Book Description
Nonprofit organizations face a special set of rules governing everything from how they charter their organization, to their methods of measuring unrelated business income, and how they lobby (and if, in fact, they should continue to be allowed to lobby).
Nonprofit lawyers, accountants, and directors need an easy-to-use reference work in understandable language to help them comprehend the issues and make informed decisions.
This core volume (ISBN 0471-196290) is supplemented annually.
The 2002 Cumulative Supplement (ISBN 0471-443425)includes:
- New information on: relief of the poor, constitutional law framework, business leagues, public use of facilities, taxation of social clubs, and the sale of club assets.
- New and revised sections on Internet activities, ancillary joint ventures, and state action doctrine.
This supplement updates the core volume, Hopkins/The Law of Tax-Exempt Organizations, 7th Edition (ISBN 0471-196290).
Customer Reviews:
An excellent technical resource.......2001-04-26
The nonprofit sector is a huge part of the American economy. Nonprofits range from multinationals to your local little league. While, technically, the same body of tax laws applies to all of them, the level of sophistication varies as dramatically as the size of the nonprofit. And while the big nonprofits can afford to buy expertise, smaller nonprofits have to manage more of the tasks themselves. This book can help.
Hopkins' book is an excellent reference for attorneys and accounts and nonprofit executives with some knowledge of nonprofit tax laws work. It's not likely to be useful to and it's not written for the average volunteer. This is a fairly technical resource, and while nonprofit tax law gets a lot more complicated than Hopkins, this is a very good middle-level resource.
If I have any criticism of Hopkins it's this: in recent editions he has removed important subjects from this reference and spun them off into separate books at equally high prices. Most of the treatment of charitable donations, for example, is now in a different book. Private foundations are now in a different book. Excess benefits transactions are in a different book. You can spend a ton of money on Professor Hopkins. It costs him one star in my rating.
Even so, as a basic entry point, this book is indispensable. I've attended seminars by Prof. Hopkins and read most his books, and he is very knowledgeable and does a good job at the difficult task of translating IRS-speak into comprehensible language. This book should be a part of every nonprofit lawyer and accountant's library.
Very comprehensive "hornbook.".......1999-08-13
In mid-1999 I read this treatise in conjunction with the author's one day course on the Law of Tax Exempt Organizations. The book is essentially a "hornbook:" a summary of law geared towards lawyers and accountants, rather than the casual reader. It would be especially helpful for lawyers and accountants in outside firms who counsel a variety of different tax exempt organizations and are confronted with questions of how to structure an organization or several related organizations. The material is valuable but no easy slogging, so if you can take the course (which in mid-1999 was approx. $230 and included the book), it would be worth the extra $70 or so.
The single most important treatise on the law of nonprofits.......1998-06-09
US nonprofit boards, officers, senior managers, and funddevelopment professionals have enough to contend with without alsoracing to keep pace with the accelerating changes in the multi-faceted law of tax-exempt organizations.
As with his prior editions, Hopkins has managed to address, within the covers of a single volume well, actually, he added another book to more fully cover private foundations!
This is definitely a must-have book for anyone working for or with US nonprofit organizations, such as board members, officers, senior staff, fund development staff or fund-raising consultants, grantwriters, attorneys and accountants advising tax-exempt organizations, and anyone else requiring a single-volume treatise covering the law of tax-exempt organizations.
Book Description
Tax Planning and Compliance for Tax-Exempt Organizations: Rules, Checklists, and Procedures, Fourth Edition is an indispensable guide to navigating the complex maze of nonprofit tax rules and regulations. Along with clear, concise instructions for filing Forms 990 and other important IRS forms and documents, this practical guide covers the significant issues facing nonprofit organizations, including unrelated business income, private inurement, affiliations, and employment taxes. It also provides practical guidance on obtaining the tax exemption; reporting to boards, auditors, and the IRS; testing ongoing tax compliance; and managing lobbying expenditure.
An essential, timesaving guide for accountants, lawyers, nonprofit executives and directors, consultants, and volunteers, this Fourth Edition offers:
- A supplemental, annual update to keep subscribers current on relevant changes in IRS forms, requirements, and related tax procedures.
- Easy-to-use checklists highlighting such critical concerns as tax-exempt eligibility, reporting to the IRS, and tax compliance.
- A variety of sample documents, including organizational bylaws, letters of application, and completed IRS forms.
- Helpful practice aids, such as a comparison chart summarizing the differences between public and private charitable organizations.
- Practical tips and suggestions for handling such critical situations as preparing for and surviving an IRS examination.
Download Description
An indispensable guide through the complex maze of nonprofit tax rules and regulations, this book provides clear, concise instructions for filing Form 990s and other important IRS forms and documents. It also provides practical guidance on obtaining the tax exemption; reporting to boards, auditors, and the IRS; testing ongoing tax compliance; and managing lobbying expenditure. The book provides guidance for the significant issues facing nonprofit organizations: unrelated business income, private inurement, affiliations, and employment taxes.
Book Description
The
2006 Cumulative Supplement includes the following updates:
- Donations of patents and other intellectual property are subject to new limitations. The new limitations and return attachments now required are discussed in Chapter 24.
- Revised Form 990 (Return of Organization Exempt from Income Tax) is contained in Appendix 18-D.
- State legislatures in Colorado, Kansas, California, and Massachusetts enacted, and rule makers in North Carolina, Texas, New York, and other states considered, proposals to enhance reporting by nonprofit organizations. Many states enacted registration and information reporting about professional fundraisers and solicitors. The filing of financial statements audited by independent accountants may now be required. This provision is implemented at varying levels of annual revenue so that nonprofits and their advisors need to be attentive to such changes.
- And much more…
Book Description
Your source for hands-on legal and tax planning tips and guidance
This indispensable companion to the best-selling The Law of Tax-Exempt Organizations, Eighth Edition offers professionals representing and advising tax-exempt organizations a wide variety of practical planning tips, guidance, and information that can help them better serve clients. Written by the leading legal authority in the nonprofit sector, this guide features a digest of recent legislation, court opinions, and IRS public and private rulings. It includes a helpful checklist of forms and an inventory of penalties. Additionally, it features commentaries designed to provide guidance and perspective to exempt professionals and organizations as to how to cope with the development in the law in their practices and the operation of their programs.
Order your copy today!
Download Description
Your source for hands-on legal and tax planning tips and guidance This indispensable companion to the best-selling The Law of Tax-Exempt Organizations, Eighth Edition offers professionals representing and advising tax-exempt organizations a wide variety of practical planning tips, guidance, and information that can help them better serve clients. Written by the leading legal authority in the nonprofit sector, this guide features a digest of recent legislation, court opinions, and IRS public and private rulings. It includes a helpful checklist of forms and an inventory of penalties. Additionally, it features commentaries designed to provide guidance and perspective to exempt professionals and organizations as to how to cope with the development in the law in their practices and the operation of their programs. Order your copy today!
Book Description
Written by four authors with nearly sixty years of combined experience teaching, and practicing in the area, this text allows for a comprehensive, in-depth study of an important but previously neglected area of tax jurisprudence. Using a modular approach suggested by scholars from around the country, the text is divided into six stand-alone parts that are nevertheless connected by transitional threads. The modular organization allows instructors to tailor the order of presentation to their own pedagogical style without sacrificing the book's substantive detail. Each part is divided into chapters that incorporate concise summaries of relevant law, cases, legislative materials, administrative rulings, questions and planning activities. Part I explores the exempt purpose requirement in five different chapters each devoted to the more common charities - charity in general, religion, education, science, and health care and public interest law. In addition, Part I contains a chapter regarding the exclusivity and commerciality doctrines and a chapter regarding the procedural/organizational requirements for charities. Part II explores restrictions on charitable organizations - private inurement, private benefit, political activity, and lobbying restrictions. Part III is devoted to private foundations and contains three chapters - private foundations, private foundation excise taxes, and avoiding private foundation status. Part IV covers the more frequently encountered non-charitable organizations, including social welfare organizations, labor and agricultural organizations, business leagues, social clubs, and states/state related entities (a large group of federally tax exempt organizations frequently overlooked). Part V tackles the overriding issues pertaining to unrelated business income, modifications to UBTI, controlled subsidiaries, unrelated debt financed income, and the taxation of member dues. Part VI contains two chapters, one exploring the charitable contribution deduction and the other foreign charities and cross-border giving. The text's unique organizational approach allows instructors experienced in the area to delve deeply into whatever particular area most interests them and their students, and instructors with less experience in the area to quickly gain and impart a thorough understanding to their students.
Average customer rating:
- Valuable for all US Charities and Nonprofits
|
Arthur Andersen Guide to Navigating Intermediate Sanctions: Compliance and Documentation Guidelines for Health Care and Other Tax-Exempt Organizations (Book with Diskette for Windows)
Diane Cornwell ,
Anne M. McGeorge ,
Jeffrey D. Frank ,
Vincent J. Crowley ,
Jeff Frank , and
Vince Crowley
Manufacturer: Jossey-Bass
ProductGroup: Book
Binding: Ring-bound
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ASIN: 0787950386 |
Book Description
Written by a stellar team of Arthur Andersen health care and exempt organization tax experts, the Arthur Andersen Guide to Navigating Intermediate Sanctions and companion diskette offer health care and exempt organization executives a vital resource. Containing the information and tools needed to comply with the new IRS intermediate sanctions law and avoid costly financial penalties, the Arthur Andersen Guide to Navigating Intermediate Sanctions includes the critical information necessary for understanding the complexities of the IRS's intermediate sanctions law; step-by-step guidance for creating an effective compliance program; numerous checklists for evaluating areas of potential risk; detailed diagnostic tools for assessing manager liability and determining disqualified persons; and a diskette with a wealth of useful forms that can easily be customized to accommodate unique organizational needs.
Customer Reviews:
Valuable for all US Charities and Nonprofits.......2000-11-04
The recent history associated with the name "Arthur Andersen" might cause one to steer clear of this resource, but that would be a big mistake.
The Internal Revenue Service has made significant changes to regulations affecting nonprofits, shifting responsibility for compliance from the organization itself to the directors, staffs, and major donors as individuals. Most nonprofit board members and executives are only dimly aware of these changes, and fewer still are prepared with the documentation necessary to address issues of conflict of interest, private inurement, and disqualified persons.
One sentence from the book's introduction sums up the need for action: "The most important aspect of this legislation is that it empowers the IRS to impose punishment on individuals who violate the tax code by levying significant excise taxes initially and then more than quadrupling the penalty amount if remedy is not made to the [nonprofit] organization."
The solution, and the purpose of the book, is also summed up in one sentence in the introduction: "The key to protecting these organizations' officers and other interested parties from excise taxes is proper documentation."
The book is 3-ring bound and well-tabbed for easy reference and for copying of template forms and sheets that are included. In addition, the book ships with a companion PC diskette with forms in Microsoft Word 6.0/Word 95 format that should be usable by most current word processing programs.
This book is a valuable resource for nonprofit executives, consultants, attorneys, and others providing organizational development and counseling to nonprofits and charities.
The book does include examples and references to the health care field, but its content is equally applicable to all nonprofits.
The book's Table of Contents is as follows:
1. Overview of the Intermediate Sanctions Law 2. Establishing an Intermediate Sanctions Review Process 3. Disqualified Persons Determination 4. Diagnostic Review for Disqualified Persons 5. Diagnostic Review for Organization Manager Liability 6. Examining Revenue-Sharing Transactions 7. Rebuttable Presumption of Reasonableness
Appendices
-- Intermediate Sanctions Law -- Excerpt from House Ways and Means Committee Report on Taxpayer Bill of Rights 2 -- Intermediate Sanctions Proposed Regulations -- IRS Model Conflicts of Interest Policy
Average customer rating:
|
Charitable Giving and Tax Exempt Organizations
Bruce R. Hopkins
Manufacturer: John Wiley & Sons Inc
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Binding: Hardcover
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ASIN: 0471867365 |
Average customer rating:
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Joint Ventures Involving Tax-Exempt Organizations (Wiley Nonprofit Law, Finance and Management Series)
Michael I. Sanders
Manufacturer: Wiley
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Binding: Hardcover
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ASIN: 047003761X |
Book Description
Joint Ventures Involving Tax-Exempt Organizations includes the latest case law, treasury regulations, and IRS rulings to enable nonprofits to maximize their financing without jeopardizing their tax-exempt status.
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Risk Assessment as a Tool for Water Resources Decision-Making in Central Asia (Nato Science Series: IV: Earth and Environmental Sciences)
Manufacturer: Springer
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Binding: Paperback
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ASIN: 140201841X |
Book Description
This book represents a broad coverage of water resources topics and approaches to the assessment of the risks posed by chemicals and radionuclides. The papers presented concern country-specific and regional cases, studied from a practical and applied viewpoint.
The book will interest scientists, regulatory decision-makers and public health professionals who have worked or plan to work in Central Asia. It is also of interest to firms whose products or services are useful in the public health, water purification, water distribution and environmental consulting fields.
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650 Essential Nonprofit Law Questions Answered
Nonprofit Law Made Easy
Planning Guide for the Law of Tax-Exempt Organizations: Strategies and Commentaries (Wiley Nonprofit Law, Finance and Management Series)
Private Foundations: Tax Law and Compliance (Wiley Nonprofit Law, Finance and Management Series)
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