Coverart for item
The Resource Ultra vires : why the IRS lacks the jurisdiction and authority to regulate nonprofit governance, Bruce R. Hopkins

Ultra vires : why the IRS lacks the jurisdiction and authority to regulate nonprofit governance, Bruce R. Hopkins

Label
Ultra vires : why the IRS lacks the jurisdiction and authority to regulate nonprofit governance
Title
Ultra vires
Title remainder
why the IRS lacks the jurisdiction and authority to regulate nonprofit governance
Statement of responsibility
Bruce R. Hopkins
Creator
Author
Subject
Language
eng
Summary
"Without warning, the IRS began, in 2007, to regulate in the realm of nonprofit governance. [This book] offers an explanation as to why, as a matter of law, the IRS does not have the jurisdiction or the authority to regulate the governance affairs of the nation s public charities and other categories of tax-exempt organizations. [This book] reviews the federal law concerning government agencies jurisdiction and authority. The book evaluates IRS policymaking and demonstrates that the IRS s policies are arbitrary and capricious. [The author] concludes that the IRS lacks both the jurisdiction and authority in connection with nonprofit governance. [The book] provides a solid legal underpinning for those who are concerned about the IRS's expansion of its authority into the realm of nonprofit governance, particularly when the IRS has a lengthy record of getting the underlying law wrong and imposing detrimental policies and practices on these organizations. It will be a necessary read for nonprofit directors, trustees, officers and senior executive staff and their lawyers."--
Assigning source
Back cover
Cataloging source
DLC
http://library.link/vocab/creatorName
Hopkins, Bruce R
Index
index present
LC call number
KF1388
LC item number
.H68 2017
Literary form
non fiction
Nature of contents
bibliography
http://library.link/vocab/subjectName
  • United States
  • United States
  • Nonprofit organizations
  • Administrative agencies
  • Administrative agencies
  • Nonprofit organizations
  • United States
Label
Ultra vires : why the IRS lacks the jurisdiction and authority to regulate nonprofit governance, Bruce R. Hopkins
Instantiates
Publication
Copyright
Bibliography note
Includes bibliographical references (pages 281-282) and index
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
  • Concluding thoughts
  • Opening perspectives
  • Government agency law basics
  • Relevant basic tax-exempt organizations law
  • Nonprofit organizations' governance standards
  • Evolution of IRS policy as to nonprofit governance
  • IRS private letter ruling policy
  • IRS lacks jurisdiction to regulate nonprofit governance
  • IRS lacks authority to regulate nonprofit governance
Control code
970396715
Dimensions
24 cm
Extent
xii, 296 pages
Isbn
9781616193867
Lccn
2017003404
Media category
unmediated
Media MARC source
rdamedia
Media type code
  • n
System control number
(OCoLC)970396715
Label
Ultra vires : why the IRS lacks the jurisdiction and authority to regulate nonprofit governance, Bruce R. Hopkins
Publication
Copyright
Bibliography note
Includes bibliographical references (pages 281-282) and index
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
  • Concluding thoughts
  • Opening perspectives
  • Government agency law basics
  • Relevant basic tax-exempt organizations law
  • Nonprofit organizations' governance standards
  • Evolution of IRS policy as to nonprofit governance
  • IRS private letter ruling policy
  • IRS lacks jurisdiction to regulate nonprofit governance
  • IRS lacks authority to regulate nonprofit governance
Control code
970396715
Dimensions
24 cm
Extent
xii, 296 pages
Isbn
9781616193867
Lccn
2017003404
Media category
unmediated
Media MARC source
rdamedia
Media type code
  • n
System control number
(OCoLC)970396715

Library Locations

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      5998 Alcalá Park, San Diego, CA, 92110-2492, US
      32.771471 -117.187496
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