Nonprofit Organizations: Cases and Materials (University Casebook Series)

The Sixth Edition of this widely used casebook includes the usual rich mix of materials and is adaptable to a survey course, a policy-oriented seminar, or a more specialized J.D. or LL.M tax class. Every major topic is accompanied by a skillfully developed problem set and lively notes, questions, policy discussion, and bibliographic references. Highlights of the Sixth Edition include:Coverage of all important developments since the last edition, including the impact of the COVID-19 pandemic on the nonprofit sector; recent legislation and final regulations on the new excise taxes on excessive executive compensation and large charitable endowments, and the unrelated business tax "silo" rules; major antitrust litigation against the NCAA and related legislative proposals to expand the rights of college athletes; and state law developments. Selective discussion of the American Law Institute's forthcoming Restatement of the Law of Charitable Nonprofit Organizations. Division of the chapter o