Description
JOHN WILEY Starting And Managing A Nonprofit Organization A Legal Guide 7Th Edition 2017 by Bruce R. Hopkins
Everything you need to start and manage a non-profit 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. Preface viiPART ONE STARTING A NONPROFIT ORGANIZATION 1Chapter One: What Is a Nonprofit Organization? 3Chapter Two: The Nonprofit Organizations' Regulatory Scene 17Chapter Three: Starting a Nonprofit Organization 27PART TWO BEING NONPROFIT, LEGALLY 39Chapter Four: Nonprofit Organizations: Much More Than Charity 41Chapter Five: Nonprofits and Private Benefit 59Chapter Six: From Nonprofit to Tax-Exempt 77Chapter Seven: Charities: Public or Private? 93Chapter Eight: Nonprofit Governance 111Chapter Nine: Braving Annual Reporting 137Chapter Ten: Tax Exemption: Not a Paperwork Exemption 149Chapter Eleven: Charitable Giving Rules 163Chapter Twelve: Government Regulation of Fundraising 187PART THREE TAX-EXEMPT ORGANIZATIONS CAN BE TAXABLE, AND SO CAN THEIR MANAGERS 211Chapter Thirteen: Related or Unrelated? 213Chapter Fourteen: Lobbying Constraints-And Taxes 231Chapter Fifteen: Political Campaign Activities- Taxes 243Chapter Sixteen: Donor-Advised Funds, Tax Shelters, Insurance Schemes-And Still More Taxes 253PART FOUR HELPFUL HINTS AND SUCCESSFUL TECHNIQUES 261Chapter Seventeen: For-Profit and Nonprofit Subsidiaries 263Chapter Eighteen: Joint Venturing and Other Partnering 275Chapter Nineteen: Wonderful World of Planned Giving 291Chapter Twenty: Putting Ideas into Action 303PART FIVE SIDESTEPPING TRAPS 313Chapter Twenty-One: Watchdogs on the Prowl 315Chapter Twenty-Two: Potpourri of Policies and Procedures 329Chapter Twenty-Three: Commerciality, Competition, Commensurateness 343Chapter Twenty-Four: IRS Audits of Nonprofit Organizations 355Chapter Twenty-Five: Avoiding Personal Liability 375PART SIX CONSTITUTIONAL LAW PERSPECTIVE 383Chapter Twenty-Six: Nonprofit Organizations and the Constitution 385Glossary 409Index 421