The Law of Tax-Exempt Organizations + Website, Eleventh Edition 2017 Cumulative Supplement

Cover -- Title Page -- Copyright -- Contents -- Preface -- Chapter 1: Definition of and Rationales for Tax-Exempt Organizations -- * 1.1 Definition of Nonprofit Organization -- (a) Nonprofit Organization Defined -- 1.2 Definition of Tax-Exempt Organization -- * 1.4 Political Philosophy Rationale -- Chapter 2: Overview of Nonprofit Sector and Tax-Exempt Organizations -- * 2.1 Profile of Nonprofit Sector -- 2.2 Organization of IRS -- (c) EO Division's FY 2016 Work Plan -- *(d) EO Division's FY 2017 Work Plan -- Chapter 3: Source, Advantages, and Disadvantages of Tax Exemption -- * 3.2 Recognition of Tax Exemption -- Chapter 4: Organizational, Operational, and Related Tests and Doctrines -- 4.1 Forms of Tax-Exempt Organizations -- (a) General Rules -- * 4.2 Governing Instruments -- *(d) Dissolution Requirements -- 4.5 Operational Test -- (a) Basic Rules -- *(c) Quantification of Activities -- *(e) Aggregate Principle -- * 4.9 State Action Doctrine -- *(a) Doctrine in General -- 4.11 Commerciality Doctrine -- (d) Contemporary Application of Doctrine -- Chapter 5: Nonprofit Governance -- 5.7 IRS and Governance -- (a) Matter of Agency Jurisdiction -- (c) IRS Ruling Policy -- Chapter 6: Concept of Charitable -- 6.2 Public Policy Doctrine -- (d) Other Forms of Discrimination -- (e) Affirmative Action Principles -- 6.3 Collateral Concepts -- (a) Requirement of Charitable Class -- Chapter 7: Charitable Organizations -- 7.4 Provision of Housing -- 7.6 Promotion of Health -- (a) Hospital Law in General -- (b) Additional Statutory Requirements for Hospitals -- (f) Health Maintenance Organizations -- (l) Health Insurance Exchanges -- 7.7 Lessening Burdens of Government -- 7.14 Fundraising Organizations -- (c) Other Exemption Issues -- 7.16 Other Categories of Charity -- (f) Other Types of Charitable Organizations