Tax-Exempt Organizations and Constitutional Law
Author: Bruce. R. Hopkins
A comprehensive guide to understanding the theory and implications of constitutional law as it relates to tax-exempt organizations Although the U.S. Constitution does not make any reference to nonprofit organizations—not surprising, since the Constitution is not a framework for the structure of the entirety of U.S. society—the Supreme Court has effusively shaped nonprofit law. Now, leading nonprofit law expert Bruce R. Hopkins discusses how tax-exempt organizations, including educational, religious, and healthcare institutions, are directly affected by constitutional law decisions and other pronouncements from the U.S. Supreme Court. Written by one of the country's leading legal authorities on tax-exempt organizations Provides a comprehensive, authoritative examination of constitutional law principles and their implications for tax-exempt organizations Includes coverage of the Supreme Court's perspective on nonprofit organizations and tax exemption, applicability of the Establishment and Free Exercise Clauses to nonprofit religious organizations, the import of Free Speech principles in the charitable fundraising context, the constitutionality of the individual health insurance mandate, and more Other titles by Bruce R. Hopkins: The Law of Tax-Exempt Organizations, Tenth Edition, The Law of Fundraising, Fourth Edition, and The Tax Law of Charitable Giving, Fourth Edition Should religious organizations be exempt from taxation? Should religious groups get tax exemptions not available to other organizations? Are state charitable solicitation acts constitutional? Is the health insurance mandate constitutional? Is the Affordable Care Act subject to legal challenge at this time? How many ways has the Supreme Court shaped nonprofit law? Get answers to these questions and many more from Tax-Exempt Organizations and Constitutional Law.
BRUCE R. HOPKINS is a senior partner with the firm Polsinelli Shughart PC. He is also the author of more than twenty-eight books, including The Law of Tax-Exempt Organizations, Tenth Edition, Planning Guide for the Law of Tax-Exempt Organizations, Nonprofit Law Made Easy, and The Tax Law of Charitable Giving, Fourth Edition, as well as the monthly newsletter Bruce R. Hopkins' Nonprofit Counsel, all published by Wiley.
Table of Contents
About the Author xiii Preface xv Book Citations xix CHAPTER 1 Introduction to the U.S. Constitution and Nonprofit Law 1 CHAPTER 2 Nonprofit Organizations and the Religion Clauses 49 CHAPTER 3 Nonprofit Organizations and the Commerce Clause Generally 89 CHAPTER 4 Health Care Reform Law and the Commerce Clause 111 CHAPTER 5 Federal Election Campaign Laws 147 CHAPTER 6 Constitutional Law as Applied to Nonprofits: The State Action Doctrine 173 CHAPTER 7 Charitable Fundraising Law 199 CHAPTER 8 The Court’s Influence on Other Nonprofit Law 267
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