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Taxation of Nonprofit Organizations, Cases and Materials (University Casebook Series) (Used)

  • Edition : 5th ed., 2021
  • Author(s) : Fishman, Schwarz, Mayer
    • ISBN: 9781647081065
    • SKU: 95105
    • Condition: New
    • Format: Hardcover

    $269.76

    List Price: $281.00

    • This item ships in 3 to 5 business days.
    • ISBN: 9781647081065
    • SKU: 95105U
    • Condition: Used
    • Format: Hardcover

    $200.00

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This casebook has been adapted from the authors' pioneering and widely used casebook, Nonprofit Organizations: Cases and Materials. Topics covered include organizational and operational requirements and limitations for tax-exempt status for charitable and mutual benefit organizations, private foundations, the unrelated business income tax, and the charitable contributions deduction. An introductory chapter provides valuable perspective and a concise overview of the nontax considerations affecting choice of legal form for a nonprofit organization. The Fifth Edition incorporates all important new legislative, judicial and administrative developments, including the impact of the COVID-19 pandemic on the nonprofit sector; recent legislation and final regulations on the new excise taxes on excessive executive compensation and large charitable endowments; the unrelated business tax “silo” rules; proposals for enhanced regulation of donor-advised funds; and the robust policy debate over income inequality, elite philanthropy, and the implications for reform of the charitable deduction. Perfect for instructors seeking more intensive tax-focused coverage, this spin-off edition has been carefully customized for use in 2 or 3-unit J.D. and LL.M courses on taxation of the nonprofit sector. Each chapter contains a rich but manageable mix of materials, including well-edited cases, major rulings, policy excerpts, lively notes and questions, skillfully designed problems that raise policy, technical and planning issues, and bibliographic references.