{"product_id":"the-tax-law-of-unrelated-business-for-nonprofit-organizations-isbn-9780470500842","title":"The Tax Law of Unrelated Business for Nonprofit Organizations","description":"\u003cb\u003eGet comprehensive, detailed guidance on the tax law of unrelated businesses for tax-exempt organizations, written by the leading expert in the field\u003c\/b\u003e  \u003cp\u003e\u003ci\u003eThe Tax Law of Unrelated Business for Nonprofit Organizations\u003c\/i\u003e has everything you need to help you understand and interpret the general rules, modifications, and exceptions of the tax law of unrelated business for nonprofit organizations—including the unrelated debt-financed income rules, commercial activities, use of separate entities, and reporting requirements.\u003c\/p\u003e \u003cp\u003eThis comprehensive resource equips you to fully analyze your organization's operations from the unrelated business perspective. You'll focus on details pertaining to the unrelated business income tax return (Form 990-T) and its many schedules. In addition, you'll get six appendices and tables to help round out your analysis. This authoritative guide explores every facet of tax law applicable to unrelated business for nonprofit organizations, including the rules governing:\u003c\/p\u003e \u003cul\u003e \u003cli\u003e \u003cp\u003ePublishing\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eAdvertising\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eCorporate sponsorships\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eGift shops\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eRestaurants and cafes\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eList rentals and exchanges\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eTrade shows\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eTravel tours\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eReal property development\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eResearch programs\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eGambling and gaming\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eEndorsements\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eConvenience businesses\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eForeign source income\u003c\/p\u003e \u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eThis must-have resource is filled with explanations and illustrations and hands-on guidance from Bruce R. Hopkins, the leading authority in nonprofit law. Its in-depth information shows you how to thoroughly and authoritatively manage unrelated business activities and protect your organization's tax-exempt status.\u003c\/p\u003e  \u003cb\u003ePreface.\u003c\/b\u003e  \u003cp\u003e\u003cb\u003eChapter One: Tax Exemption and Unrelated Business: Introduction.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e1.1 Tax Exemption: A Perspective.\u003c\/p\u003e \u003cp\u003e1.2 Source of Tax Exemption.\u003c\/p\u003e \u003cp\u003e1.3 Tax-Exempt Organizations.\u003c\/p\u003e \u003cp\u003e1.4 Philosophical Principles of Exempt Organizations Law.\u003c\/p\u003e \u003cp\u003e1.5 Categories of Tax-Exempt Organizations.\u003c\/p\u003e \u003cp\u003e1.6 Rationale for Unrelated Business Rules.\u003c\/p\u003e \u003cp\u003e1.7 Organizations Subject to Unrelated Business Rules.\u003c\/p\u003e \u003cp\u003e1.8 Tax Exemption and Competition.\u003c\/p\u003e \u003cp\u003e1.9 Concise History of the Unrelated Business Rules.\u003c\/p\u003e \u003cp\u003e1.10 Private Inurement and Private Benefit.\u003c\/p\u003e \u003cp\u003e1.11 Determining Allowable Unrelated Business.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter Two: Unrelated Business: The Basics.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e2.1 The Analytic Framework.\u003c\/p\u003e \u003cp\u003e2.2 Definition of \u003ci\u003eTrade or Business\u003c\/i\u003e.\u003c\/p\u003e \u003cp\u003e2.3 Fragmentation Rule.\u003c\/p\u003e \u003cp\u003e2.4 Profit Motive Requirement.\u003c\/p\u003e \u003cp\u003e2.5 Definition of \u003ci\u003eRegularly Carried On\u003c\/i\u003e.\u003c\/p\u003e \u003cp\u003e2.6 Definition of \u003ci\u003eRelated Business\u003c\/i\u003e.\u003c\/p\u003e \u003cp\u003e2.7 Definition of \u003ci\u003eSubstantially Related Business\u003c\/i\u003e.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter Three: Modifications.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e3.1 Passive Income in General.\u003c\/p\u003e \u003cp\u003e3.2 Dividends.\u003c\/p\u003e \u003cp\u003e3.3 Interest.\u003c\/p\u003e \u003cp\u003e3.4 Securities Lending Income.\u003c\/p\u003e \u003cp\u003e3.5 Certain Consideration.\u003c\/p\u003e \u003cp\u003e3.6 Annuities.\u003c\/p\u003e \u003cp\u003e3.7 Royalties.\u003c\/p\u003e \u003cp\u003e3.8 Rent.\u003c\/p\u003e \u003cp\u003e3.9 Other Investment Income.\u003c\/p\u003e \u003cp\u003e3.10 Capital Gains.\u003c\/p\u003e \u003cp\u003e3.11 Gain from Lapses or Terminations of Options.\u003c\/p\u003e \u003cp\u003e3.12 Loan Commitment Fees.\u003c\/p\u003e \u003cp\u003e3.13 Research Income.\u003c\/p\u003e \u003cp\u003e3.14 Electric Companies’ Member Income.\u003c\/p\u003e \u003cp\u003e3.15 Foreign Source Income.\u003c\/p\u003e \u003cp\u003e3.16 Brownfield Sites Gains.\u003c\/p\u003e \u003cp\u003e3.17 Religious Order Rule.\u003c\/p\u003e \u003cp\u003e3.18 Charitable Deduction.\u003c\/p\u003e \u003cp\u003e3.19 Specific Deduction.\u003c\/p\u003e \u003cp\u003e3.20 Net Operating Losses.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter Four: Exceptions\u003c\/b\u003e.\u003c\/p\u003e \u003cp\u003e4.1 Convenience Businesses.\u003c\/p\u003e \u003cp\u003e4.2 Businesses Conducted by Volunteers.\u003c\/p\u003e \u003cp\u003e4.4 Entertainment Activities.\u003c\/p\u003e \u003cp\u003e4.5 Trade Shows.\u003c\/p\u003e \u003cp\u003e4.6 Hospital Services.\u003c\/p\u003e \u003cp\u003e4.7 Gambling Activities.\u003c\/p\u003e \u003cp\u003e4.8 Associate Member Dues.\u003c\/p\u003e \u003cp\u003e4.9 Low-Cost Articles.\u003c\/p\u003e \u003cp\u003e4.10 Mailing Lists.\u003c\/p\u003e \u003cp\u003e4.11 Businesses of Employees’ Associations.\u003c\/p\u003e \u003cp\u003e4.12 S Corporation Holdings and Sales.\u003c\/p\u003e \u003cp\u003e4.13 Pole Rental Activities.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter Five: Unrelated Debt-Financed Income Rules.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e5.1 History and Overview of Rules.\u003c\/p\u003e \u003cp\u003e5.2 Unrelated Debt-Financed Income.\u003c\/p\u003e \u003cp\u003e5.3 Debt-Financed Property.\u003c\/p\u003e \u003cp\u003e5.4 Acquisition Indebtedness.\u003c\/p\u003e \u003cp\u003e5.5 Computation of Unrelated Debt-Financed Income.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter Six: Special Rules.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e6.1 Rules for Social Clubs.\u003c\/p\u003e \u003cp\u003e6.2 Rules for Certain Other Tax-Exempt Organizations.\u003c\/p\u003e \u003cp\u003e6.3 Private Foundation Rules.\u003c\/p\u003e \u003cp\u003e6.4 Partnership Rules.\u003c\/p\u003e \u003cp\u003e6.5 Advertising.\u003c\/p\u003e \u003cp\u003e6.6 Corporate Sponsorships.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter Seven: Commercial Activities.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e7.1 Commerciality Doctrine: Origins.\u003c\/p\u003e \u003cp\u003e7.2 Contemporary Perspective on Doctrine.\u003c\/p\u003e \u003cp\u003e7.3 Commercial-Type Insurance Rules.\u003c\/p\u003e \u003cp\u003e7.4 Credit Counseling Organizations.\u003c\/p\u003e \u003cp\u003e7.5 Social Enterprise Movement.\u003c\/p\u003e \u003cp\u003e7.6 Commerciality and Unrelated Business Rules.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter Eight: Use of Separate Entities.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e8.1 Necessity of Separate Entity.\u003c\/p\u003e \u003cp\u003e8.2 Choice of Form.\u003c\/p\u003e \u003cp\u003e8.3 Element of Control.\u003c\/p\u003e \u003cp\u003e8.4 Attribution Considerations.\u003c\/p\u003e \u003cp\u003e8.5 Capitalization.\u003c\/p\u003e \u003cp\u003e8.6 Sharing of Resources.\u003c\/p\u003e \u003cp\u003e8.7 Liquidations.\u003c\/p\u003e \u003cp\u003e8.8 Controlled Organizations.\u003c\/p\u003e \u003cp\u003e8.9 Partnerships and Joint Venture Basics.\u003c\/p\u003e \u003cp\u003e8.10 Flow-Through Entities.\u003c\/p\u003e \u003cp\u003e8.11. Partnerships—Details.\u003c\/p\u003e \u003cp\u003e8.12 Limited Liability Companies—Details.\u003c\/p\u003e \u003cp\u003e8.13 Other Joint Ventures.\u003c\/p\u003e \u003cp\u003e8.14 Whole Entity Joint Ventures.\u003c\/p\u003e \u003cp\u003e8.15 Ancillary Joint Ventures.\u003c\/p\u003e \u003cp\u003e8.16 Law-Imposed Joint Ventures.\u003c\/p\u003e \u003cp\u003e8.17 Look-Through Rule—Details.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter Nine: Contemporary Applications of the Unrelated Business Rules.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e9.1 Educational Institutions.\u003c\/p\u003e \u003cp\u003e9.2 Health Care Providers.\u003c\/p\u003e \u003cp\u003e9.3 Museums.\u003c\/p\u003e \u003cp\u003e9.4 Associations.\u003c\/p\u003e \u003cp\u003e9.5 Labor and Agricultural Organizations.\u003c\/p\u003e \u003cp\u003e9.6 Fundraising Activities.\u003c\/p\u003e \u003cp\u003e9.7 Travel Opportunities.\u003c\/p\u003e \u003cp\u003e9.8 Provision of Services.\u003c\/p\u003e \u003cp\u003e9.9 Sharecrop Leasing.\u003c\/p\u003e \u003cp\u003e9.10 Retirement Plan Reversions.\u003c\/p\u003e \u003cp\u003e9.11 Exempt Functions as Unrelated Business.\u003c\/p\u003e \u003cp\u003e9.12 Other Instances of Related Business.\u003c\/p\u003e \u003cp\u003e9.13 Other Instances of Unrelated Business.\u003c\/p\u003e \u003cp\u003e9.14 Agency Rule.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter Ten: Unrelated Business and the Internet.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e10.1 State of the “Law”.\u003c\/p\u003e \u003cp\u003e10.2 Two Overarching Issues.\u003c\/p\u003e \u003cp\u003e10.3 Web-Based Business: Tax Law Perspective.\u003c\/p\u003e \u003cp\u003e10.4 Web Site Advertising.\u003c\/p\u003e \u003cp\u003e10.5 Web Site Corporate Sponsorships.\u003c\/p\u003e \u003cp\u003e10.6 Trade Shows.\u003c\/p\u003e \u003cp\u003e10.7 Merchandising.\u003c\/p\u003e \u003cp\u003e10.8 Auctions.\u003c\/p\u003e \u003cp\u003e10.9 Charity Malls.\u003c\/p\u003e \u003cp\u003e10.10 Merchant Affiliate Programs.\u003c\/p\u003e \u003cp\u003e10.11 Associations.\u003c\/p\u003e \u003cp\u003e10.12 Web Site Material as Periodical.\u003c\/p\u003e \u003cp\u003e10.13 Royalty Arrangements.\u003c\/p\u003e \u003cp\u003e10.14 Questions Posed by IRS Announcement.\u003c\/p\u003e \u003cp\u003e10.15 Summary.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter Eleven: Reporting Requirements.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e11.1 Tax Structure.\u003c\/p\u003e \u003cp\u003e11.2 Deduction Rules.\u003c\/p\u003e \u003cp\u003e11.3 Annual Information Return.\u003c\/p\u003e \u003cp\u003e11.4 Unrelated Business Income Tax Return.\u003c\/p\u003e \u003cp\u003e11.5 Other Rules Concerning Preparation and Filing of Return.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendices.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAppendix A: Sources of the Law.\u003c\/p\u003e \u003cp\u003eAppendix B: Internal Revenue Code Sections.\u003c\/p\u003e \u003cp\u003eAppendix C: Glossary.\u003c\/p\u003e \u003cp\u003eAppendix D: Form 990.\u003c\/p\u003e \u003cp\u003eAppendix E: Form 990 T.\u003c\/p\u003e \u003cp\u003eAppendix F: Codes for Unrelated Business Activity.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eTables.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eTable of Cases.\u003c\/p\u003e \u003cp\u003eTable of IRS Revenue Rulings and Revenue Procedures.\u003c\/p\u003e \u003cp\u003eTable of IRS Private Determinations Cited in Text.\u003c\/p\u003e \u003cp\u003eTable of Related IRS Private Determinations.\u003c\/p\u003e \u003cp\u003eTable of Cases Discussed in \u003ci\u003eBruce R. Hopkins’ Nonprofit Counsel\u003c\/i\u003e.\u003c\/p\u003e \u003cp\u003eTable of IRS Private Determinations Discussed in \u003ci\u003eBruce R. Hopkins’ Nonprofit  Counsel\u003c\/i\u003e.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eIndex.\u003c\/b\u003e\u003c\/p\u003e \u003cb\u003eBruce R. Hopkins\u003c\/b\u003e is the country's leading authority on tax-exempt organizations and is a senior partner with the firm Polsinelli Shughart. He is the author or coauthor of more than 25 books, including \u003ci\u003eThe Law of Tax-Exempt Organizations, Ninth Edition\u003c\/i\u003e, and the newsletter \u003ci\u003eBruce R. Hopkins' Nonprofit Counsel\u003c\/i\u003e, all published by Wiley.  \u003cb\u003eGet comprehensive, detailed guidance on the tax law of unrelated businesses for tax-exempt organizations, written by the leading expert in the field\u003c\/b\u003e  \u003cp\u003e\u003ci\u003eThe Tax Law of Unrelated Business for Nonprofit Organizations\u003c\/i\u003e has everything you need to help you understand and interpret the general rules, modifications, and exceptions of the tax law of unrelated business for nonprofit organizations—including the unrelated debt-financed income rules, commercial activities, use of separate entities, and reporting requirements.\u003c\/p\u003e \u003cp\u003eThis comprehensive resource equips you to fully analyze your organization's operations from the unrelated business perspective. You'll focus on details pertaining to the unrelated business income tax return (Form 990-T) and its many schedules. In addition, you'll get six appendices and tables to help round out your analysis. This authoritative guide explores every facet of tax law applicable to unrelated business for nonprofit organizations, including the rules governing:\u003c\/p\u003e \u003cul\u003e \u003cli\u003e \u003cp\u003ePublishing\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eAdvertising\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eCorporate sponsorships\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eGift shops\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eRestaurants and cafes\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eList rentals and exchanges\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eTrade shows\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eTravel tours\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eReal property development\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eResearch programs\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eGambling and gaming\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eEndorsements\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eConvenience businesses\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eForeign source income\u003c\/p\u003e \u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eThis must-have resource is filled with explanations and illustrations and hands-on guidance from Bruce R. Hopkins, the leading authority in nonprofit law. Its in-depth information shows you how to thoroughly and authoritatively manage unrelated business activities and protect your organization's tax-exempt status.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47990351692005,"sku":"NP9780470500842","price":86.5,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9780470500842.jpg?v=1761787473","url":"https:\/\/k12savings.com\/es\/products\/the-tax-law-of-unrelated-business-for-nonprofit-organizations-isbn-9780470500842","provider":"K12savings","version":"1.0","type":"link"}