Understand the newest developments in the law and regulation of tax-exempt organizations
In the 2024 Cumulative Supplement to The Law of Tax-Exempt Organizations, 12th Edition, a team of experienced and renowned attorneys delivers the latest developments in the ever-evolving tangle of laws and regulations impacting on the operation of tax-exempt entities in the United States. You’ll find discussions of the most recent Treasury Department regulations, Internal Revenue Service revenue rulings and revenue procedures, and federal court opinions (and the occasional state court opinion of particular importance) from 2023 and 2024.
The authors explore new private letter rulings from the IRS, updating the public on their position on a wide array of issues with day-to-day applicability to tax exempt organizations. You’ll also find: *Incisive and authoritative analysis of recent federal court decisions impacting the managers, officers, and directors of tax-exempt organizations *The authors’ valuable insights into the efficacy and correctness of the various rulings, procedures, and opinions from government agencies issued since 2023 *Careful consideration of the effect of the growing number of laws, regulations, and procedures impacting the management of tax-exempt entities
Perfect for the managers, directors, and officers of tax-exempt organizations, the 2024 Cumulative Supplement to the 12th edition of The Law of Tax-Exempt Organizations will also prove invaluable to the lawyers, accountants, and other professionals who serve them.
Bruce R. Hopkins (Kansas City, MO) practiced nonprofit law, as he worked with and advised tax-exempt and charitable organizations. He began practicing, studying and writing about the field of nonprofit following the passage of the first U.S. Congressional bill, passed in 1969, that established nonprofit and tax-exempt organizations in the United States of America. As a practicing attorney, professor, mentor and scholar in the field, Bruce was often referred to as the "Dean of Nonprofit Law."
He was a presenter and featured speaker, nationally and internationally, at numerous conferences throughout his career, among them Representing and Managing Tax-Exempt Organizations (Georgetown University Law Center, Washington, D.C.) and The Private Foundations Tax Seminar (El Pomar Foundation, Colorado Springs, CO). He practiced law in Washington, D.C. and Kansas City, MO, for over 50 years, receiving numerous awards and forms of recognition for his efforts.
Shane Hamilton (Coppell, TX) has represented tax-exempt, nonprofit organizations in connection with their federal tax and nonprofit governance matters for over two decades, including family- and company-sponsored private foundations, publicly supported charities, private schools, churches and religious organizations, supporting organizations, charitable trusts, social welfare organizations, and trade associations. He regularly counsels tax-exempt organizations on a wide range of matters involving nonprofit corporate law, governance best practices, obtaining and maintaining federal tax-exempt status, UBIT, excess benefit transactions (intermediate sanctions), private foundation excise taxes, and other legal requirements applicable to tax-exempt organizations.
In addition to advising tax-exempt clients on their tax and legal issues, he offers clients practical advice on navigating the challenges presented when business or mission-oriented goals conflict with the tax laws. Over the years, Mr. Hamilton has acted as outside general counsel for many different organizations; currently he serves in that role for The Meadows Mental Health Policy Institute for Texas.
