Nonprofit Organizations, Cases and Materials, 5th (University Casebook Series)
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Nonprofit Organizations, Cases and Materials, 5th (University Casebook Series)
The Fifth Edition of this pioneering casebook includes the usual rich mix of materials and is adaptable to a survey course, a policy-oriented seminar, or a more specialized J.D. or LL.M tax class. Every major topic is accompanied by a skillfully developed set of problems and includes lively notes, questions, and bibliographic references.
Highlights of the Fifth Edition include:
Coverage of all important developments since the last edition, including new state legislation and case law on nonprofit formation, governance, and donor standing; IRS scrutiny of colleges and universities, nonprofit executive compensation, and commercial activities; final tax regulations on the public charity support tests and supporting organizations; proposed regulations on the exemption requirements for hospitals and program-related investments; and recent antitrust litigation and other lawsuits challenging the NCAA’s regulation of college athletes.
Reorganized and updated coverage of the limitations on lobbying and political campaign activities of § 501(c)(3) charities; the use and abuse of noncharitable exempt organizations for political activities; and the implications of the Supreme Court’s Citizens United decision on the nonprofit sector.
Expanded discussion of the emerging forms of hybrid entities used for social enterprises that combine a public benefit mission with the pursuit of profit.
A new and more contemporary introductory problem on the choices facing the founders of a nonprofit organization and revised problems on the state law duties of loyalty and care and the federal tax exemption standards for hospitals.
A survey of proposed tax reform legislation affecting exempt organizations and the charitable deduction.
Pruning of dated materials, minutia, and more tightly-edited cases, notes, and problems.