The Tax Law of Associations.

• Author: Fink, Philip R.
• Position: Brief article - Book review

The Tax Law of Associations, by Bruce R. Hopkins (Wiley, 2006), summarizes the tax rules on how organizations acquire and maintain tax exemption. It discusses various tax rules that apply to exempt associations, including the private inurement doctrine, intermediate sanctions rules, and restrictions on unrelated business income. The book also covers political activities and lobbying rules for exempt organizations, including the use of political action committees; for-profit...