Guides: Social Enterprise and Nonprofit Law Clinic Research Guide: Nonprofits Law & Nonprofits Taxation Resources

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Treatises

Representing Nonprofit Organizations by Marilyn E. Phelan
Covers organizing and operating a nonprofit organization.
Nonprofit Organizations: Law & Taxation by Marilyn E. Phelan
Discusses the effect of recent tax legislation on nonprofit organizations.
990 Deskbook
In-depth analyses written by tax practitioners on Form 990 preparation.
IRS Practice & Procedure by Michael I. Saltzman & Leslie Book
Treatise on practicing before the IRS.

Bloomberg BNA Tax Management Portfolios

Tax Management Portfolios provide detailed and thorough analysis of complex tax issues. Some relevant portfolios in the Estates, Gifts, and Trusts portfolios include:

450: Tax-Exempt Organizations: Organizational Requirements
451: Tax-Exempt Organizations: Operational Requirements
452: Tax-Exempt Organizations: Operational Requirements
462: Unrelated Business Income Tax
478: Joint Ventures Involving Tax-Exempt Organizations
488: Fiduciary Duties of Nonprofit Directors and Officers

See more information on Using BNA Tax Management Portfolios.

Bloomberg BNA Tax Management Portfolios A comprehensive practitioner-focused collection of 300 "portfolios" on a wide variety of tax issues. Each portfolio contains an in-depth analysis of the applicable law, practice documents, and sample forms. Portfolios are also available covering state tax issues and foreign taxes for the larger economies.
Call Number: KF6297 .B952

Bloomberg BNA Tax Management Portfolios also available on Bloomberg Law

IRS Publications, Guides, and Forms

The Internal Revenue Service provides many useful resources for nonprofits on their website:

Publication 4220: Applying for 501(c)(3) Tax-Exempt Status
Publication 4221-PC: Compliance Guide for 501(c)(3) Public Charities
Publication 4630: The Exempt Organizations Product & Services Catalog
Publication 557: Tax-Exempt Status for Your Organization
Form 1023: Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
- Instructions 1023: Instructions for Form 1023
Online Application for an Employer Identification Number (EIN)

Specialized Tax Resources

Bloomberg Law: Tax

Checkpoint This link opens in a new window Provides comprehensive and full-text coverage of federal, state, and some international tax materials, including RIA and WG&L tax products.
You may create a user ID for customized features like alerts, folders, and saving documents or searches. Register at the Checkpoint registration page using your Georgetown Law email. IDs expire on July 31 and December 31 each year. Re-registration is required.
VitalLaw (formerly Cheetah) This link opens in a new window Offers primary sources, treatises and explanations, practice tools, and other content from Wolters Kluwer pertaining to various practice areas including bankruptcy, intellectual property, labor and employment law, securities, and tax.

Lexis Tax Includes Law360 Tax Authority.
Tax Notes
First-time Georgetown Law users need to create an individual account. On-campus users should register at the Tax Notes registration page. Off-campus users should register at Tax Notes - Registration for Off-Campus Users. Register for your profile using your Georgetown Law email. After you complete your registration, sign in to Tax Notes using your individual username and password.

Social Enterprise and Nonprofit Law Clinic Research Guide

Contents

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Treatises

Bloomberg BNA Tax Management Portfolios

IRS Publications, Guides, and Forms

Specialized Tax Resources