The Tax Law of Unrelated Business for Nonprofit Organizations
Chapter One
Tax Exemption and Unrelated
Business: Introduction
§ 1.1 Tax Exemption:
A Perspective 1
§ 1.2 Source of Tax Exemption 2
§ 1.3 Tax-Exempt Organizations 4
§ 1.4 Philosophical Principles of
Exempt Organizations Law 6
§ 1.5 Categories of Tax-Exempt
Organizations 8
§ 1.6 Rationale for Unrelated
Business Rules 10
§ 1.7 Organizations Subject to
Unrelated Business Rules 14
§ 1.8 Tax Exemption and
Competition 15
§ 1.9 Concise History of the
Unrelated Business Rules 15
§ 1.10 Private Inurement
and Private Benefit 17
§ 1.11 Determining Allowable
Unrelated Business 18
The unrelated business rules constitute one of the most important components
of the law of tax-exempt organizations. These rules influence nearly every operatio ... read full excerpt from The Tax Law of Unrelated Business for Nonprofit Organizations ebook
