The law of tax-exempt organizations / (Record no. 12210)
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| 001 - CONTROL NUMBER | |
| control field | ocn908699069 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OCoLC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240523125538.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr ||||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 150508s2015 nju ob 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
| LC control number | 2015018710 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DLC |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | DLC |
| Modifying agency | OCLCF |
| -- | N$T |
| -- | YDXCP |
| -- | IDEBK |
| -- | DG1 |
| -- | EBLCP |
| -- | DEBBG |
| -- | KSU |
| -- | MERUC |
| -- | OCLCQ |
| -- | C6I |
| -- | LIP |
| -- | ZCU |
| -- | OCLCQ |
| -- | ICG |
| -- | OCLCQ |
| -- | VT2 |
| -- | WYU |
| -- | U3W |
| -- | OCLCQ |
| -- | DKC |
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| -- | DLC |
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| 015 ## - NATIONAL BIBLIOGRAPHY NUMBER | |
| National bibliography number | GBB5B1204 |
| Source | bnb |
| 016 7# - NATIONAL BIBLIOGRAPHIC AGENCY CONTROL NUMBER | |
| Record control number | 017487949 |
| Source | Uk |
| 019 ## - | |
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| -- | 1066461753 |
| -- | 1081296707 |
| -- | 1148149407 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781118874226 |
| Qualifying information | (epub) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1118874226 |
| Qualifying information | (epub) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781118873977 |
| Qualifying information | (pdf) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1118873971 |
| Qualifying information | (pdf) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781119176275 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1119176271 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1118873696 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781118873694 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781118873694 |
| Qualifying information | (hardback) |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | AU@ |
| System control number | 000060217285 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | CHNEW |
| System control number | 000944292 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | CHVBK |
| System control number | 48024524X |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | DEBBG |
| System control number | BV043397784 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | DEBBG |
| System control number | BV044058769 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | DEBSZ |
| System control number | 485058138 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | UKMGB |
| System control number | 017487949 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)908699069 |
| Canceled/invalid control number | (OCoLC)1055381597 |
| -- | (OCoLC)1066461753 |
| -- | (OCoLC)1081296707 |
| -- | (OCoLC)1148149407 |
| 037 ## - SOURCE OF ACQUISITION | |
| Stock number | 9781118874226 |
| Source of stock number/acquisition | Wiley |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | pcc |
| 043 ## - GEOGRAPHIC AREA CODE | |
| Geographic area code | n-us--- |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | KF6449 |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | LAW |
| Subject category code subdivision | 068000 |
| Source | bisacsh |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.73/0668 |
| Edition number | 23 |
| 084 ## - OTHER CLASSIFICATION NUMBER | |
| Classification number | BUS074000 |
| Number source | bisacsh |
| 049 ## - LOCAL HOLDINGS (OCLC) | |
| Holding library | MAIN |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Hopkins, Bruce R., |
| Relator term | author. |
| 245 14 - TITLE STATEMENT | |
| Title | The law of tax-exempt organizations / |
| Statement of responsibility, etc. | Bruce R. Hopkins. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 11th edition. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Hoboken, NJ : |
| Name of producer, publisher, distributor, manufacturer | Wiley, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2015. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | Wiley nonprofit authority |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | "The authoritative reference for nonprofit law, by leading expert Bruce R. Hopkins The Law of Tax-Exempt Organizations 11th edition details the complex set of statutes, regulations that govern this diverse category of organizations, IRS rulings, and court opinions. This new edition includes the most up-to-date coverage of subjects such as: nonprofit governance, and new rules for donor advised funds and supporting organizations, updates on unrelated business activities. Discussion of subjects such as the private inurement doctrine and private benefit doctrine have been expanded in light of recent IRS ruling activity. Written in plain English and supplemented annually, this book helps the lawyers and managers of tax-exempt organizations stay up to date on relevant law developments so they can make more informed decisions about their organization's actions and future direction. This eleventh edition is an important revision, with significant updates and vital information you need to know. Get up to date on the latest regulations and court opinions See how recent IRS rulings impact many aspects of tax-exempt organizations law Learn how the health care shift has generated new guidelines Read new law concerning legislative and political activities, intermediate sanctions, and more Written by one of the country's leading authorities on the law surrounding tax-exempt organizations, this comprehensive and authoritative reference allows you to learn the particulars of the subject matter or get a quick refresher regarding specific rules of interest. For newcomers and experienced practitioners alike, The Law of Tax-Exempt Organizations 11th edition provides a single-volume resource for the latest, most up-to-date information aspects of the law"-- |
| Assigning source | Provided by publisher. |
| 588 0# - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Print version record and CIP data provided by publisher. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Definition of and rationales for tax-exempt organizations -- Overview of nonprofit sector and tax-exempt organizations -- Source, advantages, and disadvantages of tax-exemption -- Organizational, operational, and related tests and doctrines -- Nonprofit governance -- Concept of charitable -- Charitable organizations -- Educational organizations -- Scientific organizations -- Religious organizations -- Other charitable organizations -- Public charities and private foundations -- Social welfare organizations -- Business leagues and like organizations -- Social clubs -- Labor, agricultural, and horticultural organizations -- Political organizations -- Employee benefit funds -- Other categories of tax-exempt organizations -- Private inurement and private benefit -- Intermediate sanctions -- Legislative activities by tax-exempt organizations -- Political campaign activities by tax-exempt organizations -- Unrelated business: basic rules -- Unrelated business: modifications, exceptions, and special rules -- Exemption recognition and notice processes -- Administrative and litigation procedures -- Operational requirements -- Tax-exempt organizations and exempt subsidiaries -- Tax-exempt organizations and for-profit subsidiaries -- Tax-exempt organizations and joint ventures -- Tax-exempt organizations: other operations and restructuring. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Includes bibliographical references and index. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | John Wiley and Sons |
| Provenance (VM) [OBSOLETE] | Wiley Online Library: Complete oBooks |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Nonprofit organizations |
| General subdivision | Taxation |
| -- | Law and legislation |
| Geographic subdivision | United States. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Charitable uses, trusts, and foundations |
| General subdivision | Taxation |
| Geographic subdivision | United States. |
| 650 #6 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Fondations (Droit) |
| General subdivision | Imp�ots |
| Geographic subdivision | �Etats-Unis. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | BUSINESS & ECONOMICS |
| General subdivision | Nonprofit Organizations & Charities. |
| Source of heading or term | bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Charitable uses, trusts, and foundations |
| General subdivision | Taxation |
| Source of heading or term | fast |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Nonprofit organizations |
| General subdivision | Taxation |
| -- | Law and legislation |
| Source of heading or term | fast |
| 651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME | |
| Geographic name | United States |
| Source of heading or term | fast |
| 758 ## - RESOURCE IDENTIFIER | |
| Relationship information | has work: |
| Label | The law of tax-exempt organizations (Text) |
| Real World Object URI | https://id.oclc.org/worldcat/entity/E39PD3VhkXf9tG8xrYMhm7TDYP |
| Relationship | https://id.oclc.org/worldcat/ontology/hasWork |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Hopkins, Bruce R. |
| Title | Law of tax-exempt organizations. |
| Edition | 11th Edition. |
| Place, publisher, and date of publication | Hoboken, NJ : Wiley, 2015 |
| International Standard Book Number | 9781118873694 |
| Record control number | (DLC) 2015017660 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Wiley nonprofit authority series. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://onlinelibrary.wiley.com/doi/book/10.1002/9781119176275">https://onlinelibrary.wiley.com/doi/book/10.1002/9781119176275</a> |
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| 994 ## - | |
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