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

ISBN-13: 9781634591614

ISBN-10: 1634591615

Author: Stephen Schwarz, James Fishman, Lloyd Mayer

Edition: 4

Publication date:
Foundation Press
Hardcover 751 pages
Accounting, Business, Economics, Law
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Acknowledged author Stephen Schwarz wrote Taxation of Nonprofit Organizations, Cases and Materials (University Casebook Series) comprising 751 pages back in 2015. Textbook and etextbook are published under ISBN 1634591615 and 9781634591614. Since then Taxation of Nonprofit Organizations, Cases and Materials (University Casebook Series) textbook was available to sell back to BooksRun online for the top buyback price of $29.24 or rent at the marketplace.


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 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 Fourth Edition incorporates all important new legislative, judicial and administrative developments, including final regulations on the public charity support tests and supporting organizations; proposed regulations on the heightened exemption requirements for nonprofit hospitals and program-related investments; and the ongoing controversy over the use of nonprofit organizations for political campaign activity. 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.