The Tax Law of Charitable Giving. Bruce R. Hopkins. Читать онлайн. Newlib. NEWLIB.NET

Автор: Bruce R. Hopkins
Издательство: John Wiley & Sons Limited
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Жанр произведения: Личностный рост
Год издания: 0
isbn: 9781119756026
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target="_blank" rel="nofollow" href="#ulink_bd274473-6c5a-5491-b54e-7a39a5d42487">63 U.S. Department of the Treasury, Report to the Congress on Fraternal Benefit Societies, Jan. 15, 1993.

      64 64 See supra note 60.

      65 65 See text accompanied by infra notes 76–79.

      66 66 See Tax-Exempt Organizations § 19.11(a).

      67 67 Id. § 24.10, text accompanied by note 947.

      68 68 Id. § 19.14.

      69 69 Id. § 11.5.

      70 70 Id. § 11.4.

      71 71 Id. § 11.6.

      72 72 Id. § 8.8.

      73 73 Id. § 11.3.

      74 74 Id. § 19.17.

      75 75 Hansmann, “The Role of Nonprofit Enterprise,” 89 Yale L.J. 835, 896 (1980).

      76 76 Id. at 844.

      77 77 Id. at 847.

      78 78 Id. at 845.

      79 79 Id. at 843.

      80 80 Pierce v. Society of Sisters, 268 U.S. 510 (1925); Meyer v. Nebraska, 262 U.S. 390 (1923).

      81 81 Zablocki v. Redhail, 434 U.S. 374 (1978); Quilloin v. Walcott, 434 U.S. 246 (1978); Smith v. Organization of Foster Families, 431 U.S. 816 (1977); Carey v. Population Serv. Int'l., 431 U.S. 678 (1977); Moore v. East Cleveland, 431 U.S. 494 (1977); Cleveland Bd. of Educ. v. LaFleur, 414 U.S. 632 (1974); Wisconsin v. Yoder, 406 U.S. 205 (1973); Stanley v. Illinois, 405 U.S. 645 (1972); Stanley v. Georgia, 394 U.S. 557 (1969); Griswold v. Connecticut, 381 U.S. 479 (1965); Olmstead v. United States, 277 U.S. 438 (1928).

      82 82 Runyon v. McCrary, 427 U.S. 160 (1976).

      83 83 Roberts v. United States Jaycees, 468 U.S. 609 (1984).

      84 84 Rent Control Coalition for Fair Housing. v. Berkeley, 454 U.S. 290 (1981).

      85 85 Boy Scouts of America et al. v. Dale, 530 U.S. 640 (2000); NAACP v. Claiborne Hardware Co., 458 U.S. 886 (1982); Larson v. Valente, 456 U.S. 228 (1982); In re Primus, 436 U.S. 412 (1978).

      86 86 Brown v. Socialist Workers '74 Campaign Committee, 459 U.S. 87 (1982); Democratic Party v. Wisconsin, 450 U.S. 107 (1981); Buckley v. Valeo, 424 U.S. 1 (1976); Cousins v. Wigoda, 419 U.S. 477 (1975); American Party v. White, 415 U.S. 767 (1974); NAACP v. Button, 371 U.S. 415 (1963); Shelton v. Tucker, 364 U.S. 486 (1960); NAACP v. Alabama, 347 U.S. 449 (1958).

      87 87 Roberts v. United States Jaycees, 468 U.S. 609 (1984).

      88 88 Id. at 622–629.

      89 89 Id. at 625. In general, see Tax-Exempt Organizations § 1.7; Hopkins, Tax-Exempt Organizations and Constitutional Law: Nonprofit Law as Shaped by the U.S. Supreme Court (Hoboken, NJ: John Wiley & Sons, 2012) § 1.9.

      90 90 “The rapid growth of the nonprofit sector in the last half century has led to greatly increased attention from the media, scholars, the government, and the public.” O'Neill, Nonprofit Nation: A New Look at the Third America 34 (San Francisco: Jossey-Bass, 2002) (Nonprofit Nation).

      91 91 Report of the Commission on Private Philanthropy and Public Needs: Giving in America—Toward a Stronger Voluntary Sector (1975).

      92 92 See text accompanied by infra note 126.

      93 93 The most recent version of this almanac is Wing, Pollak, & Blackwood, The Nonprofit Almanac 2008 (Washington, DC: The Urban Institute Press) (Nonprofit Almanac).

      94 94 Nonprofit Nation.

      95 95 These annual publications of this organization are titled Giving USA.

      96 96 The IRS publishes various editions of the Statistics of Income Bulletins.

      97 97 E.g., Yearbook of American and Canadian Churches (National Council of the Churches of Christ in the United States of America, various editions); Foundation Giving: Yearbook of Facts and Figures on Private, Corporate and Community Foundations (The Foundation Center, various editions); Foundation Management Report (Council on Foundations, various editions). The American Hospital Association publishes statistics concerning hospitals; the National Center for Education Statistics publishes data on independent colleges and universities; and the American Society of Association Executives publishes information concerning the nation's trade, business, and professional associations. There are several other analyses of this nature.

      98 98 Indeed, there is little uniformity as to this term. See text accompanied by supra note 7.

      99 99 That is, organizations that are tax-exempt pursuant to IRC § 501(a) because they are described in IRC § 501(c)(3) (see Tax-Exempt Organizations pt. 3).

      100 100 That is, organizations that are tax-exempt pursuant to IRC § 501(a) because they are described in IRC § 501(c)(4) (see Tax-Exempt Organizations ch. 13). This definition of the independent sector is in the 2002 edition of the Nonprofit Almanac at 7–8. Today, the Nonprofit Almanac does not attempt a definition of the sector but instead surveys the “nonprofit landscape” (Nonprofit Almanac at 3–5).

      101 101 Nonprofit Almanac (2002) at 3.

      102 102 Nonprofit Nation at 8.

      103  Скачать книгу