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BOOK
Author Bookman, Mark, 1948-
Title Protecting your organization's tax-exempt status : a guide for nonprofit managers / Mark Bookman.
Imprint San Francisco : Jossey-Bass, 1992.

LOCATION CALL # STATUS MESSAGE
 OTTERBEIN MAIN COLLECTION  HD2769.2.U6 B66 1992    AVAILABLE  
Author Bookman, Mark, 1948-
Series Joint publication of the Jossey-Bass nonprofit sector series and the Jossey-Bass higher education series
Jossey-Bass nonprofit sector series.
Jossey-Bass higher education series.
Subject Nonprofit organizations -- United States.
Tax exemption -- United States.
LOCATION CALL # STATUS MESSAGE
 OTTERBEIN MAIN COLLECTION  HD2769.2.U6 B66 1992    AVAILABLE  
Author Bookman, Mark, 1948-
Series Joint publication of the Jossey-Bass nonprofit sector series and the Jossey-Bass higher education series
Jossey-Bass nonprofit sector series.
Jossey-Bass higher education series.
Subject Nonprofit organizations -- United States.
Tax exemption -- United States.
Description xxvi, 267 pages ; 24 cm.
Bibliography Note Includes bibliographical references and index.
ISBN 1555424325
OCLC # 24669108
Table of Contents
 Preface 
 The Author 
Pt. 1Tax Exemption Under Challenge: The Context 
 1The Current Debate Over Tax Exemption3
   The Current Environment and Debate3
   The Views of the Protagonists7
   The Current Approach to Tax Laws9
 2The Evolution of Government Policy Toward Nonprofit Organizations12
   A Brief History of Federal Law and Tax-Exempt Status12
   The Rationale for Tax Exemption16
   Organizations That Are Covered20
   The Unrelated Business Income Tax23
Pt. 2Federal Law and the Internal Revenue Code 
 3Federal Law on Tax-Exempt Status and Unrelated Business Income29
   Gaining Tax-Exempt Status30
   Maintaining Tax-Exempt Status36
   Unrelated Business Income38
   Separating Taxable and Nontaxable Income41
   Using the Fragmentation Test54
   Taxing Passive Income54
   Convenience Exception59
   Political Activity60
   Other Exemptions62
 4Special Rules for Specific Types of Income64
   Leasing Rules65
   Debt-Financed Property67
   Income from Advertising69
   Subsidiary Organizations71
   Exploitation Rule74
   Joint Ventures and Partnerships74
   Dual Use Facilities76
   Fund-Raising Activities and Solicitations77
   Mailing Lists78
   Research79
 5How the Internal Revenue Code Treats Different Types of Organizations81
   Educational Organizations82
   Religious Organizations85
   Hospitals87
   Other Major Categories of Organizations95
 6Potential Changes to the Internal Revenue Code98
   Posthearing Activity: Proposals Currently Under Consideration100
   Actions of the Internal Revenue Service107
   Other Tax Legislation110
Pt. 3State and Local Issues 
 7Nonprofit Tax Law at the State Level115
   The Unfair Competition Debate115
   The Business Coalition for Fair Competition116
   Legislative Activity at the State Level120
   Review Commissions124
   Proposed Model State Unfair Competition Bill125
   Judicial Activity and Other State Legislation126
   The Use of Political Pressure130
   Responses in the Nonprofit Community: Policy Formulation134
   The Future137
 8Local Government and Property Tax Exemptions139
   Property Tax Exemption Litigation141
   Litigation: Exemption from Other Local Government Taxes146
   Property Tax Exemption Statutes146
   Community and Nonprofit Organization Relationships: Political Alternatives152
   Options Other Than Property Tax Exemptions: State Subsidies154
   Options Other Than Property Tax Exemptions: Fees in Lieu of Taxes155
   Judicially Created Multipart Tests and Other Court Actions157
   Overview of Property Tax Exemption159
 9Community Disputes Over Property Tax Exemptions: Lessons from Specific Cases161
   Higher Education162
   Case Study: The Syracuse University Carrier Dome165
   Case Study: The YMCA168
   Case Study: Voluntary Hospitals176
Pt. 4Guidelines for Action 
 10Ensuring Compliance with the Law and Dealing with Potential Challenges187
   What the Law Requires187
   Developing and Implementing an Action Plan190
   The Audit Process195
   A Recommended Proactive Program: The Social Accountability Budget200
   Other Proactive Examples207
   Applicability to Individual Organizations212
 11Influencing Public Policy Toward Nonprofits213
 Resource A. Unrelated Business Income Tax Cases221
 Resource B. Unfair Competition Cases230
 Resource C. Property Tax and Related Cases232
 Resource D. Internal Revenue Service Materials239
 References247
 Index259


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