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Table of Contents Preface Chapter 1 Forming a Nonprofit Organization A Philosophical Framework What is a Nonprofit Organization? Purpose of Organization Location of Organization Selection of Organization Form Name of Organization Composition of Governing Body Officers and Key Employees Summary Chapter 2 Acquiring and Maintaining Tax-Exempt Status Concept of Tax Exemption Recognition of Tax-Exempt Status Categories of Exempt Organizations Selection of Appropriate Category Application Process Legal Aspects of the Forms Maintenance of Exempt Status Change in Organizational Form Material Changes Group Exemption Summary Chapter 3 Public Charities and Private Foundations What is a Public Charity? What is a Private Foundation? What Difference Does It Make? Measuring Public Support Tricks of the Trade Focus on Supporting Organizations Private Foundation Rules Termination of Status Donor-Advised Funds Summary Chapter 4 Reporting Requirements Law Basics A Multitude of Forms Legal Aspects of Annual Information Return Perspective on Preparation of Returns Federal Penalties State Law Requirements Summary Chapter 5 Charitable Giving What is a Charitable Gift? Cash or Property? Limitations on Deductibility Planned Giving Techniques of the Day Summary Chapter 6 Disclosure Requirements Applications for Recognition of Exemption Annual Information Returns Gift Substantiation Requirements Quid Pro Quo Contributions Disclosure by Noncharitable Organizations Disclosure of Gifts of Property Dispositions of Contributed Property Appraisal Requirements Tax Shelters Penalties Summary Chapter 7 Unrelated Business Activities Conduct of Business Is the Business Regularly Carried On? Related or Unrelated? Exceptions Commerciality Doctrine Summary Chapter 8 Fundraising What is Fundraising? Use of Consultants Constitutional Law Perspective Federal Regulation State Regulation Summary Chapter 9 Building on the Basics Fundamentals of Bifurcation Tax-Exempt Subsidiaries For-Profit Subsidiaries Partnerships Other Joint Ventures Limited Liability Companies Revenue from Related Entities Summary Chapter 10 Nonprofit Law Traps Primary Purpose Rule Private Inurement Private Benefit Intermediate Sanctions Legislative Activities Political Activities Other Advocacy Activities Summary Chapter 11 Still More Law Constitutional Law Postal Laws Election Laws Securities Laws Antitrust Laws Investment Laws Other Laws Summary Chapter 12 Governance Principles and Liability Basics of Governance Principles Emerging Concepts Board Member Responsibilities and Duties Protections Against Officer and Director Liability Use of Management Companies Watching Out for the Watchdogs Summary Index FIRM / TAX BRHOP 1092514
Library of Congress Subject Headings for this publication:
Nonprofit organizations -- Law and legislation -- United States.