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Starting and Managing a Nonprofit Organization: A Legal Guide, 5th Edition

Starting and Managing a Nonprofit Organization: A Legal Guide, 5th Edition

Bruce R. Hopkins

ISBN: 978-0-470-39793-0

Feb 2009

364 pages


Nonprofits must comply with stringent federal and state regulations 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," this book provides essential guidance for those interested in starting new nonprofits, as well as valuable advice for directors of established organizations. 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.

The Fifth Edition includes updates to areas that have changed dramatically in the wake of new law. These areas include: corporate governance principles, compensation issues, private benefit doctrine, political campaign activity, the new form 990, endowment funds, and IRS audits activity.


Part One: Starting A Nonprofit Organization.

Chapter One: What is a Nonprofit Organization?

Chapter Two: Starting a Nonprofit Organization.

Chapter Three: Debunking Some Myths and Misperceptions.

Part Two: Being Nonprofit, Legally.

Chapter Four: Nonprofit Organizations: Much More than Charity.

Chapter Five: Nonprofits and Private Benefit.

Chapter Six: From Nonprofit to Tax-Exempt.

Chapter Seven: Charities: Public or Private?

Chapter Eight: Governance: Board Duties and Liabilities.

Chapter Nine: Braving Annual Reporting.

Chapter Ten: Tax Exemption: Not a Paperwork Exemption.

Chapter Eleven: Charitable Giving Rules.

Chapter Twelve: Governanment Regulation of Fundraising.

Part Three: Tax-Exempt Organizations Can Be Taxable, And So Can Their Managers.

Chapter Thirteen: Related or Unrelated?

Chapter Fourteen: Lobbying Constraints—And Taxes.

Chapter Fifteen: Political Activities—and More Taxes.

Chapter Sixteen: Donor-Advised Funds, Tax-Shelters, Insurance Schemes– And Still More Taxes.

Part Four: Helpful Hints And Successful Techniques.

Chapter Seventeen: Subsidiaries: For-Profit and Nonprofit.

Chapter Eighteen: Joint Venturing and Other Partnering.

Chapter Nineteen: Wonderful World of Planned Giving.

Chapter Twenty: Putting Ideas into Action.

Part Five: Sidestepping Traps.

Chapter Twenty-One: Watchdogs on the Prowl.

Chapter Twenty-Two: Potpourri of Policies and Procedures.

Chapter Twenty-Three: Commerciality, Competition, Commensurateness.

Chapter Twenty-Four: IRS Audits of Nonprofit Organizations.

Chapter Twenty-Five: Avoiding Personal Liability.