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Specifications

Authors

Douglas M. Mancino ,

Product Code:
EOTP-SK
Update frequency
Updated twice yearly
Update format
TRTA Update Method
Description

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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!
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