Sixth Edition
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It is with a heavy heart that we relay the news to you that Bruce Richard Hopkins, JD, LLM, SJD passed away on October 31, 2021. Bruce's love for the law and for writing resulted in a wonderful relationship with Wiley that lasted for better than 30 years. Throughout that time, Bruce penned more than 50 books as well as writing Bruce R. Hopkins’ Nonprofit Counsel (a newsletter published monthly for 40 years). Bruce's texts are practical guides about nonprofits written for both lawyers and laypeople, many of which are considered vital to law libraries across the country. The ideas just kept flowing.
Beloved by many, Bruce was often referred to as the “Dean of Nonprofit Law.” His teaching muscle was built over a period of 19 years when he was Professional Lecturer in Law at George Washington University National Law Center. As Professor from Practice at the University of Kansas, School of Law, Bruce exercised his generative spirit teaching and mentoring younger colleagues. Always the legal scholar, he could brilliantly take complicated concepts and distill them down into easily understood principles for beginners, seasoned colleagues, and those unfamiliar with the subject matter. He was a presenter and featured speaker, both nationally and internationally, at numerous conferences throughout his career, among them Representing and Managing Tax-Exempt Organizations (Georgetown University Law Center, Washington, DC) and the Private Foundations Tax Seminar (El Pomar Foundation, Colorado Springs, Colorado). He practiced law in Washington, DC, and Kansas City, Missouri, for over 50 years, receiving numerous awards and forms of recognition for his efforts.
Bruce will be dearly missed, not solely for his contributions to the Wiley catalog but because he was a wonderful person who was loved and respected both by all of us at Wiley and by all of those he encountered.
Bruce R. Hopkins was the principal in Bruce R. Hopkins Law Firm, LLC, in Kansas City, Missouri. He concentrated on the representation of charitable and other nonprofit organizations. His practice ranged over the entirety of law matters involving tax-exempt organizations, with emphasis on charitable giving (including planned giving), the formation of nonprofit organizations, acquisition of recognition of tax-exempt status for them, the private inurement and private benefit doctrines, the intermediate sanctions rules, legislative and political campaign activities issues, public charity and private foundation rules, unrelated business planning, use of exempt and for-profit subsidiaries, joint venture planning, tax shelter involvement, review of annual information returns, and fundraising law issues.
Mr. Hopkins served as chair of the Committee on Exempt Organizations, Tax Section, American Bar Association; as chair of the Section Taxation, National Association of College and University Attorneys; and as president of the Planned Giving Study Group of Greater Washington, DC.
Mr. Hopkins was the series editor of Wiley's Nonprofit Law, Finance, and Management Series. In addition to The Tax Law of Charitable Giving, Sixth Edition, he was the author of Bruce R. Hopkins' Nonprofit Law Dictionary; The Law of Tax-Exempt Organizations, Twelfth Edition; Planning Guide for the Law of Tax-Exempt Organizations: Strategies and Commentaries; The Tax Law of Private Foundations, Fifth Edition; IRS Audits of Tax-Exempt Organizations: Policies, Practices, and Procedures; Tax-Exempt Organizations and Constitutional Law: Nonprofit Law as Shaped by the U.S. Supreme Court; The Tax Law of Associations; The Tax Law of Unrelated Business for Nonprofit Organizations; The Nonprofits' Guide to Internet Communications Law; The Law of Intermediate Sanctions: A Guide for Nonprofits; Starting and Managing a Nonprofit Organization: A Legal Guide, Seventh Edition; Nonprofit Law Made Easy; Charitable Giving Law Made Easy; Private Foundation Law Made Easy; Fundraising Law Made Easy; 650 Essential Nonprofit Law Questions Answered; The First Legal Answer Book for Fund-Raisers; The Second Legal Answer Book for Fund-Raisers; The Legal Answer Book for Nonprofit Organizations; and The Second Legal Answer Book for Nonprofit Organizations. He was the coauthor, with Thomas K. Hyatt, of The Law of Tax-Exempt Healthcare Organizations, Fourth Edition; with David O. Middlebrook, of Nonprofit Law for Religious Organizations: Essential Questions and Answers; with Douglas K. Anning, Virginia C. Gross, and Thomas J. Schenkelberg, of The New Form 990: Law, Policy, and Preparations; also with Ms. Gross, of Nonprofit Governance: Law, Practice, and Trends; and with Alicia M. Beck, of The Law of Fundraising, Sixth Edition. He also wrote Bruce R. Hopkins' Nonprofit Counsel, a monthly newsletter, published by John Wiley & Sons.
Mr. Hopkins earned his JD and LLM degrees at George Washington University National Law Center, his SJD degree at the University of Kansas School of Law, and his BA at the University of Michigan. He was the Professor from Practice at the Kansas University Law School, where he taught courses on nonprofit and tax-exempt organizations, including the charitable giving rules.
Mr. Hopkins received the 2007 Outstanding Nonprofit Lawyer Award (Vanguard Lifetime Achievement Award) from the American Bar Association, Section of Business Law, Committee on Nonprofit Corporations. He was listed in The Best Lawyers in America, Nonprofit Organizations/Charities Law, 2007–2021.
Throughout this book, three books by the author (in one instance, as coauthor), published by John Wiley & Sons, are referenced as follows:
These books are annually supplemented. Also, updates on the foregoing subjects (plus The Tax Law of Charitable Giving) are available in Bruce R. Hopkins' Nonprofit Counsel, the author's monthly newsletter, also published by John Wiley & Sons.