Tax Exempt Organizations

By E. C. Lashbrooke Jr. | Go to book overview

Tax Exempt Organizations

E. C. LASHBROOKE JR.

Q Quorum Books

Westport, Connecticut . London, England

-iii-

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Tax Exempt Organizations
Table of contents

Table of contents

  • Recent Titles from Quorum Books ii
  • Title Page iii
  • Contents vii
  • Tables ix
  • Preface xi
  • 1 - Definition and Characteristics of a Tax Exempt Organization 3
  • Notes 6
  • 2 - Organizers 9
  • Notes 16
  • 3 18
  • Notes 47
  • 4 - Organizational Forms 57
  • Notes 69
  • 5 - Organization 72
  • Notes 85
  • 6 - Tax Exemptions 86
  • Notes 119
  • 7 - Securities Regulation 122
  • Notes 141
  • 8 - Operations 144
  • Appendix: Model By-Laws Prepared by the Committee on Nonprofit Corporations of the American Bar Association 167
  • Footnotes 175
  • 9 - Operational Taxation 179
  • Notes 210
  • 10 - Finance 218
  • Notes 223
  • 11 - Charitable Contributions 224
  • Notes 255
  • 12 - Financial Management 260
  • 13 - Accountability Annual Reports 269
  • Notes 291
  • 14 - Liability Insurance and Indemnification 295
  • Notes 305
  • 15 - Insolvency, Bankruptcy, and Reorganization 307
  • Notes 317
  • 16 - Dissolution 319
  • Notes 327
  • 17 - Antitrust Exemptions 329
  • Notes 331
  • 18 - Multistate Operations 333
  • Notes 337
  • 19 - International Organizations 339
  • Notes 345
  • Appendix: Irc Section 501. Exemption from Tax on Corporations, Certain Trusts, Etc. 347
  • Bibliography 357
  • Index 359
  • About the Author 364
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