TAX-EXEMPT ORGANIZATIONS AND CONSTITUTIONAL LAW + WEBSITE：NONPROFIT LAW AS SHAPED BY THE U.S. SUPREME COURT

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.

About the Author
Preface
Chapter 1 Introduction to the U.S. Constitution and Nonprofit Law
§ 1.1 Overview of Relevant Portions of Constitution
§ 1.2 Role of Supreme Court and Basic Principles
§ 1.3 Concept of the Nonprofit Organization
§ 1.4 Doctrine of Private Inurement
§ 1.5 Supreme Court’s Definition of Nonprofit Organization
§ 1.6 Supreme Court’s View as to Eligibility for Tax Exemption
§ 1.7 Supreme Court’s Rationale for Tax Exemption
§ 1.8 Public Policy Doctrine
§ 1.9 Freedom of Association Principle
§ 1.10 Commerciality Doctrine
§ 1.11 Constitutionality of Lobbying Limitation
§ 1.12 Tax Exemption as Government Subsidy
Chapter 2 Nonprofit Organizations and the Religion Clauses
§ 2.1 Historical Perspective
§ 2.2 Overview of Religion Clauses
§ 2.3 Free Exercise Clause
§ 2.4 Establishment Clause
§ 2.5 Establishment Clause Standards
§ 2.6 Tax Exemption for Religious and Other Organizations
§ 2.7 Government Assistance to Religious Schools
§ 2.8 Government Assistance to Other Religious Activities
§ 2.9 Establishment Clause and Religious Symbols
§ 2.10 Disputes Over Church Property
§ 2.11 Employment Discrimination Laws and Ministerial Exception
Chapter 3 Nonprofit Organizations and the Commerce Clause Generally
§ 3.1 Historical Perspective
§ 3.2 Dormant Commerce Clause Basic Principles
§ 3.3 Facts of Nonprofit Organization Case
§ 3.4 Majority Opinion in Nonprofit Organization Case
§ 3.5 Dissents
Chapter 4 Health Care Reform Law and the Commerce Clause
§ 4.1 Commerce Clause in General
§ 4.2 Necessary and Proper Clause
§ 4.3 Analytical Framework Established by Court
§ 4.4 Overview of Health Reform Law
§ 4.5 District Courts, Commerce Clause, and the Individual Mandate
§ 4.6 District Courts, Necessary and Proper Clause, and the Individual Mandate
§ 4.7 Appellate Courts and the Individual Mandate
§ 4.8 Supreme Court and the Individual Mandate
Chapter 5 Federal Election Campaign Laws
§ 5.1 Overview of Federal Election Law
§ 5.2 Federal Election Commission
§ 5.3 Free Speech Principles Overview
§ 5.4 Political Committees
§ 5.5 Limitations on Contributions
§ 5.6 Corporate Independent Expenditures
§ 5.7 Soft Money Restrictions
§ 5.8 Disclosure Requirements
§ 5.9 Coordinated Communications and Expenditures
§ 5.10 Reporting of Independent Expenditures
§ 5.11 Establishment and Maintenance of Segregated Funds
Chapter 6 State Action Doctrine
§ 6.1 Basic Principles
§ 6.2 Discriminatory Restaurant Case
§ 6.3 Discriminatory Fraternal Organization Case
§ 6.4 Coach Suspension Case
§ 6.5 Athletic Association Case
§ 6.6 Social and Fraternal Organizations
§ 6.7 Other Court Decisions
§ 6.8 Statutory Law
Chapter 7 Charitable Fundraising Law
§ 7.1 Overview of State Charitable Solicitation Acts
§ 7.2 Exemptions from Solicitation Acts
§ 7.3 States’ Police Power
§ 7.4 Fundraising as Free Speech
§ 7.5 Due Process Rights
§ 7.6 Equal Protection Rights
§ 7.7 Delegation of Legislative Authority
§ 7.8 Treatment of Religious Organizations
§ 7.9 Other Constitutional Law Issues
Chapter 8 Court’s Influence on Other Nonprofit Law
§ 8.1 Judicial Deference and Tax Regulations
§ 8.2 Congress’s Power to Tax
§ 8.3 Association Law
§ 8.4 Unrelated Business Law
§ 8.5 Meaning of Gift
§ 8.6 Scholarship Law
§ 8.7 Nonprofit Governance
§ 8.8 Hate Protests
§ 8.9 Gifts of Monuments to Government
§ 8.10 Medical Residents and Employment Taxes
§ 8.11 Third-Party Litigation
§ 8.12 Standing to Sue
§ 8.13 Anti-Injunction Act
About the Companion Website
Index