The Tax Law of Associations
summarizes the law concerning acquisition and maintenance of associations' tax exemption. It explores various other bodies of tax law applicable to exempt associations, including the private inurement doctrine, the intermediate sanctions rules, the lobbying rules, and the unrelated business restrictions. Coverage also includes: the political activities rules, including the use of political action committees by associations; associations' use of for-profit subsidiaries; supporting organizations; involvement in partnerships and other joint ventures; as well as charitable giving and fundraising rules.
Keywords: associations, nonprofit, non-profit, not-for-profit, nonprofit organizations, tax exemption, tax liability, exempt associations, private inurement doctrine, intermediate sanctions rules, intermediate sanctions, lobbying, political activity, political action committees, PACs, subsidiaries, supporting organizations, partnerships, joint ventures, charitable giving, fundraising, business leagues, private benefit, excess benefit, limited liability, IRS rulings, taxes, law, legal, lawyer