Description
Preface vii PART ONE STARTING A NONPROFIT ORGANIZATION 1 Chapter One: What Is a Nonprofit Organization? 3 Chapter Two: The Nonprofit Organizations’ Regulatory Scene 17 Chapter Three: Starting a Nonprofit Organization 27 PART TWO BEING NONPROFIT, LEGALLY 39 Chapter Four: Nonprofit Organizations: Much More Than Charity 41 Chapter Five: Nonprofits and Private Benefit 59 Chapter Six: From Nonprofit to Tax-Exempt 77 Chapter Seven: Charities: Public or Private? 93 Chapter Eight: Nonprofit Governance 111 Chapter Nine: Braving Annual Reporting 137 Chapter Ten: Tax Exemption: Not a Paperwork Exemption 149 Chapter Eleven: Charitable Giving Rules 163 Chapter Twelve: Government Regulation of Fundraising 187 PART THREE TAX-EXEMPT ORGANIZATIONS CAN BE TAXABLE, AND SO CAN THEIR MANAGERS 211 Chapter Thirteen: Related or Unrelated? 213 Chapter Fourteen: Lobbying Constraints–And Taxes 231 Chapter Fifteen: Political Campaign Activities–And More Taxes 243 Chapter Sixteen: Donor-Advised Funds, Tax Shelters, Insurance Schemes–And Still More Taxes 253 PART FOUR HELPFUL HINTS AND SUCCESSFUL TECHNIQUES 261 Chapter Seventeen: For-Profit and Nonprofit Subsidiaries 263 Chapter Eighteen: Joint Venturing and Other Partnering 275 Chapter Nineteen: Wonderful World of Planned Giving 291 Chapter Twenty: Putting Ideas into Action 303 PART FIVE SIDESTEPPING TRAPS 313 Chapter Twenty-One: Watchdogs on the Prowl 315 Chapter Twenty-Two: Potpourri of Policies and Procedures 329 Chapter Twenty-Three: Commerciality, Competition, Commensurateness 343 Chapter Twenty-Four: IRS Audits of Nonprofit Organizations 355 Chapter Twenty-Five: Avoiding Personal Liability 375 PART SIX CONSTITUTIONAL LAW PERSPECTIVE 383 Chapter Twenty-Six: Nonprofit Organizations and the Constitution 385 Glossary 409 Index 421
