Starting and Managing a Nonprofit Organization,7e – A Legal Guide

A Legal Guide

Paperback Engels 2017 9781119380191
Verwachte levertijd ongeveer 9 werkdagen

Samenvatting

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.

Specificaties

ISBN13:9781119380191
Taal:Engels
Bindwijze:paperback
Aantal pagina's:448

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Inhoudsopgave

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

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        Starting and Managing a Nonprofit Organization,7e – A Legal Guide