Nonprofit Law Made Easy

Preface. Chapter 1 Forming a Nonprofit Organization. A Philosophical Framework. Defining Nonprofit Organization. Purpose of Organization. Location of Organization. Selection of Organization Form. Name of Organization. Composition of Governing Body. Officers and Key Employees. Management Companies. Minutes. Other Documents. Summary. Chapter 2 Acquiring and Maintaining Tax-Exempt Status. Concept of Tax Exemption. Eligibility for Tax-Exempt Status. Recognition of Tax-Exempt Status. Categories of Tax-Exempt Organizations. Selection of Appropriate Category. Application Process. Timing. Exceptions. Notice Requirements for Political Organizations. Preparation of Applications. Reliance on Determination. Maintenance of Exempt Status. Changes in Organizational Form. Material Changes. Group Exemption. Summary. Chapter 3 Public Charities and Private Foundations. Defining Private Foundation. Defining Public Charity. What Difference Does It Make? Disqualified Persons. Determining Public Support-Tricks of the Trade. Focus on Supporting Organizations. Hybrid Foundations. Rules for New Organizations. Private Foundation Rules. Termination of Status. Donor-Advised Funds. Summary. Chapter 4 Reporting Requirements. Federal Law Basics. A Multitude of Forms. Form 990 Glossary. Annual Information Return-A Law Perspective. Law Perspective on Preparation of Returns. State Law Requirements. Watchdog Agencies. Summary. Chapter 5 Charitable Giving. Basic Concepts. Defining Charitable Gift. Qualified Donees. Gifts of Property. Limitations on Deductibility. Deduction Reduction Rules. Twice-Basis Deductions. Contributions of Vehicles. Contributions of Intellectual Property. Partial Interest Gifts. Gifts of Insurance. Planned Giving. Summary. Chapter 6 Disclosure Requirements. Applications for Recognition of Exemption. Annual Information Returns. Gift Substantiation Requirements. Quid Pro Quo Contributions. Disclosure by

Bruce R. Hopkins is a lawyer in Kansas City, Missouri, with the firm of Polsinelli Shalton Welte Suelthaus PC, having practiced law in Washington, D.C., for 26 years. He specializes in the representation of tax-exempt organizations. His practice ranges over the entirety of tax matters involving exempt organizations, with emphasis on the formation of nonprofit organizations, acquisition of recognition of tax-exempt status for them, the private inurement and private benefit doctrines, the intermediate sanctions rules, legislative and political campaign activities issues, public charity and private foundation rules, unrelated business planning, use of exempt and for-profit subsidiaries, joint venture planning, review of annual information returns, Internet communications developments, the law of charitable giving (including planned giving), and fundraising law issues. Mr. Hopkins served as chair of the Committee on Exempt Organizations, Tax Section, American Bar Association; chair, Section of Taxation, National Association of College and University Attorneys; and president, Planned Giving Study Group of Greater Washington, D.C. He was accorded the Assistant Commissioner's (IRS) Award in 1984. Mr. Hopkins is the series editor of Wiley's Nonprofit Law, Finance, and Management Series. In addition to Nonprofit Law Made Easy, he is the author of The Law of Tax-Exempt Organizations, Eighth Edition; The Tax Law of Charitable Giving, Third Edition; The Law of Fundraising, Third Edition; 650 Essential Nonprofit Law Questions Answered; The Nonprofits' Guide to Internet Communications Law; The Law of Intermediate Sanctions: A Guide for Nonprofits; The First Legal Answer Book for Fund-Raisers; The Second Legal Answer Book for Fund-Raisers; The Legal Answer Book for Nonprofit Organizations; The Second Legal Answer Book for Nonprofit Organizations; The Nonprofit Law Dictionary; and Starting and Managing a Nonprofit Organization: A Legal Guide, Fourth Edition. In addition, Mr.