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Nonprofit organizations are subject to a complex set of regulations and law that reflect the diverse organizations that are covered under these rules. These include charitable organizations, social welfare organizations, memberships organizations, advocacy groups and many more. These organizations face a special set of rules governing everything from how they charter their organization, to their methods of measuring unrelated business income, and how they lobby. Updated yearly, this book aims to help the lawyers and managers of tax-exempt organizations make sure that they are up-to-date on all current regulations pertaining to tax-exempt organizations, and that they are well-prepared to make decisions about their organizations' actions and future. The text provides: detailed documentation and citations, including references to regulations, rulings, cases and tax literature (including current articles and tax law review notes); and an index, Internal Revenue Code citations, tables of cases, and IRS rulings.