Tax-Exempt Organizations and Constitutional Law: Nonprofit Law as Shaped by the U.S. Supreme Court + Web Site

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