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• Cover
• Title Page
• Preface
• PART ONE: Starting a Nonprofit Organization
• CHAPTER ONE: What Is a Nonprofit Organization?
• A BIT OF PHILOSOPHY
• LEGAL DEFINITION OF NONPROFIT ORGANIZATION
• LEGAL FORM
• THE FOUR I’S
• CORPORATION
• TRUST
• UNINCORPORATED ASSOCIATION
• LIMITED LIABILITY COMPANY
• HYBRIDS
• LOCATION
• CHAPTER TWO: The Nonprofit Organizations’ Regulatory Scene
• BASIC ROLE OF THE IRS
• RELEVANT ORGANIZATION OF IRS
• TREASURY/IRS REGULATORY GUIDANCE
• TWO IMPORTANT LAW DOCUMENTS
• IRS APPLICATIONS PROCESSING SCANDAL/BROUHAHA
• CHAPTER THREE: Starting a Nonprofit Organization
• AN ILLUSTRATION: A NEW ORGANIZATION
• AN INITIAL CHECKLIST
• BOARD OF DIRECTORS
• OFFICERS
• ORGANIZATIONAL MINUTES
• GOVERNANCE POLICIES
• IDENTIFICATION NUMBER
• PART TWO: Being Nonprofit, Legally
• CHAPTER FOUR: Nonprofit Organizations: Much More Than Charity
• CHARITABLE ORGANIZATIONS
• EDUCATIONAL ORGANIZATIONS
• RELIGIOUS ORGANIZATIONS
• SCIENTIFIC ORGANIZATIONS
• OTHER CHARITABLE ORGANIZATIONS
• ONGOING CONTROVERSIES
• SOCIAL WELFARE ORGANIZATIONS
• BUSINESS LEAGUES
• CHAMBERS OF COMMERCE
• SOCIAL CLUBS
• LABOR ORGANIZATIONS
• AGRICULTURAL ORGANIZATIONS
• HORTICULTURAL ORGANIZATIONS
• U.S. INSTRUMENTALITIES
• SINGLE‐PARENT TITLE‐HOLDING CORPORATIONS
• MULTI‐PARENT TITLE‐HOLDING ORGANIZATIONS
• LOCAL EMPLOYEES’ ASSOCIATIONS
• FRATERNAL BENEFICIARY SOCIETIES
• DOMESTIC FRATERNAL SOCIETIES
• VOLUNTARY EMPLOYEES’ BENEFICIARY ASSOCIATIONS
• SUPPLEMENTAL UNEMPLOYMENT BENEFIT TRUSTS
• BLACK LUNG BENEFITS TRUSTS
• MULTI‐EMPLOYER PENSION PLAN TRUSTS
• BENEVOLENT OR MUTUAL ORGANIZATIONS
• CEMETERY COMPANIES
• CREDIT UNIONS
• MUTUAL INSURANCE COMPANIES
• CROP OPERATIONS FINANCE CORPORATIONS
• VETERANS’ ORGANIZATIONS
• FARMERS’ COOPERATIVES
• SHIPOWNERS’ PROTECTION AND INDEMNITY ASSOCIATIONS
• POLITICAL ORGANIZATIONS
• HOMEOWNERS’ ASSOCIATIONS
• PREPAID TUITION PROGRAMS
• ABLE PROGRAMS
• QUALIFIED HEALTH INSURANCE ISSUERS
• OTHER TAX‐EXEMPT ORGANIZATIONS
• CHAPTER FIVE: Nonprofits and Private Benefit
• PRIVATE INUREMENT
• PRIVATE BENEFIT
• INTERMEDIATE SANCTIONS
• A TRAP: AUTOMATIC EXCESS BENEFIT TRANSACTIONS
• INUREMENT AND INTERMEDIATE SANCTIONS
• APPEARANCES
• CHAPTER SIX: From Nonprofit to Tax‐Exempt
• RECOGNITION OF TAX‐EXEMPT STATUS
• RECOGNITION OF PUBLIC CHARITY, FOUNDATION STATUS
• APPLICATION PROCEDURE
• APPLICATION FORM
• STREAMLINED APPLICATION
• NOTICE FILINGS
• SELF‐DECLARERS
• CONSTITUTIONAL LAW PERSPECTIVE
• GROUP EXEMPTION
• EXEMPTIONS FROM FILING
• CHAPTER SEVEN: Charities: Public or Private?
• WHAT IS A PRIVATE FOUNDATION?
• AVOIDING PRIVATE FOUNDATION STATUS
• ADDITIONAL OPTIONS
• FACING THE INEVITABLE
• ONEROUS RULES
• TAXES
• CONCLUSION
• CHAPTER EIGHT: Nonprofit Governance
• CONCEPT OF NONPROFIT GOVERNANCE
• STATE LAW AND GOVERNANCE
• NONPROFIT GOVERNANCE PRINCIPLES
• PERSPECTIVES
• EMERGING CONCEPTS
• FEDERAL LAW AS TO GOVERNANCE
• IRS AND GOVERNANCE
• CURRENT VIEW OF IRS
• FEDERAL COURT OPINIONS
• REDESIGNED ANNUAL INFORMATION RETURN
• IRS RULING POLICY
• QUESTIONABLE IRS JURISDICTION
• BOARD MEMBER RESPONSIBILITIES
• LAWSUITS AGAINST NONPROFIT ORGANIZATIONS
• DEFENDING AGAINST LAWSUITS
• INDIVIDUALS AS DEFENDANTS
• CHAPTER NINE: Braving Annual Reporting
• INFORMATION RETURN BASICS
• IRS GUIDING PRINCIPLES
• SUMMARY OF ANNUAL INFORMATION RETURN
• SEQUENCING GUIDELINES
• PRIVATE FOUNDATION REPORTING
• EXCEPTIONS
• E‐POSTCARD RULES
• PENALTIES
• ELECTRONIC FILING RULES
• FILING REQUIREMENTS AND TAX‐EXEMPT STATUS
• CHAPTER TEN: Tax Exemption: Not a Paperwork Exemption
• GENERAL DISCLOSURE REQUIREMENTS
• POLITICAL ORGANIZATIONS
• UNRELATED INCOME TAX RETURNS
• MATERIAL CHANGES
• CHANGES IN FORM
• NONCASH GIFTS DISCLOSURE
• INFORMATION OR SERVICES DISCLOSURE
• IRS DISCLOSURE TO STATES
• STATE ANNUAL REPORTS
• CHARITABLE SOLICITATION ACTS
• OTHER REPORTING
• FEDERAL RECORDKEEPING RULES
• CHAPTER ELEVEN: Charitable Giving Rules
• TYPES OF CHARITABLE GIVING
• ACTUAL PRACTICE
• WHEN IS A GIFT A GIFT?
• QUALIFIED DONEES
• GIFT PROPERTIES
• PERCENTAGE LIMITATIONS
• DEDUCTION REDUCTION RULES
• TWICE BASIS DEDUCTIONS
• EASEMENTS AND OTHER CONSERVATION PROPERTY
• OTHER GIFT PROPERTIES
• BARGAIN SALES
• PARTIAL INTEREST GIFTS
• GIFTS OF OR USING INSURANCE
• APPRAISAL RULES
• RECORD‐KEEPING RULES
• GIFT SUBSTANTIATION RULES
• QUID PRO QUO CONTRIBUTIONS
• REPORTING RULES
• BUSINESS EXPENSE OR CHARITABLE DEDUCTION?
• CHAPTER TWELVE: Government Regulation of Fundraising
• FUNDRAISING DEFINED
• THIS MATTER OF FUNDRAISING COSTS
• STATE REGULATION OF FUNDRAISING
• SANCTIONS
• STATES’ POLICE POWER
• FEDERAL REGULATION OF FUNDRAISING
• CORPORATE SPONSORSHIPS
• FUNDRAISING BY MEANS OF INTERNET
• PART THREE: Tax‐Exempt Organizations Can Be Taxable, and So Can Their Managers
• CHAPTER THIRTEEN: Related or Unrelated?
• TAXES
• UNRELATED INCOME RULES
• CONCLUSION
• CHAPTER FOURTEEN: Lobbying Constraints—And Taxes
• LOBBYING RESTRICTIONS ON CHARITABLE ORGANIZATIONS
• LOBBYING RESTRICTIONS ON OTHER NONPROFIT ORGANIZATIONS
• NONTAX RULES
• CHAPTER FIFTEEN: Political Campaign Activities—And More Taxes
• POLITICAL ACTIVITIES BY CHARITABLE ORGANIZATIONS
• POLITICAL ACTION COMMITTEES
• POLITICAL ACTIVITIES BY OTHER NONPROFIT ORGANIZATIONS
• ADVOCACY COMMUNICATIONS
• CHAPTER SIXTEEN: Donor‐Advised Funds, Tax Shelters, Insurance Schemes—And Still More Taxes
• DONOR‐ADVISED FUNDS
• STUDIES
• TAX SHELTERS
• INSURANCE SCHEMES
• PART FOUR: Helpful Hints and Successful Techniques
• CHAPTER SEVENTEEN: For‐Profit and Nonprofit Subsidiaries
• ESTABLISHING A FOR‐PROFIT SUBSIDIARY
• STRUCTURAL CONSIDERATIONS
• FINANCIAL CONSIDERATIONS
• SHARING OF RESOURCES
• EXCESS ASSET ACCUMULATIONS
• LIQUIDATIONS
• TREATMENT OF REVENUE FROM SUBSIDIARY
• SUBSIDIARIES IN PARTNERSHIPS
• TITLE‐HOLDING CORPORATIONS
• SUPPORTING ORGANIZATIONS
• OTHER NONPROFIT SUBSIDIARIES
• CHAPTER EIGHTEEN: Joint Venturing and Other Partnering
• JOINT VENTURE LAW BASICS
• REAL ESTATE ACQUISITIONS
• PARTNERSHIPS LAW BASICS
• TAX EXEMPTION ISSUE
• LIMITED LIABILITY COMPANIES LAW BASICS
• MULTI‐MEMBER LLCS
• WHOLE‐ENTITY JOINT VENTURES
• ANCILLARY JOINT VENTURES
• ACCOUNTABLE CARE ORGANIZATIONS
• SINGLE‐MEMBER LLCS
• AGGREGATE PRINCIPLE
• LAW‐IMPOSED JOINT VENTURES
• OTHER FORMS OF “PARTNERING”
• INFORMATION REPORTING
• CHAPTER NINETEEN: Wonderful World of Planned Giving
• APPRECIATED PROPERTY GIFTS—A REPRISE
• PLANNED GIFTS—AN INTRODUCTION
• CHARITABLE REMAINDER TRUSTS
• TAX TREATMENT OF DISTRIBUTIONS
• CALCULATION OF CRT CHARITABLE DEDUCTION
• WEALTH REPLACEMENT TRUSTS
• TAXATION OF REMAINDER TRUSTS
• ENTER THE QUALIFIED CONTINGENCY
• POOLED INCOME FUNDS
• CHARITABLE LEAD TRUSTS
• CHARITABLE GIFT ANNUITIES
• LIFE INSURANCE
• CHARITABLE PLANS
• STARTING A PROGRAM
• CHAPTER TWENTY: Putting Ideas into Action
• JOINT VENTURES
• PARTNERSHIPS
• PLANNED GIVING
• FINDING THE BEST BLEND
• PART FIVE: Sidestepping Traps
• CHAPTER TWENTY-ONE: Watchdogs on the Prowl
• WATCHDOG GROUPS: AN OVERVIEW
• ISSUES ADDRESSED BY WATCHDOGS
• WATCHDOG STANDARDS AND CHARITIES’ RIGHTS
• WATCHDOGS: A CLOSING PERSPECTIVE
• CHAPTER TWENTY-TWO: Potpourri of Policies and Procedures
• SOURCES OF POLICIES
• POLICIES OVERVIEW
• POLICIES FOR TYPICAL NONPROFIT
• CHAPTER TWENTY-THREE: Commerciality, Competition, Commensurateness
• COMMERCIALITY DOCTRINE
• COMPETITION
• COMMENSURATE TEST
• COMMERCIALITY AND COMMENSURATENESS BLENDED: FUNDRAISING
• CHAPTER TWENTY-FOUR: IRS Audits of Nonprofit Organizations
• ORGANIZATION OF IRS
• REASONS FOR IRS AUDITS
• IRS AUDIT ISSUES
• TYPES OF IRS EXAMINATIONS
• COMPLIANCE CHECKS
• HARDENING THE TARGET
• WINNING THE AUDIT LOTTERY
• COPING WITH EXAMINERS
• TOURS
• IRS AUDIT PROCESS
• CLOSING AGREEMENTS
• APPEALS PROCESS
• RETROACTIVE REVOCATIONS
• CHURCH AUDIT RULES
• LITIGATION
• CHAPTER TWENTY-FIVE: Avoiding Personal Liability
• AVOIDING PERSONAL LIABILITY
• PROTECT AGAINST PERSONAL LIABILITY
• PART SIX: Constitutional Law Perspective
• CHAPTER TWENTY-SIX: Nonprofit Organizations and the Constitution
• CONSTITUTIONAL LAW BACKGROUND
• DEFINITION OF NONPROFIT ORGANIZATION
• ELIGIBILITY FOR TAX EXEMPTION
• RATIONALE FOR TAX EXEMPTION
• PUBLIC POLICY DOCTRINE
• FREEDOM OF ASSOCIATION PRINCIPLE
• RELIGION CLAUSES
• CONSTITUTIONALITY OF IRC PROVISIONS
• STATE ACTION DOCTRINE
• CORPORATE INDEPENDENT POLITICAL EXPENDITURES
• MINISTERIAL EXCEPTION
• TAX EXEMPTION AS GOVERNMENT SUBSIDY
• HEALTH CARE LAW REVISION
• OTHER PRONOUNCEMENTS
• JUDICIAL DEFERENCE AND TAX REGULATIONS
• Glossary
• Index
• End User License Agreement