{"product_id":"nonprofit-law-made-easy-isbn-9780471709732","title":"Nonprofit Law Made Easy","description":"The ins and outs of law in the nonprofit sector--made easy!\u003cbr\u003e \u003cbr\u003e Written by renowned author Bruce R. Hopkins, Nonprofit Law Made Easy is a must-read guide for executives, board members, officers, accountants, fundraisers, and others who handle legal issues that affect the way nonprofit organizations are formed and operated.\u003cbr\u003e \u003cbr\u003e Nonprofit Law Made Easy presents in-depth discussions on such hot topics as acquiring and maintaining tax-exempt status, reporting requirements, charitable giving, disclosure requirements, unrelated business activities, fundraising, corporate governance principles, and board member liability. It also includes crucial information on avoiding nonprofit law traps and navigating governance and liability issues.\u003cbr\u003e \u003cbr\u003e Packed with practical tips and hard-to-find, authoritative advice, Nonprofit Law Made Easy demystifies complex legal issues with plain-language explanations of laws and regulations for non-legal professionals.  \u003cb\u003ePreface.\u003c\/b\u003e  \u003cp\u003e\u003cb\u003eChapter 1 Forming a Nonprofit Organization.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eA Philosophical Framework.\u003c\/p\u003e \u003cp\u003eDefining Nonprofit Organization.\u003c\/p\u003e \u003cp\u003ePurpose of Organization.\u003c\/p\u003e \u003cp\u003eLocation of Organization.\u003c\/p\u003e \u003cp\u003eSelection of Organization Form.\u003c\/p\u003e \u003cp\u003eName of Organization.\u003c\/p\u003e \u003cp\u003eComposition of Governing Body.\u003c\/p\u003e \u003cp\u003eOfficers and Key Employees.\u003c\/p\u003e \u003cp\u003eManagement Companies.\u003c\/p\u003e \u003cp\u003eMinutes.\u003c\/p\u003e \u003cp\u003eOther Documents.\u003c\/p\u003e \u003cp\u003eSummary.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2 Acquiring and Maintaining Tax-Exempt Status.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eConcept of Tax Exemption.\u003c\/p\u003e \u003cp\u003eEligibility for Tax-Exempt Status.\u003c\/p\u003e \u003cp\u003eRecognition of Tax-Exempt Status.\u003c\/p\u003e \u003cp\u003eCategories of Tax-Exempt Organizations.\u003c\/p\u003e \u003cp\u003eSelection of Appropriate Category.\u003c\/p\u003e \u003cp\u003eApplication Process.\u003c\/p\u003e \u003cp\u003eTiming.\u003c\/p\u003e \u003cp\u003eExceptions.\u003c\/p\u003e \u003cp\u003eNotice Requirements for Political Organizations.\u003c\/p\u003e \u003cp\u003ePreparation of Applications.\u003c\/p\u003e \u003cp\u003eReliance on Determination.\u003c\/p\u003e \u003cp\u003eMaintenance of Exempt Status.\u003c\/p\u003e \u003cp\u003eChanges in Organizational Form.\u003c\/p\u003e \u003cp\u003eMaterial Changes.\u003c\/p\u003e \u003cp\u003eGroup Exemption.\u003c\/p\u003e \u003cp\u003eSummary.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3 Public Charities and Private Foundations.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eDefining Private Foundation.\u003c\/p\u003e \u003cp\u003eDefining Public Charity.\u003c\/p\u003e \u003cp\u003eWhat Difference Does It Make?\u003c\/p\u003e \u003cp\u003eDisqualified Persons.\u003c\/p\u003e \u003cp\u003eDetermining Public Support—Tricks of the Trade.\u003c\/p\u003e \u003cp\u003eFocus on Supporting Organizations.\u003c\/p\u003e \u003cp\u003eHybrid Foundations.\u003c\/p\u003e \u003cp\u003eRules for New Organizations.\u003c\/p\u003e \u003cp\u003ePrivate Foundation Rules.\u003c\/p\u003e \u003cp\u003eTermination of Status.\u003c\/p\u003e \u003cp\u003eDonor-Advised Funds.\u003c\/p\u003e \u003cp\u003eSummary.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4 Reporting Requirements.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFederal Law Basics.\u003c\/p\u003e \u003cp\u003eA Multitude of Forms.\u003c\/p\u003e \u003cp\u003eForm 990 Glossary.\u003c\/p\u003e \u003cp\u003eAnnual Information Return—A Law Perspective.\u003c\/p\u003e \u003cp\u003eLaw Perspective on Preparation of Returns.\u003c\/p\u003e \u003cp\u003eState Law Requirements.\u003c\/p\u003e \u003cp\u003eWatchdog Agencies.\u003c\/p\u003e \u003cp\u003eSummary.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5 Charitable Giving.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBasic Concepts.\u003c\/p\u003e \u003cp\u003eDefining Charitable Gift.\u003c\/p\u003e \u003cp\u003eQualified Donees.\u003c\/p\u003e \u003cp\u003eGifts of Property.\u003c\/p\u003e \u003cp\u003eLimitations on Deductibility.\u003c\/p\u003e \u003cp\u003eDeduction Reduction Rules.\u003c\/p\u003e \u003cp\u003eTwice-Basis Deductions.\u003c\/p\u003e \u003cp\u003eContributions of Vehicles.\u003c\/p\u003e \u003cp\u003eContributions of Intellectual Property.\u003c\/p\u003e \u003cp\u003ePartial Interest Gifts.\u003c\/p\u003e \u003cp\u003eGifts of Insurance.\u003c\/p\u003e \u003cp\u003ePlanned Giving.\u003c\/p\u003e \u003cp\u003eSummary.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6 Disclosure Requirements.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eApplications for Recognition of Exemption.\u003c\/p\u003e \u003cp\u003eAnnual Information Returns.\u003c\/p\u003e \u003cp\u003eGift Substantiation Requirements.\u003c\/p\u003e \u003cp\u003eQuid Pro Quo Contributions.\u003c\/p\u003e \u003cp\u003eDisclosure by Noncharitable Organizations.\u003c\/p\u003e \u003cp\u003eDisclosure of Gifts of Property.\u003c\/p\u003e \u003cp\u003eDispositions of Contributed Property.\u003c\/p\u003e \u003cp\u003eAppraisal Requirements.\u003c\/p\u003e \u003cp\u003eOffering of Information or Services.\u003c\/p\u003e \u003cp\u003eTax Shelters.\u003c\/p\u003e \u003cp\u003eSummary.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7 Unrelated Business Activities.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eStatutory Framework.\u003c\/p\u003e \u003cp\u003eAffected Tax-Exempt Organizations.\u003c\/p\u003e \u003cp\u003eConduct of Business.\u003c\/p\u003e \u003cp\u003eRegularly Carried-On Businesses.\u003c\/p\u003e \u003cp\u003eRelated or Unrelated?\u003c\/p\u003e \u003cp\u003eUnrelated Business Taxable Income.\u003c\/p\u003e \u003cp\u003eExempted Activities.\u003c\/p\u003e \u003cp\u003eExempted Income.\u003c\/p\u003e \u003cp\u003eExceptions to Exceptions.\u003c\/p\u003e \u003cp\u003eCorporate Sponsorships.\u003c\/p\u003e \u003cp\u003eInternet Activities.\u003c\/p\u003e \u003cp\u003eCommerciality Doctrine.\u003c\/p\u003e \u003cp\u003eSummary.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8 Fundraising Regulation.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eState Regulation of Fundraising.\u003c\/p\u003e \u003cp\u003eState Charitable Solicitation Acts.\u003c\/p\u003e \u003cp\u003eStates’ Police Power.\u003c\/p\u003e \u003cp\u003eConstitutional Law Considerations.\u003c\/p\u003e \u003cp\u003eFederal Regulation of Fundraising.\u003c\/p\u003e \u003cp\u003eFundraising by Means of the Internet.\u003c\/p\u003e \u003cp\u003eSummary.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9 Building on the Basics.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFundamentals of Bifurcation.\u003c\/p\u003e \u003cp\u003eDefinition of Subsidiary.\u003c\/p\u003e \u003cp\u003eDetermining Need for Subsidiary.\u003c\/p\u003e \u003cp\u003eLegal Form of Subsidiary.\u003c\/p\u003e \u003cp\u003eTax-Exempt Subsidiaries.\u003c\/p\u003e \u003cp\u003eFor-Profit Subsidiaries.\u003c\/p\u003e \u003cp\u003eTax Treatment of Revenue from Subsidiary.\u003c\/p\u003e \u003cp\u003ePartnerships and Joint Venture Basics.\u003c\/p\u003e \u003cp\u003eFlow-Through Entities.\u003c\/p\u003e \u003cp\u003ePublic Charities as General Partners.\u003c\/p\u003e \u003cp\u003eSubsidiaries in Partnerships.\u003c\/p\u003e \u003cp\u003eWhole Entity Joint Ventures.\u003c\/p\u003e \u003cp\u003eAncillary Joint Ventures.\u003c\/p\u003e \u003cp\u003eLimited Liability Companies.\u003c\/p\u003e \u003cp\u003eSummary.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10 Nonprofit Law Traps.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003ePrimary Purpose Rule.\u003c\/p\u003e \u003cp\u003ePrivate Inurement.\u003c\/p\u003e \u003cp\u003ePrivate Benefit.\u003c\/p\u003e \u003cp\u003eIntermediate Sanctions.\u003c\/p\u003e \u003cp\u003eLegislative Activities.\u003c\/p\u003e \u003cp\u003ePolitical Activities.\u003c\/p\u003e \u003cp\u003eSummary.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11 Still More Law.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eConstitutional Law.\u003c\/p\u003e \u003cp\u003ePostal Laws.\u003c\/p\u003e \u003cp\u003eFederal Election Laws.\u003c\/p\u003e \u003cp\u003eSecurities Laws.\u003c\/p\u003e \u003cp\u003eAntitrust Laws.\u003c\/p\u003e \u003cp\u003eManagement of Institutional Funds Act.\u003c\/p\u003e \u003cp\u003eOther Laws.\u003c\/p\u003e \u003cp\u003eSummary.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 12 Governance Principles and Liability.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBasics of Corporate Governance Principles.\u003c\/p\u003e \u003cp\u003eEmerging Concepts.\u003c\/p\u003e \u003cp\u003eBoard Member Responsibilities.\u003c\/p\u003e \u003cp\u003eLawsuits against Nonprofit Organizations.\u003c\/p\u003e \u003cp\u003eIndividuals as Defendants.\u003c\/p\u003e \u003cp\u003eProtection against Personal Liability.\u003c\/p\u003e \u003cp\u003eManagement Companies Revisited.\u003c\/p\u003e \u003cp\u003eWatchdog Agencies.\u003c\/p\u003e \u003cp\u003eSummary.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eIndex\u003c\/b\u003e\u003c\/p\u003e \u003cb\u003eBRUCE HOPKINS\u003c\/b\u003e (Kansas City MO) is the country's leading authority on tax-exempt organizations and is a lawyer with the firm Polsinelli, Shalton \u0026amp; Welte, P.C. He is also the author of fifteen books, including \u003ci\u003eThe Law of Intermediate Sanctions\u003c\/i\u003e, \u003ci\u003eThe Legal Answer Book for Private Foundations, The Legal Answer Book for Nonprofit Organizations, The Law of Tax-Exempt Organizations, 8e, Private Foundations: Tax Law and Compliance, 2e\u003c\/i\u003e, and \u003ci\u003eStarting and Managing a Nonprofit Organization: A Legal Guide, 3e\u003c\/i\u003e, as well as the newsletter \u003ci\u003eBruce Hopkins' Nonprofit Counsel\u003c\/i\u003e, all published by Wiley.   \u003cp\u003e\u003cb\u003eThe ins and outs of law in the nonprofit sectormade easy!\u003c\/b\u003e \u003c\/p\u003e\u003cp\u003eWritten by renowned author Bruce R. Hopkins, \u003ci\u003eNonprofit Law Made Easy\u003c\/i\u003e is a must-read guide for executives, board members, officers, accountants, fundraisers, and others who handle legal issues that affect the way nonprofit organizations are formed and operated.  \u003c\/p\u003e\u003cp\u003e\u003ci\u003eNonprofit Law Made Easy\u003c\/i\u003e presents in-depth discussions on such hot topics as acquiring and maintaining tax-exempt status, reporting requirements, charitable giving, disclosure requirements, unrelated business activities, fundraising, corporate governance principles, and board member liability. It also includes crucial information on avoiding nonprofit law traps and navigating governance and liability issues.  \u003c\/p\u003e\u003cp\u003ePacked with practical tips and hard-to-find, authoritative advice, \u003ci\u003eNonprofit Law Made Easy\u003c\/i\u003e demystifies complex legal issues with plain-language explanations of laws and regulations for non-legal professionals.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47989697904869,"sku":"NP9780471709732","price":69.5,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9780471709732.jpg?v=1761785148","url":"https:\/\/k12savings.com\/products\/nonprofit-law-made-easy-isbn-9780471709732","provider":"K12savings","version":"1.0","type":"link"}