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Pathfinders : Tax Exempt Organizations

Primary Resources

Case Search

  1. See under Internal Revenue key numbers 4045-4071
  2. See under Taxation key numbers 211-250

Secondary Resources

Corpus Juris Secundum (CJS)

  1. See under heading Taxation sections 266, 275, 277-282, 287-289, 292-298, 300-383, and 1736-1737.

Research Databases

Internal Revenue Service & Information about IRS Exempt Organizations: http://apps.irs.gov/app/pub78

Westlaw-WGL-TXNEXEMPT
Articles from Taxation of Exempts, formerly Journal of Taxation of Exempt Organizations, a bimonthly journal that discusses the taxation of exempt and not-for-profit organizations, including intermediate sanctions, combinations and joint ventures, health care organizations, private foundations, political and lobbying activity, the unrelated business income tax, and issues of exemption and compliance, charitable giving, and compensation. This publication is published six times per year by RIA Group. The publication looks at issues involving the taxation of exempt and not for profit organizations, including charitable giving, taxation of religious organizations, and recent developments affecting exempt organizations. Full coverage begins with Vol. 11:2 (Sept./Oct. 1999). This publication was created to provide you with accurate and authoritative information concerning the subject matter covered; however, this publication was not necessarily prepared by persons licensed to practice law in a particular jurisdiction. The publisher is not engaged in rendering legal or other professional advice and this publication is not a substitute for the advice of an attorney. If you require legal or other expert advice, you should seek the services of a competent attorney or other professional.

    Full Coverage Begins:
  Journal of Taxation of Exempt Organizations 11:2 J. Tax'n Exempt Org. (1999) - 13:2 J. Tax'n Exempt Org. (2001)
  Taxation of Exempts 13:3 Tax'n Exempts (2001)
     
  SEARCHING
 
  1. USE OF FIND A DOCUMENT
To view a document with a known citation, access Find a Document and type the citation, e.g.:
FIND 13 TXNEXEMPT 150
  2. To retrieve all documents selected for this database, enter this citation field query: Searching and fields
  In this database you may choose the Terms and Connectors search method or the Natural Language search method.
With a Terms and Connectors search, you enter a query, which consists of key terms from your issue and connectors specifying the relationship between those terms. With Natural Language, you can retrieve documents by simply describing your issue in plain English.
For more information on using one of these search methods, see online Help.
  Tip: To retrieve all documents from a particular issue, use a citation field search and date restrictor, e.g., ci(jtxeb) & da(12/90).
The abbreviations for the fields in this database are:
  CI CITATION Unique references for citing to specific documents.
 Eg. ci(jtxeo txnexempt).
  PR PRELIM Superior headings. E.g., Executive Compensation.
  TI TITLE Title of the article or column.
  SU SUMMARY If available, the synopsis following the title and/or any errata, corrections, or clarifications.
  SO SOURCE Copyright notice. Generally: Electronic Version Copyright 20XX RIA Group.
  AU AUTHOR Name(s) of author(s) and editor(s) and any biographical information, if available.
  TE TEXT Text of the document.
  3. OTHER RELATED RESEARCH DATABASES
    The TP-ALL, JLR, TEXTS, and topical TP databases contain documents from law reviews, bar journals, texts, and continuing legal education course handbooks.
    WGL-TAXJ is the multibase, which contains all the following journals:
    WGL-BUSENT contains documents from Business Entities, formerly Journal of Partnership Taxation.
    WGL-CTAX contains documents from Corporate Taxation, formerly Journal of Corporate Taxation.
    WGL-ESTPLN contains documents from Estate Planning.
    WGL-JITAX contains documents from The Journal of International Taxation.
    WGL-JMTAX contains documents from Journal of Multi-State Taxation.
    WGL-RETAX contains documents from the Real Estate Taxation, formerly Journal of Real Estate Taxation.
    WGL-JTAX contains documents from Journal of Taxation.
    WGL-JTXEB contains documents from the Journal of Taxation of Employee Benefits.
    WGL-TXNEXEMPT contains documents from the Taxation of Exempts, formerly Journal of Taxation of Exempt Organizations.
    WGL-PRACTXST contains documents from Practical Tax Strategies, formerly Taxation for Accountants and Taxation for Lawyers.
    WGL-VALST contains documents from Valuation Strategies.
    WGL contains documents from all available RIA Group publications, which includes the journals, treatises, and all tax analysis publications.
    Nonprofit Enterprises: Corporations, Trusts, and Associations (NPECTA)
    Nonprofit Controller's Manual (WGL-NPCMAN)
    Nonprofit GAAP Practice Manual (WGL-NPGAAPMAN)
    BNA Health Law & Business Portfolios: Tax-Exempt Financing for Health Care Organizations (BNAHLB-TEF)
    BNA Health Law & Business Portfolios: Tax-Exempt Status of Health Care Organizations (BNAHLB-TES)
    Tax Executive (TAXEXEC)
    Tax Features (TAXFDNTF)
    National Tax Journal (NATAXJ)
    Kiplinger Tax Letter (KIPTL)
    AICPA Tax Section Newsletter (AICPATNEWS)
    Federal Taxation - Exemption Rulings & Pub. 78 (FTX-EXEMPT-ALL)
    Federal Taxation - IRS Exemption Rulings (FTX-EXEMPT)
    BNA TM State Portfolios: Property Taxes: The Exemption for Intangibles (TMSTPORT-1640)
    Hill & Mancino: Taxation of Exempt Organizations (WGL-TEO)
    Bankruptcy Exemption Manual (BKREXMAN)
    Exempted Transactions Under the Securities Act of 1933 (SECEXTRANS)
    Limited Offering Exemptions: Regulation D (SECREGD)
    Avoiding Classification as an Investment Company: Exemptions and Exclusions for Business Corporations (BNACPS-CLA)
    IRS Exempt Organizations CPE Technical Instruction Program Manuals (FTX-EOTIP)

SOLCAT Holdings

Author Treusch, Paul E.
Title Tax-exempt charitable organizations.
Imprint Philadelphia, Pa. : American Law Institute-American Bar Association Committee on Continuing Professional Education, 1988.
Location ACLL Treatise Collection
Call Number KF6449 .T7 1988
  Direct link to SOLCAT
   
Title Upper level writing requirement. Tax exempt organization.
Imprint [Pittsburgh, Pa. : Duquesne University School of Law,]
Location DCLI Periodicals
  Direct link to SOLCAT
   
Author Cassidy, Michael A.
Title Pennsylvania non-profits : tax and business answers.
Imprint  Eau Claire, WI : National Business Institute, c2001.
Location DCLI PA Collection, ACLL Main Reading Room
Call Number KFP211.A75 P4 2001 
  Direct link to SOLCAT
   
Author Cafardi, Nicholas P.
Title Tax exempt organizations.
Imprint Newark [N.J.] : LexisNexis, c2003.
Location DCLI Treatise Collection, ACLL Treatise Collection
Call Number KF6449 .C34 2003
  Direct link to SOLCAT
   
Title Representing nonprofit organizations in Pennsylvania.
Imprint [Mechanicsburg, Pa.] : Pennsylvania Bar Institute, c2006.
Location DCLI PA Collection, ACLL Main Reading Room, ACLL Reserve Room
Call Number KFP211.A75 R46 2006
  Direct link to SOLCAT
   
Author Simpson, Steven D.
Title Tax-exempt organizations : organizational and operational requirements.
Imprint Washington, D.C. : Tax Management Inc., c2000-
Location DCLI Treatise Collection, ACLL Loose-leaf Collection
Call Number KF6289.A1 T35 no.869
  Direct link to SOLCAT

Prepared by:
Tsegaye Beru, Assistant Director for Public Services
December 2006