Esta web utiliza cookies propias y de terceros que nos permiten optimizar tu experiencia en el sitio web, evaluar su rendimiento, generar estadísticas de uso y mejorar y añadir nuevas funcionalidades. Mediante el análisis de tus hábitos de navegación podemos mostrar contenidos más relevantes y medir las interacciones con la web.
Puede obtener más información aquí.

Avanzado
Artículos
Portada

ULTRA VIRES IBD

BRUCE R HOPKINS / BRUCE RHOPKINS
TALBOT PUBLISHING
09 / 2017
9781616193867
Inglés

Sinopsis

Without warning, the IRS began, in 2007, to regulate in the realm of nonprofit governance. Ultra Vires offers an explanation as to why, as a matter of law, the IRS does not have the jurisdiction or the authority to regulate the governance affairs of the nation&rsquo,s public charities and other categories of tax-exempt organizations.Ultra Vires reviews the federal law concerning government agencies&rsquo, jurisdiction and authority. The book evaluates IRS policymaking and demonstrates that the IRS&rsquo,s policies are arbitrary and capricious. Ultra Vires concludes that the IRS lacks both the jurisdiction and authority in connection with nonprofit governance.Ultra Vires provides a solid legal underpinning for those who are concerned about the IRS&rsquo,s expansion of its authority into the realm of nonprofit governance, particularly when the IRS has a lengthy record of getting the underlying law wrong and imposing detrimental policies and practices on these organizations. It will be a necessary read for nonprofit directors, trustees, officers and senior executive staff and their lawyers.