Details

Starting and Managing a Nonprofit Organization

A Legal Guide
Wiley Nonprofit Authority, Band 246 6. Aufl.

von: Bruce R. Hopkins
49,99 €
Verlag:	Wiley
Format:	EPUB
Veröffentl.:	14.12.2012
ISBN/EAN:	9781118520628
Sprache:	englisch
Anzahl Seiten:	384

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Beschreibungen

Titelbeschreibung

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. <ul> <li>Revised and expanded to include updated information on changes in laws, rules, and regulations governing the nonprofit sector</li> <li>Covers federal tax law, nonprofit, governance, the annual information return (Form 990), charitable giving rules, and current IRS ruling policy</li> <li>Presents essential, practical legal information in easy-to-understand English</li> <li>Explains the applications and implications of corporate, tax, and fundraising laws for nonprofits</li> </ul> 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.

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 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

Autorenportrait

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.

Back cover copy

Nonprofit Organizations & Charities Everything you need to start and manage a nonprofit—from leading nonprofit legal expert Bruce R. Hopkins Written by nonprofit legal expert Bruce R. Hopkins, Starting and Managing a Nonprofit Organization: A Legal Guide, Sixth Edition is essential reading for those new to the nonprofit world, as well as veteran directors, officers, and executives of well-recognized organizations. Now fully updated and revised, this guide equips you with all the critical information and know-how you need to protect your nonprofit’s tax-exempt status and avoid the many legal traps that are out there. This Sixth Edition of Starting and Managing a Nonprofit Organization: A Legal Guide presents in-depth discussions of the legal aspects involved in the formation and operation of a nonprofit organization, with updated information on changes in laws, rules, and regulations governing the nonprofit sector, such as: <ul> <li>Federal tax law</li> <li>Nonprofit governance</li> <li>Reporting rules for tax-exempt organizations</li> <li>Public charity status</li> <li>Form 990—the annual information return</li> <li>Charitable giving rules</li> <li>Current IRS ruling policy</li> <li>Constitutional law principles</li> </ul> Packed with checklists, step-by-step guidance as to procedures, and a glossary of legal terms for fail-safe compliance, Starting and Managing a Nonprofit Organization, Sixth Edition demystifies intricate legal issues with plain-language explanations of nonprofit laws and regulations for non-legal professionals.