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Starting and Managing a Nonprofit Organization: A Legal Guide, 6th Edition

ISBN: 978-1-118-41345-6
384 pages
January 2013
Starting and Managing a Nonprofit Organization: A Legal Guide, 6th Edition (1118413458) cover image
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.

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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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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.

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