This publication is an excellent text for both the novice and the experienced professor. The book is designed to be useful in a wide variety of law or business school courses, including a doctrinal course, seminar, graduate law or MBA course, or as a helpful desk reference for nonprofit professionals. For a doctrinal elective the text offers a wide array of problems to help illustrate major topics in each subject area; for seminars there are numerous drafting problems and policy questions that students can build on for final papers; in LLM or MBA classes, the text's detailed exploration of complex issues, such as the private foundation and unrelated business income taxes, allows students to acquire practice ready skills in a highly regulated area of law. Finally, as a helpful desk reference tool, the text and teacher's manual allow nonprofit professionals to easily access a dense body of laws and regulations

The Tax Law of Charities and Other Exempt Organizations

Business & Money

Willis, Steven

Brennen, David

Jones, Darryll

Moran, Beverly

Business Development & Entrepreneurship

Carolina Academic Press

Product Description 
In this fourth edition, our scholastic labor of love continues with our initial goal of providing sufficient coverage to allow for broad, deep, or broad and deep coverage. Knowledgeable observers know that the law of exempt organizations has become increasingly regulated. For example, provisions in the Affordable Care Act (which seems to have survived efforts at repeal), demand greater accountability (particularly regarding “community benefit”) from exempt health care. The extent to which exempt organizations may engage in political activities, although always controversial, has become even more of an issue since the last edition.\nIn this regard, we have sought to consolidate political activities into one chapter, rather than examine the issue as it relates to the different types of exempt organizations covered in different chapters. But these are only a few of the areas demonstrating continuing evolution in an area of law―the third sector―as much as government and business. The book continues to provide coverage of as many of the exempt organizations as there are statutory authorizations. Professors may therefore select which areas are most important according to their own pedagogical beliefs and even geographical regions.\nLabor organizations, for example, may not be as important to law students in southern states where organized labor has less influence than in midwestern and northeastern regions. While we have consolidated some of the materials regarding private foundations, there is still enough (and probably more) for coverage of the important subject in a survey course, or for use of the book on a seminar (for example) solely on private foundations. We hope too, that the fourth edition remains in students’ personal libraries well after graduation as it is useful to those attorney members unversed in the area but who are asked to lend efforts to their own civic organizations. 
 About the Author 
Frost, Brown & Todd Professor of Law at the University of Kentucky School of Law Associate Dean for Research and Faculty Development and Professor of Law at Florida A&M University School of Law Professor Emerita of Law at Vanderbilt Law School Professor of Law at University of Florida Levin College of Law

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