《協會稅法 The Tax Law of Associations》是2006年John Wiley & Sons Inc出版的圖書，作者是Hopkins, Bruce
基本介紹
- 作者：Hopkins, Bruce R.
- 出版社：John Wiley & Sons Inc
- 出版時間：2006年7月
- 頁數：528 頁
- 定價：1130 元
- 裝幀：HRD
- ISBN：9780471771531
The Tax Law of Associations summarizes the law concerning acquisition and maintenance of associations' tax exemption. It explores various other bodies of tax law applicable to exempt associations, including the private inurement doctrine, the intermediate sanctions rules, the lobbying rules, and the unrelated business restrictions. Coverage also includes: the political activities rules, including the use of political action committees by associations; associations' use of for-profit subsidiaries; supporting organizations; involvement in partnerships and other joint ventures; as well as charitable giving and fundraising rules.
