As with the first edition, the text supports a wide and deep study of the tax laws regulating tax exempt organizations. The second edition incorporates all the significant statutory and judicial changes enacted or decided since the first edition, including those changes in the Pension Protection Act of 2006, the Tax Increase Prevention and Reconciliation Act of 2005 and the Hurricane Tax Relief Acts of 2005. Users have noted that The Tax Law of Charities and Other Exempt Organizations is the only casebook on nonprofit organizations that allows for an in epth consideration of topics normally excluded from other tax exempt casebooks. For example, the text is conducive to the study of private foundations, Native American governing organizations, the charitable contribution deduction, social welfare organizations and many other tax exempt entities present in society but too often overlooked in law school curricula. The authors have endeavored to maintain the comprehensive nature of the text while at the same time paring down some of the excerpted cases and materials. The text continues to include important activities designed to stimulate class discussion and introduce students to the real world of tax exempt organizations practice; it is therefore useful for regular classes, seminars and clinics.
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