Tax Exempt Organizations: Cases and Materials

This casebook provides a comprehensive examination of the law of tax-exempt organizations. At the outset, the book provides an overview of the subject, including historical background, the underlying rationales and policy considerations of exemptions, and the current tests for qualifying for federal tax exemption. Tax Exempt Organizations covers the five major types of 501(c)(3) organizations: religious organizations and churches, educational organizations, healthcare organizations, arts organizations, and other "charitable" organizations. Additional topics include: charitable contributions, social welfare organizations and their relationship to 501(c)(3)s, trade associations, social clubs, fraternal benefit organizations, unrelated business income tax (UBIT), and private foundations. Each chapter includes cases, revenue rulings and procedures, law review excerpts, other essays, and specific sections of the Internal Revenue Code (IRC). In addition, many hypotheticals along with notes and comments are included to encourage class discussion and to assist students in developing and improving their legal analysis skills. Tax Exempt Organizations includes as the last chapter, Securing and Maintaining Tax-Exempt Status, a practical discussion of procuring tax-exempt status, including sample tax forms, a discussion of the appeals process, and excerpts from IRC section 501.

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