Tax-Exempt Organizations and Constitutional Law

Beschreibung

The U.S. Constitution does not make any reference to nonprofit organizations. This is not surprising: the Constitution is a sketch of the federal government and its relationship with the states, not a framework for the structure of the entirety of U.S. society. Leading nonprofit law expert Bruce R. Hopkins explains how the Supreme Court has formulated constitutional and other law directly affecting tax-exempt organizations, including religious and health care institutions, and political organizations. Featuring a companion website offering readers various case tables and reports, Tax-Exempt Organizations and Constitutional Law clearly addresses issues including: * The fundamental principles of tax exemption from a constitutional law perspective * Application of the Establishment Clause and the Free Exercise Clause, in the context of nonprofit religious organizations * General Commerce Clause principles as they apply in the nonprofit law setting * The Supreme Court's health care decision * The landmark Citizens United decision issued in early 2010 * The state action doctrine, by which constitutional law principles can be made directly applicable to nonprofit organizations * Developments concerning judicial review of tax regulations * Tax-exempt associations law Mandatory reading for professionals in tax-exempt organizations, Tax-Exempt Organizations and Constitutional Law authoritatively and thoroughly guides you through every aspect of tax-exempt organization law from a constitutional law perspective. Tax-Exempt Organizations and Constitutional Law explains the myriad of Supreme Court decisions, many of them invoking constitutional law principles, that directly impact the program and other operations of tax-exempt organizations.
A comprehensive guide to understanding the theory and implications of constitutional law as it relates to tax-exempt organizations Although the U.S. Constitution does not make any reference to nonprofit organizations--not surprising, since the Constitution is not a framework for the structure of the entirety of U.S. society--the Supreme Court has effusively shaped nonprofit law. Now, leading nonprofit law expert Bruce R. Hopkins discusses how tax-exempt organizations, including educational, religious, and healthcare institutions, are directly affected by constitutional law decisions and other pronouncements from the U.S. Supreme Court. * Written by one of the country's leading legal authorities on tax-exempt organizations * Provides a comprehensive, authoritative examination of constitutional law principles and their implications for tax-exempt organizations * Includes coverage of the Supreme Court's perspective on nonprofit organizations and tax exemption, applicability of the Establishment and Free Exercise Clauses to nonprofit religious organizations, the import of Free Speech principles in the charitable fundraising context, the constitutionality of the individual health insurance mandate, and more * Other titles by Bruce R. Hopkins: The Law of Tax-Exempt Organizations, Tenth Edition, The Law of Fundraising, Fourth Edition, and The Tax Law of Charitable Giving, Fourth Edition Should religious organizations be exempt from taxation? Should religious groups get tax exemptions not available to other organizations? Are state charitable solicitation acts constitutional? Is the health insurance mandate constitutional? Is the Affordable Care Act subject to legal challenge at this time? How many ways has the Supreme Court shaped nonprofit law? Get answers to these questions and many more from Tax-Exempt Organizations and Constitutional Law.

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Bruce R. Hopkins

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Business & Management Gemeinnützige Einrichtung Gemeinnützige Organisationen / Recht Non-Profit Organizations / Law Wirtschaft u. Management

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