{"product_id":"protecting-your-organizations-tax-exempt-status-isbn-9781555424329","title":"Protecting Your Organization's Tax-Exempt Status","description":"The most comprehensive and ambitious effort I've seen to compileand discuss, in one resource, all of the issues and informationabout this crucial topic. Nonprofit executives, managers, legalcounsel, and trustees all can benefit from this useful andinformative book.\u003cbr\u003e ?J. David Seay, vice president, secretary, and counsel, UnitedHospital Fund\u003cbr\u003e \u003cbr\u003e Bookman provides nonprofit leaders with a comprehensive examinationof federal, state, and local laws affecting nonprofit organizationsand recommAnds actions nonprofits can take to protect theirorganizations tax-exempt status.\u003cbr\u003e \u003cbr\u003e Using case studies extensively, he explains such crucial matters aspreparing for an IRS audit, reporting unrelated business income,responding to claims of unfair competition, and fighting challengesto nonprofits' property tax exemption.\u003cbr\u003e \u003cbr\u003e Protecting Your Organization's Tax Exempt Status demonstrates howfederal tax law applies to specific segments of the nonprofitsector. Discusses actual IRS audits of nonprofits, shows hownonprofits can develop positive community relations, and reviewscongressional hearings on federal tax exemptions for nonprofits. Preface \u003cp\u003eThe Author\u003c\/p\u003e \u003cp\u003eTax Exemption Under Challenge: The Context\u003c\/p\u003e \u003cp\u003eThe Current Debate Over Tax Exemption 3\u003c\/p\u003e \u003cp\u003eThe Current Environment and Debate 3\u003c\/p\u003e \u003cp\u003eThe Views of the Protagonists 7\u003c\/p\u003e \u003cp\u003eThe Current Approach to Tax Laws 9\u003c\/p\u003e \u003cp\u003eThe Evolution of Government Policy Toward Nonprofit Organizations 12\u003c\/p\u003e \u003cp\u003eA Brief History of Federal Law and Tax-Exempt Status 12\u003c\/p\u003e \u003cp\u003eThe Rationale for Tax Exemption 16\u003c\/p\u003e \u003cp\u003eOrganizations That Are Covered 20\u003c\/p\u003e \u003cp\u003eThe Unrelated Business Income Tax 23\u003c\/p\u003e \u003cp\u003eFederal Law and the Internal Revenue Code\u003c\/p\u003e \u003cp\u003eFederal Law on Tax-Exempt Status and Unrelated Business Income 29\u003c\/p\u003e \u003cp\u003eGaining Tax-Exempt Status 30\u003c\/p\u003e \u003cp\u003eMaintaining Tax-Exempt Status 36\u003c\/p\u003e \u003cp\u003eUnrelated Business Income 38\u003c\/p\u003e \u003cp\u003eSeparating Taxable and Nontaxable Income 41\u003c\/p\u003e \u003cp\u003eUsing the Fragmentation Test 54\u003c\/p\u003e \u003cp\u003eTaxing Passive Income 54\u003c\/p\u003e \u003cp\u003eConvenience Exception 59\u003c\/p\u003e \u003cp\u003ePolitical Activity 60\u003c\/p\u003e \u003cp\u003eOther Exemptions 62\u003c\/p\u003e \u003cp\u003eSpecial Rules for Specific Types of Income 64\u003c\/p\u003e \u003cp\u003eLeasing Rules 65\u003c\/p\u003e \u003cp\u003eDebt-Financed Property 67\u003c\/p\u003e \u003cp\u003eIncome from Advertising 69\u003c\/p\u003e \u003cp\u003eSubsidiary Organizations 71\u003c\/p\u003e \u003cp\u003eExploitation Rule 74\u003c\/p\u003e \u003cp\u003eJoint Ventures and Partnerships 74\u003c\/p\u003e \u003cp\u003eDual Use Facilities 76\u003c\/p\u003e \u003cp\u003eFund-Raising Activities and Solicitations 77\u003c\/p\u003e \u003cp\u003eMailing Lists 78\u003c\/p\u003e \u003cp\u003eResearch 79\u003c\/p\u003e \u003cp\u003eHow the Internal Revenue Code Treats Different Types of Organizations 81\u003c\/p\u003e \u003cp\u003eEducational Organizations 82\u003c\/p\u003e \u003cp\u003eReligious Organizations 85\u003c\/p\u003e \u003cp\u003eHospitals 87\u003c\/p\u003e \u003cp\u003eOther Major Categories of Organizations 95\u003c\/p\u003e \u003cp\u003ePotential Changes to the Internal Revenue Code 98\u003c\/p\u003e \u003cp\u003ePosthearing Activity: Proposals Currently Under Consideration 100\u003c\/p\u003e \u003cp\u003eActions of the Internal Revenue Service 107\u003c\/p\u003e \u003cp\u003eOther Tax Legislation 110\u003c\/p\u003e \u003cp\u003eState and Local Issues\u003c\/p\u003e \u003cp\u003eNonprofit Tax Law at the State Level 115\u003c\/p\u003e \u003cp\u003eThe Unfair Competition Debate 115\u003c\/p\u003e \u003cp\u003eThe Business Coalition for Fair Competition 116\u003c\/p\u003e \u003cp\u003eLegislative Activity at the State Level 120\u003c\/p\u003e \u003cp\u003eReview Commissions 124\u003c\/p\u003e \u003cp\u003eProposed Model State Unfair Competition Bill 125\u003c\/p\u003e \u003cp\u003eJudicial Activity and Other State Legislation 126\u003c\/p\u003e \u003cp\u003eThe Use of Political Pressure 130\u003c\/p\u003e \u003cp\u003eResponses in the Nonprofit Community: Policy Formulation 134\u003c\/p\u003e \u003cp\u003eThe Future 137\u003c\/p\u003e \u003cp\u003eLocal Government and Property Tax Exemptions 139\u003c\/p\u003e \u003cp\u003eProperty Tax Exemption Litigation 141\u003c\/p\u003e \u003cp\u003eLitigation: Exemption from Other Local Government Taxes 146\u003c\/p\u003e \u003cp\u003eProperty Tax Exemption Statutes 146\u003c\/p\u003e \u003cp\u003eCommunity and Nonprofit Organization Relationships: Political Alternatives 152\u003c\/p\u003e \u003cp\u003eOptions Other Than Property Tax Exemptions: State Subsidies 154\u003c\/p\u003e \u003cp\u003eOptions Other Than Property Tax Exemptions: Fees in Lieu of Taxes 155\u003c\/p\u003e \u003cp\u003eJudicially Created Multipart Tests and Other Court Actions 157\u003c\/p\u003e \u003cp\u003eOverview of Property Tax Exemption 159\u003c\/p\u003e \u003cp\u003eCommunity Disputes Over Property Tax Exemptions: Lessons from Specific Cases 161\u003c\/p\u003e \u003cp\u003eHigher Education 162\u003c\/p\u003e \u003cp\u003eCase Study: The Syracuse University Carrier Dome 165\u003c\/p\u003e \u003cp\u003eCase Study: The YMCA 168\u003c\/p\u003e \u003cp\u003eCase Study: Voluntary Hospitals 176\u003c\/p\u003e \u003cp\u003eGuidelines for Action\u003c\/p\u003e \u003cp\u003eEnsuring Compliance with the Law and Dealing with Potential Challenges 187\u003c\/p\u003e \u003cp\u003eWhat the Law Requires 187\u003c\/p\u003e \u003cp\u003eDeveloping and Implementing an Action Plan 190\u003c\/p\u003e \u003cp\u003eThe Audit Process 195\u003c\/p\u003e \u003cp\u003eA Recommended Proactive Program: The Social Accountability Budget 200\u003c\/p\u003e \u003cp\u003eOther Proactive Examples 207\u003c\/p\u003e \u003cp\u003eApplicability to Individual Organizations 212\u003c\/p\u003e \u003cp\u003eInfluencing Public Policy Toward Nonprofits 213\u003c\/p\u003e \u003cp\u003eResource A. Unrelated Business Income Tax Cases 221\u003c\/p\u003e \u003cp\u003eResource B. Unfair Competition Cases 230\u003c\/p\u003e \u003cp\u003eResource C. Property Tax and Related Cases 232\u003c\/p\u003e \u003cp\u003eResource D. Internal Revenue Service Materials 239\u003c\/p\u003e \u003cp\u003eReferences 247\u003c\/p\u003e \u003cp\u003eIndex 259\u003c\/p\u003e  \u003cp\u003eMark Bookman is the author of Protecting Your Organization's Tax-Exempt Status: A Guide for Nonprofit Managers, published by Wiley.\u003c\/p\u003e","brand":"Jossey-Bass","offers":[{"title":"Default Title","offer_id":47989879374053,"sku":"NP9781555424329","price":72.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9781555424329.jpg?v=1761785768","url":"https:\/\/k12savings.com\/es\/products\/protecting-your-organizations-tax-exempt-status-isbn-9781555424329","provider":"K12savings","version":"1.0","type":"link"}