Nonprofit Organizations Cases and Materials 5th (University Casebook Series)

About this book

The Fifth Edition of this pioneering casebook includes the usual rich mix of materials and is adaptable to a survey course a policy-oriented seminar or a more specialized J.D. or LL.M tax class. Every major topic is accompanied by a skillfully developed set of problems and includes lively notes questions and bibliographic references. Highlights of the Fifth Edition include: Coverage of all important developments since the last edition including new state legislation and case law on nonprofit formation governance and donor standing; IRS scrutiny of colleges and universities nonprofit executive compensation and commercial activities; final tax regulations on the public charity support tests and supporting organizations; proposed regulations on the exemption requirements for hospitals and program-related investments; and recent antitrust litigation and other lawsuits challenging the NCAAs regulation of college athletes. Reorganized and updated coverage of the limitations on lobbying and political campaign activities of 501(c)(3) charities; the use and abuse of noncharitable exempt organizations for political activities; and the implications of the Supreme Courts Citizens United decision on the nonprofit sector. Expanded discussion of the emerging forms of hybrid entities used for social enterprises that combine a public benefit mission with the pursuit of profit. A new and more contemporary introductory problem on the choices facing the founders of a nonprofit organization and revised problems on the state law duties of loyalty and care and the federal tax exemption standards for hospitals. A survey of proposed tax reform legislation affecting exempt organizations and the charitable deduction. Pruning of dated materials minutia and more tightly-edited cases notes and problems.