Now your foundation can be fully informed about the basic legal requirements affecting private foundations and avoid the perils lurking in nonprofit tax law traps. Private Foundation Law Made Easy clearly shows you how, with information on reaping the charitable and tax advantages of your private foundation. Filled with straightforward guidance, author Bruce Hopkins?a leading authority on the laws regulating private foundations?demystifies this topic for you and your board members with practical legal information in easy-to-understand English.
With more than 50,000 private foundations in the United States and the increasing scrutiny of the IRS, this much-needed, annually updated manual provides you with a wide range of tax rules and regulations for these foundations. Coauthored by a lawyer and tax accountant, the revised and expanded Third Edition includes practical tax compliance suggestions and in-depth legal explanations. Capturing all-new developments in the private foundations arena, this new edition presents you with line-by-line instructions, sample-filled IRS forms, and complete citations.
The ins and outs of law in the nonprofit sector--made easy! Written by renowned author Bruce R. Hopkins, Nonprofit Law MadeEasy is a must-read guide for executives, board members, officers,accountants, fundraisers, and others who handle legal issues thataffect the way nonprofit organizations are formed andoperated. Nonprofit Law Made Easy presents in-depth discussions on such hottopics as acquiring and maintaining tax-exempt status, reportingrequirements, charitable giving, disclosure requirements, unrelatedbusiness activities, fundraising, corporate governance principles,and board member liability. It also includes crucial information onavoiding nonprofit law traps and navigating governance andliability issues. Packed with practical tips and hard-to-find, authoritative advice,Nonprofit Law Made Easy demystifies complex legal issues withplain-language explanations of laws and regulations for non-legalprofessionals.
The ins and outs of fundraising law-made easy-from nonprofit law authority Bruce Hopkins Author Bruce R. Hopkins-a leading authority on the laws regulating fundraising-offers essential, practical legal information in easy-to-understand English. His practical tips and "red flags" provide useful advice and present critical information in an efficient and comprehensible fashion. Now your organization can be fully informed about the basic legal requirements affecting fundraising and avoid the perils lurking in the myriad tax-law traps. Fundraising Law Made Easy clearly shows you how, with everything you need to know about The fundraising process State charitable solicitation acts Federal tax charitable giving rules Requirements of the new Form 990 How constitutional law, governance, and IRS audit practices pertain to charitable fundraising Expert advice from Bruce Hopkins, the author of more than 20 books on nonprofit counsel, including The New Form 990 and Charitable Giving Law Made Easy Mandatory reading whether you are a charitable organization development officer, fundraising consultant, a trustee, or a director, Fundraising Law Made Easy illuminates the rules surrounding charitable giving, and authoritatively and thoroughly guides you through every aspect of its laws.
Make sense of the new regulatory requirements with expert clarification and practical tools for compliance Private Foundations: Tax Law and Compliance, 5th Edition provides clarification, expert insight, and helpful instruction for executives and supporting professionals navigating extensive federal tax law requirements. Despite their relatively low numbers, private foundations are subject to complex, burdensome regulations that continue to expand; the recent tax overhaul has compounded this issue, bringing massive changes beyond the usual annual adjustments, and throwing a wrench into the status quo of compliance-as-usual. This book summarizes and clarifies the statutory regulations governing private foundations, offers expert insight into the underlying logic, and provides a host of practical tools that ease the filing process and help ensure compliance with the latest laws. Detailed explanations are bolstered by checklists, sample documents and letters, practice forms, and real-world examples in order to provide both conceptual and practical guidance for maintaining tax-exempt eligibility and tax compliance. By untangling the complex maze of constantly-evolving requirements, this book offers a much-needed resource to those tasked with ensuring compliance amidst regulatory changes year after year. Learn how the recent changes to tax laws affect private foundations and related organizations Understand the practical implications of maintaining compliance Access critical tools that help streamline the filing process Avoid mistakes and oversights with line-by-line instruction This book is updated annually to provide guidance based on the most recent iteration of the law, but this year’s edition is unusually critical; federal law has undergone sweeping changes that will substantially alter filings across the board, and the complex nature of the regulations governing private foundations promises additional confusion as the new laws are applied. Private Foundations: Tax Law and Compliance, 5th Edition provides insight, clarification, and explanation from the nation’s leading authority on tax-exempt organizations to help private foundations maintain compliance amidst the changes.
Need a quick answer to a nonprofit legal conundrum? It’s literally at your fingertips with The Bruce R.Hopkins Nonprofit Law Library. Supplying you withfind-it-on-the-run answers to your nonprofit law questions, thisLibrary prepares you to meet and manage yournonprofit’s legal obligations with its step-by-stepguidance. Packed with authoritative answers to the most essentialquestions on how to start a nonprofit organization; nonprofit lawbasics; maintenance of tax exemption; public charity rules;unrelated business rules; boards of directors and compensation;conflicts of interest; self-dealing; liability, and much more, thise-Library offers hands-on information mined from the followingbestselling books and updated and expanded by the leading authorityon nonprofit law, Bruce R. Hopkins: • Nonprofit Law for Religious Organizations: EssentialQuestions & Answers / Bruce R. Hopkins and DavidMiddlebrook • 650 Essential Nonprofit Law Questions Answered /Bruce R. Hopkins • The Legal Answer Book for PrivateFoundations / Bruce R. Hopkins and Jody Blazek • Starting and Managing a Nonprofit Organization, SixthEdition / Bruce R. Hopkins • Nonprofit Law for Colleges and Universities /Bruce R. Hopkins, Virginia C. Gross, and Thomas J. Schenkelberg From acquiring and maintaining tax-exempt status to fundraisingregulation, The Bruce R. Hopkins Nonprofit Law Library givesyou the legal guidance and practical insights youneed—now.
Praise for the law of tax-exempt organizations "Mr. Hopkins—just wanted to let you know how much I am getting from The Law of Tax-Exempt Organizations. It is exceptionally clear, well organized, and well written. It has been a huge help to both my clients and me and allows me to feel confident in my advisory work in this area. Thank you for your efforts!"—Matthew Leader, Marcus Attorneys, Brooklyn, New York A comprehensive guide to the law of tax-exempt organizations—written by Bruce R. Hopkins, the most respected name in the field No doubt you know tax-exempt organizations are subject to a complex set of statutes and regulations that are as diverse as the organizations that are covered. As a lawyer, manager, accountant, director, officer, or executive for a nonprofit, you face special rules governing everything from how your organization must be organized to methods of measuring unrelated business income. The last decade alone bears witness to an immense and unprecedented augmentation of the federal tax (and other) law of tax-exempt organizations. You need an easy-to-use reference—written in plain English—to help you understand the issues at hand and make informed decisions. You need The Law of Tax-Exempt Organizations, Tenth Edition. Written by Bruce R. Hopkins, one of the country's leading legal authorities on tax-exempt organizations, this resource will allow you—whether you are a newcomer to the field or a seasoned practitioner—to learn particular aspects of the subject matter or get a quick refresher regarding specific rules of interest. Take a look inside the Tenth Edition for new coverage on: Katrina Emergency Tax Relief Act of 2005 Tax Technical Corrections Act of 2007 Patient Protection and Affordable Care Act Health Care and Education Reconciliation Act of 2010 New Treasury Department regulations New Internal Revenue Service revenue rulings and revenue procedures Countless opinions from various federal courts IRS "private" determinations—private letter rulings, technical advice memoranda, and chief counsel advice memoranda With detailed documentation and citations on Internal Revenue Code citations, references to regulations, IRS rulings, court opinions, tax law literature, current articles, tax law review notes, tables of cases, and tables of IRS rulings, this publication is supplemented annually with significant updates on the latest developments in: Nonprofit governance Nonprofit regional healthcare cooperatives New rules for donor-advised funds New rules for supporting organizations Expanded discussion of private benefit doctrine (to reflect recent IRS ruling activity) Updates on unrelated business activities Integration of new Treasury Department regulations As an extra celebratory bonus, when you purchase the print version of this Tenth Edition, you will also receive a free ebook download of The Law of Tax-Exempt Organizations, Tenth Edition. For details, see the inside back cover of this book. With everything you need in one volume, this must-own guide for nonprofit executives, officers, directors, lawyers, accountants, and consultants is the resource you will turn to time and again for the reliable advice you need to complicated tax law issues.
The Tax Law of Charitable Giving, Fourth Edition is completely revised, revamped, and updated. Written in plain English, it can help lawyers, managers, and development directors in tax-exempt organizations make sure they are up to date on all current regulations pertaining to charitable gifts. Detailed documentations and citations are provided. As well, references to regulations, rulings, cases, and tax literature are included. Professionals can ensure they are well prepared to make decisions about their organization's fund-development program with this guide.
Raising funds to fulfill a nonprofit organization's goals is critical to its success, but fundraising regulations are an increasingly complex maze. The Law of Fundraising, Fourth Edition is the only book to tackle the increasingly complex maze of federal and state fundraising regulations. It details federal and state laws, with an emphasis on administrative, tax, and constitutional laws. As well, it explains state and federal rules impacting the responsibilities of fundraising professionals. This guide is supplemented annually to keep nonprofit professionals on top of the latest fundraising legal developments.
A completely updated guide to the laws and regulations governing charitable giving This fully updated Fifth Edition of The Tax Law of Charitable Giving is the definitive resource for nonprofit lawyers, accountants, and fundraising professionals charged with navigating the increasingly complex maze of charitable giving regulations. This new edition includes: Detailed documentation and citations, including references to regulations, rulings, cases, and tax literature An exhaustive index allowing for quick and easy reference Annual supplements to keep readers apprised of the latest developments affecting tax–exempt healthcare organizations
The New Form 990 covers the law, policy, and preparation of the new IRS Form 990. It includes summaries of the law underlying each of the parts and questions in the return, so that the preparer can understand the background law in formulating answers on the return. The subject matter is particularly timely and relevant given the release of the draft Form 990 last summer, the expected release of the final Form 990 in early 2008, and the commencement of the first tax year to which the form applies on January 1, 2008.
A hands-on guide to the most pertinent and critical legal issuesfacing those who lead and manage tax-exempt colleges anduniversities Nonprofit Law for Colleges and Universities is a practical,accessible guide to nonprofit law as it is specifically applicableto exempt colleges and universities, and their related entities,such as fundraising foundations, endowment funds, supportingorganizations, for-profit subsidiaries, and limited liabilitycompanies. Topics discussed will include governance, endowment fundsmanagement, the annual reporting requirements, and the unrelatedbusiness rules Written by the country's leading authorities on tax-exemptorganizations Features essential, practical legal information ineasy-to-understand English Presented in question-and-answer format, divided according tomajor topic areas that are of interest to those who lead and managetax-exempt colleges and universities Designed for the management and leadership of colleges anduniversities, as well as others working in the higher educationfield, such as lawyers, accountants, and fundraising/developmentpersonnel, Nonprofit Law for Colleges and Universities allowsreaders to easily search for and find answers to questions, puttingall the information they need right at their fingertips.
A complete guide to the financial requirements a nonprofitorganization must follow to indefinitely maintain the volume andquality of their services An organization may have plenty of capacity in the long run, butin the short run, donor restrictions and limited financing optionsare constraining. Here-and-now liquid assets are the only resourcesavailable. Finance Fundamentals for Nonprofits: Building Capacityand Sustainability shows how to measure a nonprofit organization'sfinancial capacity in different time frames and how to measure itsability to sustain capacity in each case. Explains how nonprofits differ from businesses and how theypromote values-centered management Reveals how to improve financial capacity andsustainability Written by a nonprofit scholar Filled with real-world case studies and actionable advicerelating financial health to financial capacity and sustainability,this book is essential reading for every nonprofitprofessional.
Nonprofit Financial Planning Made Easy presents straightforward strategies to make financial management a more smooth and successful process. Filled with practical forms and checklists to aid you in planning and managing your organizations' financial resources, Nonprofit Financial Planning Made Easy equips your nonprofit with step-by-step solutions to the dilemmas involved in keeping financial resources and the mission in balance.
An indispensable reference tool, offering professionals hands-onlegal and tax planning tips An essential guide for professionals representing and advising tax-exempt organizations, Planning Guide for the Law of Tax-Exempt Organizations offers a wide variety of practical planning tips, guidance, and helpful information for better meeting clients' needs. This essential companion to the bestselling The Law of Tax-Exempt Organizations, Ninth Edition is a valuable, go-to resource for lawyers and accountants, directors and officers of nonprofit organizations, as well as managers and consultants for tax-exempt organizations. Written by the leading legal authority in the nonprofit sector, Planning Guide for the Law of Tax-Exempt Organizations features a digest of recent legislation, court opinions, and IRS public and private rulings, as well as checklists of forms and an inventory of penalties. Additionally, it features commentaries designed to provide guidance and perspective to tax-exempt professionals and organizations as to how to cope with the developments in the law affecting their practices and the operation of their programs.
A complete and up-to-date legal resource for administrators of tax-exempt healthcare organizations, the Third Edition equips you with a comprehensive, one-volume source of detailed information on federal, state, and local laws covering tax-exempt healthcare organizations. The Third Edition of this practical, down-to-earth book tackles complex legal issues by providing you with plain-English explanations and the appropriate legal citations for further research.
Können wir bis ins hohe Alter fit und gesund bleiben? Sind Verfall und Krankheit wirklich unausweichlich? David B. Agus geht diesen fundamentalen Fragen nach und zeigt, wie eine neue Sichtweise auf unsere Gesundheit jedem Einzelnen den Weg ebnet zu jenem bisher unerreichbaren Ziel: einem langen und gesunden Leben. Wider aller herkömmlichen Herangehensweisen plädiert Agus für die "personalisierte Medizin": Jeder Mensch ist anders, jeder Körper muss anders gepflegt und gesund gehalten werden. Mit den Mitteln der modernen Medizin soll jeder seinen Körper "vermessen" und mit den Daten genau jene Verhaltensweisen erarbeiten, die Krankheiten verhindern. Dieses Buch ist auch eine unerschrockene Herrausforderung an jeden von uns: die Verantwortung für die eigene Gesundheit zu übernehmen. Und es ist ein Grundlagenwerk, das unser ganzes Leben verändern wird.
Eigentlich sollte man längst bei einem Termin sein, doch dann klingelt das Handy und das E-Mail-Postfach quillt auch schon wieder über. Für Sport und Erholung bleibt immer weniger Zeit und am Ende resigniert man ausgebrannt, unproduktiv und völlig gestresst. Doch das muss nicht sein. Denn je entspannter wir sind, desto kreativer und produktiver werden wir. Mit David Allens einfacher und anwendungsorientierter Methode wird beides wieder möglich: effizient zu arbeiten und die Freude am Leben zurückzugewinnen.
Als Amerika noch höflich war Was der erste amerikanische Präsident als Dreizehnjähriger schon wusste: Höflichkeit kommt nie aus der Mode. In diesem Fundstück aus dem 18. Jahrhundert kombiniert er auf originelle Weise Benimmratgeber mit philosophischen Lebensweisheiten. Washington, der in jungen Jahren noch mit der Rechtschreibung kämpfte, schrieb über Tischmanieren, das Verhalten im Gespräch und persönliche Charakterpflege. Nicht zuletzt dem einen oder anderen amtierenden Präsidenten würde dieses Buch guttun! »In der Gegenwart anderer sollst du nicht vor dich hin summen, mit den Fingern trommeln oder mit den Füßen den Takt schlagen.« (Nr. 4) »Entledige dich nicht deiner Kleidung, wenn andere dabei sind, und verlasse die Garderobe nicht nur halb bekleidet.« (Nr. 7) »Deine Miene sei angenehm, sollte aber den nötigen Ernst zeigen, wenn es um ernste Dinge geht.« (Nr. 19)
The main priority of a non-profit organization is the organization’s philanthropic mission. Managers are extremely passionate about furthering the mission, yet they are not often trained in business management. However, to fulfill its mission a non-profit must be financially solvent. Starting and Operating a Non-Profit Made Easy helps non-profits become and stay financially solvent by applying traditional business practices to the unique challenges of a non-profit organization. It focuses on financial management and planning using cash flow budgeting and methods of quantifying fundraising and grant-seeking activities, two of the most important functions of a non-profit. It allows non-profits to develop and stick to a long-term plan, rather than functioning hand-to-mouth, dependent on unexpected monetary windfalls. Using extensive checklists, forms and worksheets, the book helps non-profit managers keep their organization running smoothly.