The Tax Law of Charities and Other Exempt Organizations: Cases, Materials, Questions and Activities (American Casebook Series)

This law school text on charities and other exempt organizations uses a modular approach that allows instructors to tailor the presentation to their own style. Each chapter incorporates concise summaries of relevant law, cases, legislative materials, administrative rulings, questions, and planning activities. Part I explores the exempt purpose requirement, the exclusivity and commerciality doctrines and the procedural/organizational requirements for charities. Subjects include restrictions on charitable organizations, private foundations, non-charitable organizations, unrelated business income, modifications to UBTI, controlled subsidiaries, unrelated debt financed income, and the taxation of member dues. It also reviews the charitable contribution deduction, foreign charities, and cross-border giving.Darryll K. Jones is the author of 'The Tax Law of Charities and Other Exempt Organizations: Cases, Materials, Questions and Activities (American Casebook Series)' with ISBN 9780314144072 and ISBN 0314144072.