A highlight of my life is writing books, published by JohnWiley & Sons, about the
law applicable to nonprofit organizations. I began in the early 1970s and haven’t
been able to stop. I am the author or coauthor of more than 30 books during these
years; more wait in the wings. The Law of Tax-Exempt Organizations, however,
remains special, inasmuch as it is the first book I wrote. I find it extraordinary that
it is now in its eleventh edition.
By the time this edition is available, the book will have been in print for more
than 40 years. Sometimes, I prefer not to think of the thousands of hours that underlie
this and my other projects. Certainly the field of tax-exempt organizations law
has been dynamic, volatile at times; the fact that this book is now in its eleventh
edition is testament to the complexity of the subject matter and its astounding and
steady growth. In fact, the number of books in the Wiley Nonprofit Law, Finance,
and Management Series, and the wonderful range of that material, evidences the
explosiveness of the nonprofit sector over recent decades.
Most of the law reflected in this book did not exist 50 years ago. Tax exemption
was (constitutionally) introduced in 1913, and the unrelated business income rules
arrived in 1950. A considerable portion of the statutory law of tax-exempt organizations
is the product of enactment of the Tax Reform Act of 1969. (I am often asked
how I found myself practicing in the realm of tax-exempt organizations. I began
practicing law in 1969. I got caught up in the writing and interpreting of the law
Congress passed that year, and I just kept on going.)
This body of statutory law has been significantly expanded by many major
and minor tax acts. In recent years, the field has been enlarged by enactment of
the American Jobs Creation Act of 2004, the Working Families Tax Relief Act of
2004, the Katrina Emergency Tax Relief Act of 2005, the Tax Increase Prevention
and Reconciliation Act of 2006, the Pension ProtectionAct of 2006, the Tax Technical
Corrections Act of 2007, the Patient Protection and Affordable Care Act, theHealth
Care and Education Reconciliation Act of 2010, and the Tax Increase PreventionAct
of 2014.