A single-volume that totally describes the Federal tax laws covering income tax exemption for all categories of qualified organizations. Structured according to subject's major categories-types of exempt organizations, the private foundation rules, unrelated income requirements, exemption application requirements, and administrative and judicial procedures-providing quick and easy access to the law. Contains annotated documentation of regulations, rulings, cases, and literature (including current articles and law review notes). Hopkins also offers his own philosophy and practical insights into a host of problems. Cumulative supplements will be published periodically, keeping the information current.