Nonprofit Organizations, Cases and Materials (University Casebook Series)

The Fourth Edition of this pioneering casebook includes a comprehensive mix of materials that is adaptable to a survey course, a policy-oriented seminar, or a more specialized J.D.-level tax class. Every major topic is accompanied by a skillfully developed set of problems, and is enriched by lively author’s notes and questions, and bibliographic references.

Highlights of the Fourth Edition include:

• Coverage of all significant developments since the last edition, including best practices and reform proposals for nonprofit governance; new investment and donor stewardship standards under UPMIFA; emergence of the social enterprise movement; heightened Congressional scrutiny of hospitals and universities; changes to the public charity support tests and ruling procedures; and the many tax code “reforms” in the Pension Protection Act of 2006.
• A comprehensive new Revenue Ruling on political campaign activities of § 501(c)(3) public charities.
• An updated chapter on commerciality, with more streamlined coverage of the impact of commercial activities on exempt status, the unrelated business income tax, and complex structures such as joint ventures.
• Major revisions to the chapter on private foundations, emphasizing basic concepts and including an overview of the new regulatory regime for supporting organizations and donor-advised funds.
• An up-to-date survey of the ongoing Congressional scrutiny of nonprofit sector abuses and pending charitable tax reform legislation.
• Pruning of dated materials and technical minutia, and more tightly-edited cases, notes, and problems.