Taxation of Exempt Organizations

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Expert analysis and tax guidance on the federal taxation of those organizations recognized as exempt under federal law.

Exempt organizations make up a large and growing part of the economy, and the rules that govern their activities are becoming increasingly complex. Taxation of Exempt Organizations provides expert analysis and tax guidance on the federal taxation, fundraising, and other activities of those organizations recognized as exempt under federal law. In addition, it contains citations to virtually all relevant cases, revenue rulings, significant private letter rulings, technical advice memoranda, continuing professional education texts, and related materials. 

Taxation of Exempt Organizations does more than simply provide an overview of its subject. Rather, it provides a combination of broad coverage and in-depth analysis of all major areas of federal taxation affecting exempt organizations, including:

• Exemption issues
• Unrelated business income tax (UBIT)
• Special rules applicable to private foundations
• Special tax rules applicable to the unrelated business income of social clubs
• Complex tax and reporting rules applicable to political organizations
• And much more!

• Hill & Mancino: Taxation of Exempt Organizations
  • Part A Introduction
    • Chapter 1: Introduction
  • Part B Section 501(c)(3) Organizations
    • Chapter 2: Organizing Section 501(c)(3) Organizations
    • Chapter 3: Exempt Purposes and Activities
    • Chapter 4: Operating for a Public Benefit: The Private Benefit Doctrines
    • Chapter 5: Lobbying
    • Chapter 6: Political Activities
    • Chapter 7: The Public Policy Requirement
  • Part C Public Charity or Private Foundation
    • Chapter 8: Public Charity Status of Section 501(c)(3) Organizations
    • Chapter 9: Operating Section 501(c)(3) Organizations As Private Foundations
    • Chapter 10: Transactions Between a Private Foundation and Its Directors, Officers, Disqualified Persons, and Government Officials
    • Chapter 11: Grant-Making Activities of Private Foundations
    • Chapter 12: Investment Activities of Private Foundations
  • Part D Other Exempt Organizations
    • Chapter 13: Social Welfare Organizations
    • Chapter 14: Business Leagues
    • Chapter 15: Agricultural and Labor Organizations
    • Chapter 16: Social and Fraternal Organizations
    • Chapter 17: Title Holding Companies
    • Chapter 18: Political Organizations
    • Chapter 19: Other Exempt Organizations
    • Chapter 20: Public Entities
  • Part E Unrelated Business Income
    • Chapter 21: Introduction to the Unrelated Business Income Tax
    • Chapter 22: General Rules for Unrelated Business Income Taxation
    • Chapter 23: Modifications to the Unrelated Business Income Tax
    • Chapter 24: Special Rules for Social Clubs, Voluntary Employees' Beneficiary Associations, and Certain Other Exempt Organizations
    • Chapter 25: Calculating Unrelated Business Taxable Income
    • Chapter 26: Acquiring, Operating, and Disposing of Debt-Financed Property
  • Part F Special Structures and Transactions
    • Chapter 27: Complex Structures: Basic Principles
    • Chapter 28: Cooperative Activities of Exempt Organizations
    • Chapter 29: Partnerships and Joint Ventures Involving Section 501(c)(3) Organizations
    • Chapter 30: Conversions of Status of Section 501(c)(3) Organizations
    • Chapter 31: Community Foundations and Donor-Advised Funds
  • Part G Procedural Requirements, Compliance, and Audits
    • Chapter 32: Procedures for Obtaining and Maintaining Exemption
    • Chapter 33: Recordkeeping, Reporting, and Disclosure Requirements and Penalties
    • Chapter 34: Internal Revenue Service Audits, Appeals, and Litigation
  • Part H Foreign Organizations and Operations Abroad
    • Chapter 35: Foreign Charitable Organizations
    • Chapter 36: U.S. Organizations Conducting Charitable Activities Abroad
  • Part I Exempt Entities and Tax Shelters
    • Chapter 37: Exempt Entities and Tax Shelters