Book Citations.

Part One. Introduction to the Law of Tax-Exempt Organizations.

Chapter One. Definition of and Rationales for Tax-Exempt Organizations.

Chapter Two. Overview of Nonprofit Sector and Tax-Exempt Organizations.

Part Two. Fundamentals of the Law of Tax-Exempt Organizations.

Chapter Three. Source, Advantages, and Disadvantages of Tax Exemption.

Chapter Four. Organizational, Operational, and Related Tests and Doctrines.

Chapter Five. Boards of Directors and Governance Principles.

Part Three. Tax-Exempt Charitable Organizations.

Chapter Seven. Charitable Organizations.

Chapter Eight. Educational Organizations.

Chapter Ten. Religious Organizations.

Chapter Eleven. Other Charitable Organizations.

Chapter Twelve. Public Charities and Private Foundations.

Part Four. Other Tax-Exempt Organizations.

Chapter Thirteen. Social Welfare Organizations.

Chapter Fourteen. Business Leagues and Like Organizations.

Chapter Sixteen. Labor, Agricultural, and Horticultural Organizations.

Chapter Seventeen. Political Organizations.

Chapter Eighteen. Employee Benefit Funds.

Chapter Ninteen. Other Tax-Exempt Organizations.

Part Five. Principal Exempt Organization Laws.

Chapter Twenty. Private Inurement and Private Benefit.

Chapter Twenty-One. Intermediate Sanctions.

Chapter Twenty-Two. Legislative Activities by Tax-Exempt Organizations.

Chapter Twenty-Three. Political Campaign Activities by Tax-Exempt Organizations.

Chapter Twenty-Four. Unrelated Business Activities.

Part Six. Acquisition and Maintenance of Tax Exemption.

Chapter Twenty-Five. Exemption Recognition and Notice Processes.

Chapter Twenty-Six. Administrative and Litigation Procedures.

Chapter Twenty-Seven. Operational Requirements.

Part Seven. Interorganizational Structures and Operational Forms.

Chapter Twenty-Nine. Tax-Exempt Organizations and For-Profit Subsidiaries.

Chapter Thirty. Tax-Exempt Organizations and Joint Ventures.

Chapter Thirty-One. Tax-Exempt Organizations and Restructuring.

Index.