Tax-Exempt Organizations and Constitutional Law - 9781118370728

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.