Финансы. Денежное обращение

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The Tax Law of Associations

Автор: Bruce R. Hopkins
Год: 2009
Издание: [не указанo]
Страниц: 496
ISBN: 9780470455487
Stay up to date on the federal law of tax–exempt associations Written by Bruce Hopkins, the country?s foremost expert on nonprofit law, The Tax Law of Associations offers a complete analysis of the federal law of tax–exempt associations and summarizes the law concerning acquisition and maintenance of associations? tax exemption. This authoritative guide explores every facet of tax law applicable to exempt associations, including the private inurement doctrine, the intermediate sanctions rules, lobbying rules, and the unrelated business sanctions as well as: The role of associations in society Forms of associations Tax exemption for business leagues and similar organizations Private benefit and excess benefit transactions Legislative and political activities For–profit subsidiaries and limited liability companies Partnerships and joint ventures Association–related...
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