Nonprofit Organizations, Cases and Materials (University Casebook Series)

The Seventh Edition of this pioneering casebook includes the usual rich mix of materials and is adaptable to a survey course, a policy-oriented seminar, or a more specialized J.D. or LL.M tax class. Every major topic is accompanied by a skillfully developed problem set and lively notes, questions, policy discussion, and bibliographic references. Highlights of the Seventh Edition include: Coverage of federal legislation enacted since publication of the last edition in 2021, including changes to the charitable contributions deduction and the endowment tax on colleges and universities made by the One Big Beautiful Bill Act, and federal and state regulatory developments. Discussion of the Supreme Court’s decision striking down race-conscious college admissions and its impact on qualification for charitable tax exemption, grantmaking, scholarships, and other programmatic activities of nonprofit organizations. A new problem on the application of the illegality doctrine on qualification for charitable tax exemption. Reorganized and updated coverage of the limitations on lobbying and political campaign activities of § 501(c)(3) organizations and the use of alternative structures for political advocacy and electioneering. Revised polic(more...)