You'll find this book to be an invaluable single source for the statutes and regulations relating to nonprofit organizations. Quickly and easily find the primary law you need in this comprehensive resource, conveniently sized to carry with you. Sample forms streamline document preparation; ensure completeness, accuracy, and proper terminology; and act as checklists.

Selected Sections on Nonprofit Organizations, Statutes, Regulations, and Forms, 2015 (Selected Statutes)

Fishman, James

Mayer, Lloyd

Schwarz,Stephen

Business

Foundation Press

The Fifth Edition of this pioneering casebook includes the usual rich mix of materials and is adaptable to a survey course, a policy-oriented seminar, or a more specialized J.D. or LL.M tax class. Every major topic is accompanied by a skillfully developed set of problems and includes lively notes, questions, and bibliographic references. Highlights of the Fifth Edition include: 
<ul>
<li>Coverage of all important developments since the last edition, including new state legislation and case law on nonprofit formation, governance, and donor standing; IRS scrutiny of colleges and universities, nonprofit executive compensation, and commercial activities; final tax regulations on the public charity support tests and supporting organizations; proposed regulations on the exemption requirements for hospitals and program-related investments; and recent antitrust litigation and other lawsuits challenging the NCAA’s regulation of college athletes.</li>
<li>Reorganized and updated coverage of the limitations on lobbying and political campaign activities of § 501(c)(3) charities; the use and abuse of noncharitable exempt organizations for political activities; and the implications of the Supreme Court’s Citizens United decision on the nonprofit sector.</li>
<li>Expanded discussion of the emerging forms of hybrid entities used for social enterprises that combine a public benefit mission with the pursuit of profit.</li>
<li>A new and more contemporary introductory problem on the choices facing the founders of a nonprofit organization and revised problems on the state law duties of loyalty and care and the federal tax exemption standards for hospitals.</li>
<li>A survey of proposed tax reform legislation affecting exempt organizations and the charitable deduction.</li>
<li>Pruning of dated materials, minutia, and more tightly-edited cases, notes, and problems.</li>
</ul>

Nonprofit Organizations, Cases and Materials, 5th (University Casebook Series)

This casebook has been adapted from the authors' pioneering and widely used casebook, Nonprofit Organizations: Cases and Materials. Topics covered include organizational and operational requirements for tax-exempt status for charitable and mutual benefit organizations, private foundations, the unrelated business income tax, and the charitable contributions deduction. An introductory chapter provides valuable perspective and a concise overview of the nontax considerations affecting choice of legal form for a nonprofit organization. The Fourth Edition incorporates all important new legislative, judicial and administrative developments, including final regulations on the public charity support tests and supporting organizations; proposed regulations on the heightened exemption requirements for nonprofit hospitals and program-related investments; and the ongoing controversy over the use of nonprofit organizations for political campaign activity. Perfect for instructors seeking more intensive tax-focused coverage, this spin-off edition has been carefully customized for use in 2 or 3-unit J.D. and LL.M courses on taxation of the nonprofit sector. Each chapter contains a rich but manageable mix of materials, including well-edited cases, major rulings, policy excerpts, lively notes and questions, skillfully designed problems that raise policy, technical and planning issues, and bibliographic references.

Taxation of Nonprofit Organizations, Cases and Materials (University Casebook Series)

Tax Law

This casebook has been adapted from the authors' pioneering and widely used casebook, 
Nonprofit Organizations: Cases and Materials. Topics covered include organizational and operational requirements and limitations for tax-exempt status for charitable and mutual benefit organizations, private foundations, the unrelated business income tax, and the charitable contributions deduction. An introductory chapter provides valuable perspective and a concise overview of the nontax considerations affecting choice of legal form for a nonprofit organization. The Fifth Edition incorporates all important new legislative, judicial and administrative developments, including the impact of the COVID-19 pandemic on the nonprofit sector; recent legislation and final regulations on the new excise taxes on excessive executive compensation and large charitable endowments; the unrelated business tax “silo” rules; proposals for enhanced regulation of donor-advised funds; and the robust policy debate over income inequality, elite philanthropy, and the implications for reform of the charitable deduction. Perfect for instructors seeking more intensive tax-focused coverage, this spin-off edition has been carefully customized for use in 2 or 3-unit J.D. and LL.M courses on taxation of the nonprofit sector. Each chapter contains a rich but manageable mix of materials, including well-edited cases, major rulings, policy excerpts, lively notes and questions, skillfully designed problems that raise policy, technical and planning issues, and bibliographic references.

The Sixth Edition of this widely used casebook includes the usual rich mix of materials and is adaptable to a survey course, a policy-oriented seminar, or a more specialized J.D. or LL.M tax class. Every major topic is accompanied by a skillfully developed problem set and lively notes, questions, policy discussion, and bibliographic references. Highlights of the Sixth Edition include: <ul> <li>Coverage of all important developments since the last edition, including the impact of the COVID-19 pandemic on the nonprofit sector; recent legislation and final regulations on the new excise taxes on excessive executive compensation and large charitable endowments, and the unrelated business tax "silo" rules; major antitrust litigation against the NCAA and related legislative proposals to expand the rights of college athletes; and state law developments.</li> <li>Selective discussion of the American Law Institute's forthcoming Restatement of the Law of Charitable Nonprofit Organizations.</li> <li>Division of the chapter on charitable tax exemptions into two chapters, separately covering affirmative requirements for tax exemption (Chapter 5) and limitations on exemptions and procedural requirements (Chapter 6).</li> <li>Updated author's text addressing the robust policy debate over income inequality, "elite philanthropy," and the implications for reform of the charitable deduction.</li> <li>Surveys of proposed tax legislation, including enhanced regulation of donor-advised funds and private foundations.</li> <li>Pruning of dated materials, more tightly edited cases and notes, and several new problems.</li> </ul>

Nonprofit Organizations, Cases and Materials (University Casebook Series)

You'll find this book to be an invaluable single source for the statutes and regulations relating to nonprofit organizations. Quickly and easily find the primary law you need in this comprehensive resource, conveniently sized to carry with you. Sample forms include common governing documents and IRS materials to illustrate application of the relevant law and proper terminology.

Selected Sections, Nonprofit Organizations, Statutes, Regulations and Forms, 2021 Edition (Selected Statutes)

See the best price to sell, buy, or rent books by Mayer, Lloyd. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

Books by Mayer, Lloyd

See the best price to sell, buy, or rent books by Mayer, Lloyd. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

Selected Sections on Nonprofit Organizations, Statutes, Regulations, and Forms, 2015 (Selected Statutes)

Nonprofit Organizations, Cases and Materials, 5th (University Casebook Series)

Taxation of Nonprofit Organizations, Cases and Materials (University Casebook Series)

Taxation of Nonprofit Organizations, Cases and Materials (University Casebook Series)

Nonprofit Organizations, Cases and Materials (University Casebook Series)

Selected Sections, Nonprofit Organizations, Statutes, Regulations and Forms, 2021 Edition (Selected Statutes)