Taxation of Nonprofit Organizations, Cases and Materials (University Casebook Series)

This casebook has been adapted from the authors' pioneering and widely used casebook Nonprofit Organizations: Cases and Materials. Topics 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. This edition incorporates all important legislative and administrative developments, including the Pension Protection Act of 2006 "reforms" and proposed regulations on public charity support tests and supporting organizations.