The Law of Tax-Exempt Healthcare Organizations. Bruce R. Hopkins

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Название The Law of Tax-Exempt Healthcare Organizations
Автор произведения Bruce R. Hopkins
Жанр Личностный рост
Серия
Издательство Личностный рост
Год выпуска 0
isbn 9781119639077



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IRS Audits of Tax‐Exempt Organizations: Policies, Practices, and Procedures (2008) IRS Audits 2. The Law of Fundraising, Fifth Edition (2013) Fundraising 3. The Law of Tax‐Exempt Organizations, Twelfth Edition (2019) Tax‐Exempt Organizations 4. The Law of Intermediate Sanctions: A Guide for Nonprofits (2003) Intermediate Sanctions 5. Planning Guide for the Law of Tax‐Exempt Organizations: Strategies and Commentaries (2004) Planning Guide 6. The Tax Law of Private Foundations, Fifth Edition (2018) Private Foundations 7. Starting and Managing a Nonprofit Organization: A Legal Guide, Seventh Edition (2017) Starting and Managing 8. The Tax Law of Charitable Giving, Fifth Edition (2014) Charitable Giving 9. The Tax Law of Unrelated Business for Nonprofit Organizations (2005) Unrelated Business 10. Tax‐Exempt Organizations and Constitutional Law: Nonprofit Law as Shaped by the Supreme Court (2012) Constitutional Law

      The second, third, sixth, and eighth of these books are annually supplemented. Also, updates on all of the foregoing subjects (plus The Law of Tax‐Exempt Healthcare Organizations) are available in Bruce R. Hopkins' Nonprofit Counsel, a monthly newsletter, also published by Wiley.

      1  § 1.2 Defining Tax‐Exempt Organizations

      2  § 1.5 Charitable Healthcare Organizations

      3  § 1.8 Promotion of Health

      4  § 1.10 ABLE Programs

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      In some instances, activities that would seem to promote health are insufficient to support qualification as a charitable organization. An organization was formed to promote sports, recreation, health, and fitness through church leagues and tournaments, exercise programs, and recreational activities. The organization's goal was to organize adult and youth athletic competitions. Its proposed sources of financial support were ticket sales, advertising income, auctions, annual fundraisers, and donations.

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