1.

Record Nr.

UNINA9910794834303321

Autore

Hopkins Bruce R.

Titolo

Starting and managing a nonprofit organization : a legal guide / / Bruce R. Hopkins

Pubbl/distr/stampa

Hoboken, New Jersey : , : Wiley, , 2017

©2017

ISBN

1-119-38020-0

1-119-38022-7

Edizione

[Seventh edition.]

Descrizione fisica

1 online resource

Collana

Wiley Nonprofit Authority

Classificazione

BUS074000

Disciplina

346.73/064

Soggetti

Nonprofit organizations - Law and legislation - United States

Nonprofit organizations - Taxation - Law and legislation - United States

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Includes index.

Nota di bibliografia

Includes bibliographical references and index.

Nota di contenuto

What is a nonprofit organization? -- The nonprofit organizations' regulatory scene -- Starting a nonprofit organization -- Nonprofit organizations : much more than charity -- Nonprofits and private benefit -- From nonprofit to tax-exempt -- Charities : public or private? -- Nonprofit governance -- Braving annual reporting -- Tax exemption : not a paperwork exemption -- Charitable giving rules -- Government regulation of fundraising -- Related or unrelated? -- Lobbying constraints--and taxes -- Political campaign activities--and more taxes -- Donor-advised funds, tax shelters, insurance schemes--and still more taxes -- For-profit and nonprofit subsidiaries -- Joint venturing and other partnering -- Wonderful world of plann giving -- Putting ideas into action -- Watchdogs on the prowl -- Potpourri of policies and procedures -- Commerciality, competition, commensurateness -- IRS audits of nonprofit organizations -- Avoiding personal liability -- Nonprofit organizations and the constitution.

Sommario/riassunto

"Starting and Managing a Nonprofit Organization: A Legal Guide is now in its sixth edition (2013). John Wiley & Sons has published all of the editions of this book -- a new edition every four years. One of the major contributors to law changes in this area is enactment of the



Protecting Americans from Tax Hikes Act, which was signed into law at the close of 2015. The PATH Act brought many new laws and law changes to the realm of nonprofit law. Nonprofits must comply with stringent federal and state laws due to their special tax-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," Starting and Managing a Nonprofit Organization: A Legal Guide, provides essential guidance for those interested in starting nonprofits, as well as valuable advice for leaders of established organizations"--