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More About This Title Starting and Managing a Nonprofit Organization, Seventh Edition: A Legal Guide
English
Starting and Managing a Nonprofit Organization is written to help anyone who's just getting their toes wet in the sector get up to speed on the critical information needed to protect their nonprofit's tax-exempt status—and avoid the many legal traps out there that you probably didn't know exist. Packed with checklists and step-by-step guidance, Starting and Managing a Nonprofit Organization demystifies intricate legal issues with plain-English language explanations for non-legal professionals of the statutes, regulations, court opinions, and other rules comprising nonprofit law.
Nonprofits must comply with stringent federal and state laws due to their special exempt status; the government's ultimate threat is revocation of a nonprofit's tax-exempt status, which usually means the nonprofit's demise. Written in plain English, not "legalese," this all-important guide provides essential guidance for those interested in starting nonprofits, as well as valuable advice for leaders of established organizations.
- Covers all aspects of federal and state nonprofit law
- Discusses significant contemporary issues, including commerciality, private benefit, governance, and unrelated business
- Provides summaries of current IRS ruling policies
- Includes procedures and a glossary of legal terms for fail-safe compliance
Written by the country's legal leading authority on tax-exempt organizations, Starting and Managing a Nonprofit Organization is the reference you'll want to keep close by as you navigate your way through the world of nonprofit and the law.
English
BRUCE R. HOPKINS is the nation's leading legal authority on tax-exempt organizations, serving clients such as charitable organizations, educational organizations, associations, hospitals, religious organizations, and private foundations. He was awarded the Outstanding Nonprofit Lawyer Award from the American Bar Association in 2007, and has consistently been listed among The Best Lawyers in America in Nonprofit Organizations and Charity Law.
English
Preface vii
PART ONE STARTING A NONPROFIT ORGANIZATION 1
Chapter One: What Is a Nonprofit Organization? 3
Chapter Two: The Nonprofit Organizations’ Regulatory Scene 17
Chapter Three: Starting a Nonprofit Organization 27
PART TWO BEING NONPROFIT, LEGALLY 39
Chapter Four: Nonprofit Organizations: Much More Than Charity 41
Chapter Five: Nonprofits and Private Benefit 59
Chapter Six: From Nonprofit to Tax-Exempt 77
Chapter Seven: Charities: Public or Private? 93
Chapter Eight: Nonprofit Governance 111
Chapter Nine: Braving Annual Reporting 137
Chapter Ten: Tax Exemption: Not a Paperwork Exemption 149
Chapter Eleven: Charitable Giving Rules 163
Chapter Twelve: Government Regulation of Fundraising 187
PART THREE TAX-EXEMPT ORGANIZATIONS CAN BE TAXABLE, AND SO CAN THEIR MANAGERS 211
Chapter Thirteen: Related or Unrelated? 213
Chapter Fourteen: Lobbying Constraints—And Taxes 231
Chapter Fifteen: Political Campaign Activities—And More Taxes 243
Chapter Sixteen: Donor-Advised Funds, Tax Shelters, Insurance Schemes—And Still More Taxes 253
PART FOUR HELPFUL HINTS AND SUCCESSFUL TECHNIQUES 261
Chapter Seventeen: For-Profit and Nonprofit Subsidiaries 263
Chapter Eighteen: Joint Venturing and Other Partnering 275
Chapter Nineteen: Wonderful World of Planned Giving 291
Chapter Twenty: Putting Ideas into Action 303
PART FIVE SIDESTEPPING TRAPS 313
Chapter Twenty-One: Watchdogs on the Prowl 315
Chapter Twenty-Two: Potpourri of Policies and Procedures 329
Chapter Twenty-Three: Commerciality, Competition, Commensurateness 343
Chapter Twenty-Four: IRS Audits of Nonprofit Organizations 355
Chapter Twenty-Five: Avoiding Personal Liability 375
PART SIX CONSTITUTIONAL LAW PERSPECTIVE 383
Chapter Twenty-Six: Nonprofit Organizations and the Constitution 385
Glossary 409
Index 421
