Carolina Academic Press

In this fourth edition, our scholastic labor of love continues with our initial goal of providing sufficient coverage to allow for broad, deep, or broad and deep coverage. Knowledgeable observers know that the law of exempt organizations has become increasingly regulated. For example, provisions in the Affordable Care Act (which seems to have survived efforts at repeal) demand greater accountability (particularly regarding "community benefit") from exempt health care. The extent to which exempt organizations may engage in political activities, although always controversial, has become even more of an issue since the last edition.

In this regard, we have sought to consolidate political activities into one chapter, rather than examine the issue as it relates to the different types of exempt organizations covered in different chapters. But these are only a few of the areas demonstrating continuing evolution in an area of law—the third sector—as much as government and business. The book continues to provide coverage of as many of the exempt organizations as there are statutory authorizations. Professors may therefore select which areas are most important according to their own pedagogical beliefs and even geographical regions.

Labor organizations, for example, may not be as important to law students in southern states where organized labor has less influence than in midwestern and northeastern regions. While we have consolidated some of the materials regarding private foundations, there is still enough (and probably more) for coverage of the important subject in a survey course, or for use of the book on a seminar (for example) solely on private foundations. We hope too, that the fourth edition remains in students' personal libraries well after graduation as it is useful to those attorney members unversed in the area but who are asked to lend efforts to their own civic organizations.