The Law of Tax-Exempt Organizations, 2021 Cumulative Supplement. Bruce R. Hopkins

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the law of tax-exempt organizations

      Twelfth Edition

      2021 Cumulative Supplement

       Bruce R. Hopkins

Copyright © 2021 by John Wiley & Sons, Inc. All rights reserved.

      Published by John Wiley & Sons, Inc., Hoboken, New Jersey.

      Published simultaneously in Canada.

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      Library of Congress Cataloging‐in‐Publication Data:

      ISBN 978‐1‐119‐53804‐2 (main edition)

      ISBN 978‐1‐119‐75628‐6 (paperback)

      ISBN 978‐1‐119‐79872‐9 (ePDF)

      ISBN 978‐1‐119‐75768‐9 (ePub)

      Cover Design: Wiley

      Cover Image: © Christina Krivonos / Shutterstock

About the Author

      BRUCE R. HOPKINS is the principal in the Bruce R. Hopkins Law Firm, LLC, Kansas City, Missouri. He concentrates his practice on the representation of tax‐exempt organizations. His practice ranges over the entirety of law matters involving exempt organizations, with emphasis on the formation of nonprofit organizations, acquisition of recognition of tax‐exempt status for them, the private inurement and private benefit doctrines, governance, the intermediate sanctions rules, legislative and political campaign activities issues, public charity and private foundation rules, unrelated business planning, use of exempt and for‐profit subsidiaries, joint venture planning, tax shelter involvement, review of annual information returns, the law of charitable giving, and fundraising law issues.

      Mr. Hopkins served as chair of the Committee on Exempt Organizations, Tax Section, American Bar Association; chair, Section of Taxation, National Association of College and University Attorneys; and president, Planned Giving Study Group of Greater Washington, DC.

      Mr. Hopkins is the series editor of Wiley's Nonprofit Law, Finance, and Management Series. In addition to being the author of The Law of Tax‐Exempt Organizations, Twelfth Edition, he is the author of The Tax Law of Charitable Giving, Sixth Edition; The Tax Law of Private Foundations, Fifth Edition; The Planning Guide for the Law of Tax‐Exempt Organizations: Strategies and Commentaries; Bruce R. Hopkins' Nonprofit Law Library (e‐book); Tax‐Exempt Organizations and Constitutional Law: Nonprofit Law as Shaped by the U.S. Supreme Court; Bruce R. Hopkins' Nonprofit Law Dictionary; IRS Audits of Tax‐Exempt Organizations: Policies, Practices, and Procedures; The Tax Law of Associations; The Tax Law of Unrelated Business for Nonprofit Organizations; The Nonprofits' Guide to Internet Communications Law; The Law of Intermediate Sanctions: A Guide for Nonprofits; Starting and Managing a Nonprofit Organization: A Legal Guide, Seventh Edition; Nonprofit Law Made Easy; Charitable Giving Law Made Easy; Private Foundation Law Made Easy; 650 Essential Nonprofit Law Questions Answered; The First Legal Answer Book for Fund‐Raisers; The Second Legal Answer Book for Fund‐Raisers; The Legal Answer Book for Nonprofit Organizations; and The Second Legal Answer Book for Nonprofit Organizations. He is the coauthor, with Thomas K. Hyatt, of The Law of Tax‐Exempt Healthcare Organizations, Fourth Edition; with Alicia M. Beck, of The Law of Fundraising, Fifth Edition; with David O. Middlebrook, of Nonprofit Law for Religious Organizations: Essential Questions & Answers; with Douglas K. Anning, Virginia C. Gross, and Thomas J. Schenkelberg, of The New Form 990: Law, Policy, and Preparation; also with Ms. Gross, of Nonprofit Governance: Law, Practices & Trends; and with Ms. Gross and Mr. Schenkelberg, of Nonprofit Law for Colleges and Universities: Essential Questions and Answers