Library Guides: Taxation Law: Tax-Exempt Organizations

Periodical Indexes & Databases

HeinOnline This link opens in a new window
Large database of legal materials. HeinOnline is known for its extensive collection of law journals, but it also contains many primary law and legislative history sources such as state and federal session laws, the United States Code, Supreme Court opinions and the U.S. Serial Set, and world constitutions. HeinOnline also contains many specialized collections, including collections focused on capital punishment, immigration law, the history of international law, and gun legislation and regulation in America.
Gale OneFile: LegalTrac This link opens in a new window
An index of articles in hundreds of law reviews, legal newspapers, and bar association journals in the U.S. and abroad since 1980. Search by subject or keyword.
Index to Foreign Legal Periodicals (HeinOnline) This link opens in a new window
A subject index to selected international and comparative law journals and essays. Covers 1984 to present.
Lexis+ This link opens in a new window
LexisNexis is an online resource that features access to legal, business, and news sources. A researcher can search Cases, Court Records, Legislative Codes, Legal News, Wire Services, Newspapers, Public Records, and more through LexisNexis. A personal username and password are necessary for this site.
For BYU Law Students and Faculty only. An authorized User ID is required.
Westlaw This link opens in a new window
Online legal research service providing access to a large collection of statutes, case law, treatises, and journal articles, as well as current news articles and business information. A personal username and password are necessary for this site.

Introductory Materials

How to Form a Nonprofit Corporation (National Edition) by Attorney, Anthony Mancuso
Call Number: Reserve Reading Room KF 1388 .M36 2013
Publication Date: 2013
Title must be used on-site.
The Law of Tax-Exempt Organizations (Taylor) by Scott A. Taylor
Call Number: Reserve Reading Room KF 6449 .T39 2011
Publication Date: 2011
Title must be used on-site.

Treatises

Principles of the Law of Nonprofit Organizations (Tentative Draft No. 4, March 29, 2013) by American Law Institute
Call Number: Reserve Reading Room KF 1388 .P75 T.D. no.4 2013
Publication Date: 2013
Item must be used on-site.
Tax Planning and Compliance for Tax-Exempt Organizations by Jody Blazek
Call Number: KF 6449 .B58 2012
Publication Date: 2012
The Law of Tax-Exempt Organizations (Hopkins) by Bruce R. Hopkins
Call Number: KF 6449 .H6 2011
ISBN: 9780470602171
Publication Date: 2011
Also available as a Wiley eBook and via LexisNexis.
The Tax Law of Charitable Giving by Bruce R. Hopkins
Call Number: KF 6388 .H63
Publication Date: 2014 (5th ed.)
Nonprofit Organizations: Law & Taxation by Marilyn E. Phelan
Call Number: Reserve Reading Room KF 1388 .P472 2010
Publication Date: 2010-
Volumes must be used on-site.

Looseleaf Services

Employee Benefits for Tax-Exempt Organizations by Daniel J. Schwartz; Tax Management Inc.
Call Number: Lslf. Coll. KF 6271 .B88 373-4TH
Publication Date: 2014
Volumes must be used on-site.
Real Estate Transactions by Tax-Exempt Entities by Bradley T. Borden; Tax Management Inc.
Call Number: Lslf. Coll. KF 6271 .B88 591-2nd
Publication Date: 2008
Volumes must be used on-site.
Tax Exempt Organizations: Organizational requirements by Hugh K. Webster; Tax Management Inc.
Call Number: Lslf. Coll. KF 6271 .B88 450
Publication Date: 2013
Volumes must be used on-site.
Tax Exempt Organizations: Operational requirements by Hugh K. Webster; Tax Management Inc.
Call Number: Lslf. Coll. KF 6271 .B88 451
Publication Date: 2013
Volumes must be used on-site.
Nonprofit Healthcare Organizations: Federal income tax issues by John R. Washlick; Tax Management Inc.
Call Number: Lslf. Coll. KF 6271 .B88 873-2nd
Publication Date: 2004
Volumes must be used on-site.
Private Foundations and Public Charities — Definition and Classification by Lauren Watson Cesare; Tax Management Inc.
Call Number: Lslf. Coll. KF 6276 .C64KF 6271 .B88 456
Publication Date: 2012
Volumes must be used on-site.
Private Foundations and Public Charities — Termination (§507) and Special Rules (§508) by Lauren Watson Cesare; Tax Management Inc.
Call Number: Lslf. Coll. KF 6271 .B88 877-2nd
Publication Date: 2003
Volumes must be used on-site.

Electronic Resources

Frances R. Hill & Douglas M. Mancino, Taxation of Exempt Organizations (Warren, Gorham & Lamont) [on WESTLAW: WGL-TEO].

Bruce R. Hopkins, The Tax Law of Charitable Giving (4th ed., John Wiley & Sons 2010) [on LexisNexis: CHARGV].

Publication 526: Charitable Contributions (IRS January 2012) [html pdf].

Publication 557: Tax-Exempt Status for Your Organization (IRS October 2011) [html pdf].

Publication 598: Tax on Unrelated Business Income of Exempt Organizations (IRS March 2012) [html pdf].

Tax Information for Charities & Other Non-Profits (IRS, last updated June 2012) (IRS links to training, resources and sub-topics, including charitable organizations, churches and religious organizations, contributors, other non-profits, political organizations, and private foundations). See: http://www.irs.gov/charities/index.html

Utah Domestic Non-Profit Corporation (Utah Division of Corporations and Commercial Code, last updated 2012) (Utah links to online services, nonprofit laws, forms, guide sheets, informational packets, frequently asked questions, and other information & websites). See: http://corporations.utah.gov/business/dnp.html