{"product_id":"9781634591614","title":"Taxation of Nonprofit Organizations, Cases and Materials","description":"This casebook has been adapted from the authors' pioneering and widely used casebook, Nonprofit Organizations: Cases and Materials.  Topics covered include organizational and operational requirements for tax-exempt status for charitable and mutual benefit organizations, private foundations, the unrelated business income tax, and the charitable contributions deduction. An introductory chapter provides valuable perspective and a concise overview of the nontax considerations affecting choice of legal form for a nonprofit organization.   The Fourth Edition incorporates all important new legislative, judicial and administrative developments, including final regulations on the public charity support tests and supporting organizations; proposed regulations on the heightened exemption requirements for nonprofit hospitals and program-related investments; and the ongoing controversy over the use of nonprofit organizations for political campaign activity.  Perfect for instructors seeking more intensive tax-focused coverage, this spin-off edition has been carefully customized for use in 2 or 3-unit J.D. and LL.M courses on taxation of the nonprofit sector. Each chapter contains a rich but manageable mix of materials, including well-edited cases, major rulings, policy excerpts, lively notes and questions, skillfully designed problems that raise policy, technical and planning issues, and bibliographic references.","brand":"James J. Fishman","offers":[{"title":"Default Title","offer_id":46965203501374,"sku":"9781634591614","price":0.0,"currency_code":"ZAR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4357\/7662\/products\/9781634591614_3e586fc9-314b-4cf6-86f5-af9a40a5d9b1.jpg?v=1707576090","url":"https:\/\/exclusivebooks.co.za\/products\/9781634591614","provider":"Exclusive Books Online","version":"1.0","type":"link"}