Section of Taxation, National Association of College and University Attorneys; and president, Planned Giving Study Group of Greater Washington, DC.

      Mr. Hopkins is the series editor of Wiley's Nonprofit Law, Finance, and Management Series. In addition to being the author of The Law of Tax‐Exempt Organizations, Twelfth Edition, he is the author of The Tax Law of Charitable Giving, Sixth Edition; The Tax Law of Private Foundations, Fifth Edition; The Planning Guide for the Law of Tax‐Exempt Organizations: Strategies and Commentaries; Bruce R. Hopkins' Nonprofit Law Library (e‐book); Tax‐Exempt Organizations and Constitutional Law: Nonprofit Law as Shaped by the U.S. Supreme Court; Bruce R. Hopkins' Nonprofit Law Dictionary; IRS Audits of Tax‐Exempt Organizations: Policies, Practices, and Procedures; The Tax Law of Associations; The Tax Law of Unrelated Business for Nonprofit Organizations; The Nonprofits' Guide to Internet Communications Law; The Law of Intermediate Sanctions: A Guide for Nonprofits; Starting and Managing a Nonprofit Organization: A Legal Guide, Seventh Edition; Nonprofit Law Made Easy; Charitable Giving Law Made Easy; Private Foundation Law Made Easy; 650 Essential Nonprofit Law Questions Answered; The First Legal Answer Book for Fund‐Raisers; The Second Legal Answer Book for Fund‐Raisers; The Legal Answer Book for Nonprofit Organizations; and The Second Legal Answer Book for Nonprofit Organizations. He is the coauthor, with Thomas K. Hyatt, of The Law of Tax‐Exempt Healthcare Organizations, Fourth Edition; with Alicia M. Beck, of The Law of Fundraising, Fifth Edition; with David O. Middlebrook, of Nonprofit Law for Religious Organizations: Essential Questions & Answers; with Douglas K. Anning, Virginia C. Gross, and Thomas J. Schenkelberg, of The New Form 990: Law, Policy, and Preparation; also with Ms. Gross, of Nonprofit Governance: Law, Practices & Trends; and with Ms. Gross and Mr. Schenkelberg, of Nonprofit Law for Colleges and Universities: Essential Questions and Answers

Скачать книгу