{"product_id":"nonprofit-law-for-colleges-and-universities-isbn-9780470913437","title":"Nonprofit Law for Colleges and Universities","description":"\u003cb\u003eA hands-on guide to the most pertinent and critical legal issues facing those who lead and manage tax-exempt colleges and universities\u003c\/b\u003e \u003cp\u003eNonprofit Law for Colleges and Universities is a practical, accessible guide to nonprofit law as it is specifically applicable to exempt colleges and universities, and their related entities, such as fundraising foundations, endowment funds, supporting organizations, for-profit subsidiaries, and limited liability companies.\u003c\/p\u003e \u003cul\u003e \u003cli\u003eTopics discussed will include governance, endowment funds management, the annual reporting requirements, and the unrelated business rules\u003c\/li\u003e \u003cli\u003eWritten by the country's leading authorities on tax-exempt organizations\u003c\/li\u003e \u003cli\u003eFeatures essential, practical legal information in easy-to-understand English\u003c\/li\u003e \u003cli\u003ePresented in question-and-answer format, divided according to major topic areas that are of interest to those who lead and manage tax-exempt colleges and universities\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eDesigned for the management and leadership of colleges and universities, as well as others working in the higher education field, such as lawyers, accountants, and fundraising\/development personnel, Nonprofit Law for Colleges and Universities allows readers to easily search for and find answers to questions, putting all the information they need right at their fingertips.\u003c\/p\u003e  Preface.  \u003cp\u003eAbout the Authors.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1 Nonprofit Organizations Law Generally.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eNonprofit Law Basics.\u003c\/p\u003e \u003cp\u003eFederal Tax Law Basics.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2 Nonprofit Educational Organizations.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eEducation Law Basics.\u003c\/p\u003e \u003cp\u003eDemographics.\u003c\/p\u003e \u003cp\u003eNonprofit Law Basics.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3 Acquiring and Maintaining Tax-Exempt Status.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eNonprofit and Tax-Exempt Entities.\u003c\/p\u003e \u003cp\u003eExemption Application Basics.\u003c\/p\u003e \u003cp\u003eGeneral Procedures.\u003c\/p\u003e \u003cp\u003eApplication Form 1023.\u003c\/p\u003e \u003cp\u003eForm 1023, Schedule B.\u003c\/p\u003e \u003cp\u003eGroup Exemption.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4 Acquiring and Maintaining Public Charity Status.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003ePublic Charity Law in General.\u003c\/p\u003e \u003cp\u003eSupporting Organizations in General.\u003c\/p\u003e \u003cp\u003eType III Supporting Organizations.\u003c\/p\u003e \u003cp\u003eGeneral Supporting Organization Questions.\u003c\/p\u003e \u003cp\u003eDonor-Advised Funds.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5 Governance.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6 Private Inurement, Private Benefit, and Excess Benefit Transactions.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction.\u003c\/p\u003e \u003cp\u003ePrivate Inurement.\u003c\/p\u003e \u003cp\u003ePrivate Benefit.\u003c\/p\u003e \u003cp\u003eIntermediate Sanctions.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7 Executive Compensation.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eConcept of the \u003ci\u003eExecutive.\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003ePayment of Reasonable Compensation.\u003c\/p\u003e \u003cp\u003eExecutive Compensation and the Governing Board.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8 Legislative Activities.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eExpenditure Test.\u003c\/p\u003e \u003cp\u003eSocial Welfare Organizations.\u003c\/p\u003e \u003cp\u003eTrade, Business, and Professional Associations.\u003c\/p\u003e \u003cp\u003eReporting Requirements.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9 Political Campaign Activities.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBasic Federal Tax Law Rules.\u003c\/p\u003e \u003cp\u003eIRS Enforcement Efforts.\u003c\/p\u003e \u003cp\u003eFederal Election Laws.\u003c\/p\u003e \u003cp\u003eReporting Requirements.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10 Endowment Funds.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eEndowment Fund Basics.\u003c\/p\u003e \u003cp\u003eDemographics.\u003c\/p\u003e \u003cp\u003eEndowment Fund Management.\u003c\/p\u003e \u003cp\u003eEndowment Fund Investments.\u003c\/p\u003e \u003cp\u003eEndowment Fund Distributions.\u003c\/p\u003e \u003cp\u003eEndowment Fund Criticisms.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11 Scholarships, Fellowships, and Other Student Assistance.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eScholarship and Fellowship Law.\u003c\/p\u003e \u003cp\u003eOther Student Assistance Programs.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 12 Charitable Giving Rules.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCharitable Giving Rules Basics.\u003c\/p\u003e \u003cp\u003ePercentage Limitations.\u003c\/p\u003e \u003cp\u003eConditional, Unrestricted, and Restricted Gifts.\u003c\/p\u003e \u003cp\u003eUnique Forms of Donors.\u003c\/p\u003e \u003cp\u003eSpecial Gift Situations.\u003c\/p\u003e \u003cp\u003eCharity Auctions.\u003c\/p\u003e \u003cp\u003ePlanned Giving.\u003c\/p\u003e \u003cp\u003eCharitable Remainder Trusts.\u003c\/p\u003e \u003cp\u003ePooled Income Funds.\u003c\/p\u003e \u003cp\u003eCharitable Gift Annuities.\u003c\/p\u003e \u003cp\u003eCharitable Lead Trusts.\u003c\/p\u003e \u003cp\u003eOther Gifts of Remainder Interests.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 13 Fundraising Regulation.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFederal Law Requirements.\u003c\/p\u003e \u003cp\u003eState Law Requirements.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 14 Unrelated Business Activities in General.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eGeneral Unrelated Business Rules.\u003c\/p\u003e \u003cp\u003eBasic Rules.\u003c\/p\u003e \u003cp\u003eDebt-Financed Property Rules.\u003c\/p\u003e \u003cp\u003eOther Unrelated Business Rules.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 15 Contemporary Application of the Unrelated Business Income Rules.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 16 Entity Planning.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eJoint Venture Basics.\u003c\/p\u003e \u003cp\u003ePartnerships and Limited Liability Companies.\u003c\/p\u003e \u003cp\u003eTax-Exempt Organizations and Joint Ventures.\u003c\/p\u003e \u003cp\u003eTax-Exempt Organizations, Partnerships and Limited Liability Companies.\u003c\/p\u003e \u003cp\u003eInformation Reporting.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 17 Annual Information and Other Returns.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eGeneral Requirements.\u003c\/p\u003e \u003cp\u003eReturn Contents.\u003c\/p\u003e \u003cp\u003eUnrelated Business Income Tax Returns.\u003c\/p\u003e \u003cp\u003eAccounting Methods and Financial Statements.\u003c\/p\u003e \u003cp\u003eChanges in General Operations.\u003c\/p\u003e \u003cp\u003ePublic Inspection and Recordkeeping Requirements.\u003c\/p\u003e \u003cp\u003eSanctions.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 18 Disclosure and Distribution Rules.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAnnual Information Returns.\u003c\/p\u003e \u003cp\u003eExemption Applications.\u003c\/p\u003e \u003cp\u003eDisclosure and Distribution Sanctions.\u003c\/p\u003e \u003cp\u003eProvision of Goods And Services.\u003c\/p\u003e \u003cp\u003eFundraising Disclosure.\u003c\/p\u003e \u003cp\u003eOther Documents and Requirements.\u003c\/p\u003e \u003cp\u003eIndex.\u003c\/p\u003e   \u003cp\u003e\u003cb\u003eBRUCE R. HOPKINS\u003c\/b\u003e is a senior partner with the firm Polsinelli Shughart PC. He is the author or coauthor of thirty books, including \u003ci\u003eThe Law of Tax-Exempt Organizations, Tenth Edition\u003c\/i\u003e;\u003ci\u003e Planning Guide for the Law of Tax-Exempt Organizations\u003c\/i\u003e;\u003ci\u003e The Tax Law of Charitable Giving, Fourth Edition\u003c\/i\u003e; and \u003ci\u003eThe Law of Fundraising, Fourth Edition,\u003c\/i\u003e as well as the monthly newsletter \u003ci\u003eBruce R. Hopkins' Nonprofit Counsel\u003c\/i\u003e, all published by Wiley. \u003c\/p\u003e\u003cp\u003e\u003cb\u003eVIRGINIA C. GROSS\u003c\/b\u003e is a shareholder with the law firm Polsinelli Shughart PC. She concentrates her practice on counseling nonprofit organizations on their tax-exempt and nonprofit law matters. She has coauthored two other books for Wiley, \u003ci\u003eNonprofit Governance: Law, Practices, and Trends\u003c\/i\u003e and \u003ci\u003eThe New Form 990: Law, Policy, and Preparation.\u003c\/i\u003e Virginia is a frequent writer and speaker on nonprofit law topics. \u003c\/p\u003e\u003cp\u003e\u003cb\u003eTHOMAS J. SCHENKELBERG\u003c\/b\u003e is chair of the Polsinelli Shughart's Nonprofit Organizations Practice Group. His clients include national hospital systems, research organizations, private foundations, colleges, universities, associations, social welfare organizations, PACs, and governmental entities. He is a frequent writer and speaker on nonprofit law topics.     \u003c\/p\u003e\u003cp\u003e\u003cb\u003enonprofit law\u003c\/b\u003e \u003ci\u003efor\u003c\/i\u003e colleges \u003ci\u003eand\u003c\/i\u003e universities \u003c\/p\u003e\u003cp\u003eColleges and universities are under intense scrutiny by the IRS and Congress. Nearly every \"hot issue\" in nonprofit law today directly involves institutions of higher education, both public and private. \u003ci\u003eNonprofit Law for Colleges and Universities\u003c\/i\u003e is a practical, accessible guide to nonprofit law, specifically applicable to colleges and universities and their related entities, such as fundraising foundations, endowment funds, supporting organizations, for-profit subsidiaries, and limited liability companies. \u003c\/p\u003e\u003cp\u003eNow your institution of higher education can be fully informed about the nonprofit law requirements affecting colleges and universities and avoid the perils lurking in the myriad tax-law traps. \u003ci\u003eNonprofit Law for Colleges and Universities\u003c\/i\u003e clearly provides information on the federal tax law rules concerning tax exemption and charitable giving in the higher education setting. \u003c\/p\u003e\u003cp\u003eThis invaluable resource answers important questions including: \u003c\/p\u003e\u003cul\u003e \u003cli\u003eWhat are the federal tax law rules concerning maintenance of tax exemption by private colleges and universities?\u003c\/li\u003e \u003cli\u003eWhat is the role of the governing board of a college or university?\u003c\/li\u003e \u003cli\u003eIs a college or university allowed to pay revenue-based compensation?\u003c\/li\u003e \u003cli\u003eWill the conduct of one or more businesses by a college or university jeopardize the tax-exempt status of the institution or subject it to taxes?\u003c\/li\u003e \u003cli\u003eWhat charitable deductions are available in the higher education context?\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eAuthors Bruce R. Hopkins, Virginia C. Gross, and Thomas J. Schenkelberg—leading authorities on the laws regulating colleges and universities—offer essential, practical legal information in easy-to-understand English. Their practical summaries of the law provide useful advice and critical information in an efficient and comprehensible fashion. \u003c\/p\u003e\u003cp\u003eMandatory reading for professionals in the field of higher education concerned with the governance and management of colleges and universities, \u003ci\u003eNonprofit Law for Colleges and Universities\u003c\/i\u003e authoritatively and thoroughly guides you through every aspect of applicable nonprofit law.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47989698003173,"sku":"NP9780470913437","price":85.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9780470913437.jpg?v=1761785148","url":"https:\/\/k12savings.com\/products\/nonprofit-law-for-colleges-and-universities-isbn-9780470913437","provider":"K12savings","version":"1.0","type":"link"}