Starting and managing a nonprofit organization : a legal guide

書誌事項

Starting and managing a nonprofit organization : a legal guide

Bruce R. Hopkins

(The Wiley nonprofit authority series)

Wiley, c2013

6th ed

  • : pbk

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注記

Includes index

内容説明・目次

内容説明

Nuts-and-bolts guidance on the laws, rules, and regulations governing the nonprofit sector-from leading nonprofit law expert, Bruce R. Hopkins Nonprofits must comply with stringent federal and state laws due to their special tax-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," Starting and Managing a Nonprofit Organization: A Legal Guide, Sixth Edition, provides essential guidance for those interested in starting nonprofits, as well as valuable advice for leaders of established organizations. Revised and expanded to include updated information on changes in laws, rules, and regulations governing the nonprofit sector Covers federal tax law, nonprofit, governance, the annual information return (Form 990), charitable giving rules, and current IRS ruling policy Presents essential, practical legal information in easy-to-understand English Explains the applications and implications of corporate, tax, and fundraising laws for nonprofits This easy-to-read resource contains essential information on virtually every legal aspect of starting and operating a nonprofit organization from receiving and maintaining tax-exempt status to tips for successful management practices.

目次

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 Charity 33 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 SO CAN THEIR MANAGERS 167 Chapter Thirteen: Related or Unrelated? 169 Chapter Fourteen: Lobbying Constraints-And Taxes 185 Chapter Fifteen: Political Campaign Activities-And More Taxes 197 Chapter Sixteen: Donor-Advised Funds, Tax Shelters, Insurance Schemes-And Still More Taxes 205 PART FOUR HELPFUL HINTS AND SUCCESSFUL TECHNIQUES 211 Chapter Seventeen: Subsidiaries: For-Profit and Nonprofit 213 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 Organizations 293 Chapter Twenty-Five: Avoiding Personal Liability 313 PART SIX CONSTITUTIONAL LAW PERSPECTIVE 319 Chapter Twenty-Six: Nonprofit Organizations and the Constitution 321 Glossary 341 Index 353

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