Title Details

BRUCE R. HOPKINS is the country’s leading authority on tax-exempt organizations and is a lawyer with the firm Polsinelli, Shalton & Welte, PC. He is also the author of fifteen books, including The Law of Intermediate Sanctions; The Legal Answer Book for Private Foundations; The First and Second Legal Answer Book for Nonprofit Organizations; The Law of Tax-Exempt Organizations, Eighth Edition; Private Foundations: Tax Law and Compliance, Second Edition; and The Tax Law of Charitable Giving, Third Edition, as well as the newsletter Bruce R. Hopkins’ Nonprofit Counsel, all published by Wiley.

Preface.

Acknowledgments.

PART I: STARTING A NONPROFIT ORGANIZATION.

Chapter 1. Why Start a Nonprofit Organization?

Chapter 2. Getting Started.

Chapter 3. Debunking Some Myths and Misperceptions.

PART II: BEING... LEGALLY.

Chapter 4. Nonprofit Organizations: Much More Than Charity.

Chapter 5. Nonprofits and Private Benefit.

Chapter 6. Tax Exemption: The Art of Application.

Chapter 7. Tax Exemption: Not a Paperwork Exemption.

Chapter 8. Basic Charitable Giving Rules.

Chapter 9. Charity Under Siege: Regulation of Fund Raising.

Chapter 10. Compensating the Nonprofit Employee.

PART III: TAX-EXEMPT ORGANIZATIONS CAN BE TAXABLE....AND SO CAN THEIR MANAGERS.

Chapter 11. Be Public, Not Private.

Chapter 12. Possible, Make It Related.

Chapter 13. The Lobbying Constraints—and Taxes.

Chapter 14. Political Activities—and More Taxes.

PART IV: HELPFUL HINTS AND SUCCESSFUL TECHNIQUES.

Chapter 15. For-Profit Subsidiaries.

Chapter 16. Tax-Exempt Organizations and Ventures.

Chapter 17. The World of Planned Giving.

Chapter 18. Putting Ideas into Action.

Chapter 19. Avoiding Personal Liability.

PART V: THE FUTURE OF NONPROFITS.

Chapter 20. Nonprofits: A Short-Range Look.

Chapter 21. Nonprofits: A Long-Range Look.

Glossary.

Index.