Tax Exempt Organizations
ebook ∣ Cases and Materials
By Nicholas P. Cafardi
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This casebook provides a comprehensive examination of the law of tax-exempt organizations. At the outset, the book provides an overview of the subject, including historical background, the underlying rationales and policy considerations of exemptions, and the current tests for qualifying for federal tax exemption. Tax Exempt Organizations covers the five major types of 501(c)(3) organizations: religious organizations and churches, educational organizations, healthcare organizations, arts organizations, and other "charitable" organizations. Additional topics include: charitable contributions, social welfare organizations and their relationship to 501(c)(3)s, trade associations, social clubs, fraternal benefit organizations, unrelated business income tax (UBIT), and private foundations. Each chapter includes cases, revenue rulings and procedures, law review excerpts, other essays, and specific sections of the Internal Revenue Code (IRC). In addition, many hypotheticals along with…