The Tax Law of Charitable Giving, 4th edition by Bruce R. Hopkins PDF

By Bruce R. Hopkins

ISBN-10: 0470560606

ISBN-13: 9780470560600

The Tax legislation of Charitable Giving, Fourth version is totally revised, remodeled, and up-to-date. Written in simple English, it could actually support legal professionals, managers, and improvement administrators in tax-exempt corporations be sure they're modern on all present rules concerning charitable presents. unique documentations and citations are supplied. to boot, references to rules, rulings, situations, and tax literature are integrated. Nonprofit attorneys, accountants, and fundraising execs can make sure they're ready to make judgements approximately their organization’s fund-development application.

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S. 209 (1977). 86 Brown v. S. 87 (1982); Democratic Party v. S. 107 (1981); Buckley v. S. 1 (1976); Cousins v. S. 477 (1975); American Party v. S. 767 (1974); NAACP v. S. 415 (1963); Shelton v. Tucker, 364 U. S. 486 (1960); NAACP v. S. 449 (1958). 87 Roberts v. S. 609 (1984). 88 Id. at 622–29. 4 STATISTICAL PROFILE OF CHARITABLE SECTOR The charitable sector and the federal tax law with respect to it have a common feature: enormous and incessant growth. This expansion is reflected in all of the principal indicators pertaining to this sector, including the number of organizations, the sector’s asset base, the amount of charitable giving and granting, its annual expenditures, its share of the gross national product, and the size of its workforce.

One reason is that church organizations (of which there are an estimated 350,000105) are not required to file annual information returns with the IRS,106 so data concerning them is difficult to amass. Also, hundreds of organizations fall under a group exemption107 and thus are not separately identified. 108 Small organizations are not required to file annual information returns 98 Indeed, there is little uniformity as to this term. See text accompanied by supra note 7. That is, organizations that are tax-exempt pursuant to IRC § 501(a) because they are described in IRC § 501 (c)(3) (see Tax-Exempt Organizations, pt.

2(b)(i). 6. 108 These are organizations that normally do not generate more than $5,000 in revenue. 2(b)(ii). 109 The number of tax-exempt organizations that are formally recognized in the federal tax law context is approaching 2 million. 28 billion; this level of giving constituted an estimated 75 percent of all charitable giving for the year. 3. The IRS has not, as of mid-2009, published any data resulting from this notification requirement. 110 Nonprofit Almanac at 3, 140. 111 Id. at 3. 112 Id.

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The Tax Law of Charitable Giving, 4th edition by Bruce R. Hopkins

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