Tax–Exempt Organizations and Constitutional Law: Nonprofit Law as Shaped by the U.S. Supreme Court + Web site (Wiley Nonprofit Authority)

tax–exempt organizations and constitutional law

Nonprofit Law as Shaped by the U.S. Supreme Court

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.

Constitutional law and policy directly affecting tax–exempt organizations

Tax–Exempt Organizations and Constitutional Law discusses how Supreme Court decisions affect the operations of tax–exempt organizations, including educational, religious, and health care institutions, and fraternal, social, and political groups.

This essential book covers the vast range of legal aspects involved in tax–exempt and constitutional law, equipping you with all the critical information and know–how you need to understand constitutional law as it relates to your tax–exempt organization, including coverage of:

• Nonprofit organizations and religion clauses
• Nonprofit organizations and the commerce clause
• Health care reform law
• Federal election campaign laws
• Charitable fundraising law
• The Supreme Court′s influence on other nonprofit law

Written by Bruce R. Hopkins, the country′s leading legal authority in the field, Tax–Exempt Organizations and Constitutional Law provides a comprehensive, authoritative examination of Supreme Court opinions with implications for tax–exempt organizations.