Hopkins Starting and Managing a Nonprofit Organization

A Legal Guide
6. Auflage 2012
ISBN: 978-1-118-52048-2
Verlag: John Wiley & Sons
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 384 Seiten, E-Book

Reihe: Wiley Nonprofit Authority

Nuts-and-bolts guidance on the laws, rules, and regulationsgoverning the nonprofit sector--from leading nonprofit lawexpert, Bruce R. Hopkins
Nonprofits must comply with stringent federal and state laws dueto their special tax-exempt status; the government's ultimatethreat is revocation of a nonprofit's tax-exempt status, whichusually means the nonprofit's demise. Written in plain English, not"legalese," Starting and Managing a Nonprofit Organization: ALegal Guide, Sixth Edition, provides essential guidance forthose interested in starting nonprofits, as well as valuable advicefor leaders of established organizations.
* Revised and expanded to include updated information on changesin laws, rules, and regulations governing the nonprofit sector
* Covers federal tax law, nonprofit, governance, the annualinformation return (Form 990), charitable giving rules, and currentIRS ruling policy
* Presents essential, practical legal information ineasy-to-understand English
* Explains the applications and implications of corporate, tax,and fundraising laws for nonprofits
This easy-to-read resource contains essential information onvirtually every legal aspect of starting and operating a nonprofitorganization from receiving and maintaining tax-exempt status totips for successful management practices.

Autoren/Hrsg.

Hopkins, Bruce R.

Inhaltsverzeichnis

Preface ix
Acknowledgments xiii
PART ONE STARTING A NONPROFIT ORGANIZATION 1
Chapter One: What Is a Nonprofit Organization? 3
Chapter Two: Starting a Nonprofit Organization 13
Chapter Three: Debunking Some Myths and Misperceptions 23
PART TWO BEING NONPROFIT, LEGALLY 31
Chapter Four: Nonprofit Organizations: Much More than Charity33
Chapter Five: Nonprofits and Private Benefit 49
Chapter Six: From Nonprofit to Tax-Exempt 65
Chapter Seven: Charities: Public or Private? 79
Chapter Eight: Governance: Board Duties and Liabilities 93
Chapter Nine: Braving Annual Reporting 109
Chapter Ten: Tax Exemption: Not a Paperwork Exemption 119
Chapter Eleven: Charitable Giving Rules 129
Chapter Twelve: Government Regulation of Fundraising 147
PART THREE TAX-EXEMPT ORGANIZATIONS CAN BE TAXABLE, AND SOCAN THEIR MANAGERS 167
Chapter Thirteen: Related or Unrelated? 169
Chapter Fourteen: Lobbying Constraints--And Taxes 185
Chapter Fifteen: Political Campaign Activities--And MoreTaxes 197
Chapter Sixteen: Donor-Advised Funds, Tax Shelters, InsuranceSchemes--And Still More Taxes 205
PART FOUR HELPFUL HINTS AND SUCCESSFUL TECHNIQUES 211
Chapter Seventeen: Subsidiaries: For-Profit and Nonprofit213
Chapter Eighteen: Joint Venturing and Other Partnering 223
Chapter Nineteen: Wonderful World of Planned Giving 233
Chapter Twenty: Putting Ideas into Action 241
PART FIVE SIDESTEPPING TRAPS 251
Chapter Twenty-One: Watchdogs on the Prowl 253
Chapter Twenty-Two: Potpourri of Policies and Procedures 267
Chapter Twenty-Three: Commerciality, Competition,Commensurateness 283
Chapter Twenty-Four: IRS Audits of Nonprofit Organizations293
Chapter Twenty-Five: Avoiding Personal Liability 313
PART SIX CONSTITUTIONAL LAW PERSPECTIVE 319
Chapter Twenty-Six: Nonprofit Organizations and the Constitution321
Glossary 341
Index 353

Über Autor(innen)

BRUCE R. HOPKINS is the country's leading authority on tax-exempt organizations and a senior partner with the law firm Polsinelli Shughart. He is the author of more than twenty-eight books, all published by Wiley, including The Law of Tax-Exempt Organizations, Tenth Edition, and the newsletter Bruce R. Hopkins' Nonprofit Counsel.