Product Description: Laura Knight has been described by art historians as the most important female artist of twentieth-century Britain. In 1929 she was made a Dame, and in 1936 she became the first woman to be elected to the exclusive Royal Academy since its inception in 1768...read more

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Product Description: The 2003 Supplement includes discussion of the following developments and much more: Publication of final intermediate sanctions regulations replacing the temporary regulations that were issued in early 2001 and the final corporate sponsorship regulations, which replaced the proposed regulations that were issued in early 2000...read more (view table of contents, read Amazon.com's description)

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Product Description: Stay updated on the latest tax regulations with this private foundation tax manual Knowledge of tax regulations surrounding private foundations isn't enough if you're an executive of such an organization or a professional supporting a tax-exempt foundation...read more

Product Description: Private Foundations Tax Law and Compliance 2010 Supplement Third Edition Bruce R. Hopkins Jody Blazek

A concise reference on the legal aspects of not-for-profit organizations. Provides brief discussion on forming the organization, qualifying it with the IRS, coping with fundraising regulation, avoiding unrelated income taxation and loss of tax exemption, trustee liability, lobbying constraints, political activities, and employee compensation. By the author of the monthly newsletter The Nonprofit Counsel.

Product Description: An essential, timesaving guide for accountants, lawyers, nonprofit executives and directors, consultants, and volunteers This book is an indispensable guide to navigating the complex maze of nonprofit tax rules and regulations. A clear and fully cited description of the requirements for the various categories of tax-exempt entities from public charities, private foundations, civic associations, business leagues, and social clubs to title-holding companies and governmental entities can be found...read more

Product Description: This nutshell provides a valuable introduction and foundation for those students taking classes dealing with the law of nonprofit organizations and the tax treatment of them. Special treatment is provided on charitable giving, fundraising, unrelated business income, and private foundations...read more

Product Description: Die USA haben in absoluten Zahlen, gemessen an der Beschäftigung und an den Einnahmen, den weltweit größten Nonprofit-Sektor. Die Förderung von Aufgaben des Gemeinwohls entstand in den USA fast ausschließlich in privater Initiative...read more

Product Description: 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...read more

Written by Bruce Hopkins, the foremost expert on nonprofit law, this is your complete analysis of the procedures and practices of the IRS in its audits of tax-exempt organizations. Practical in presentation, this book offers advice on undergoing audits, details today's exempt organizations' issues, and authoritatively examines detailed documentation and citations, as well as numerous case studies, tips, forms, and checklists.

This casebook provides a comprehensive examination of the law of tax-exempt organizations. At the outset, the book provides an overview of the subject, including historical background, the underlying rationales and policy considerations of exemptions, and the current tests for qualifying for federal tax exemption. Tax Exempt Organizations covers the five major types of 501(c)(3) organizations: religious organizations and churches, educational organizations, healthcare organizations, arts organizations, and other "charitable" organizations. Additional topics include: charitable contributions, social welfare organizations and their relationship to 501(c)(3)s, trade associations, social clubs, fraternal benefit organizations, unrelated business income tax (UBIT), and private foundations.Each chapter includes cases, revenue rulings and procedures, law review excerpts, other essays, and specific sections of the Internal Revenue Code (IRC). In addition, many hypotheticals along with notes and comments are included to encourage class discussion and to assist students in developing and improving their legal analysis skills. Tax Exempt Organizations includes as the last chapter, Securing and Maintaining Tax-Exempt Status, a practical discussion of procuring tax-exempt status, including sample tax forms, a discussion of the appeals process, and excerpts from IRC section 501.

Now in its third edition, The Tax Law of Colleges and Universities includes additions and modifications such as a discussion of new rules regarding Internet fundraising and advertising, allowing charitable remainder trusts to invest in a school's endowment, deferred compensation arrangements, and penalties for engaging in certain tax-shelter transactions.

Product Description: 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...read more

The Tax Law of Associations summarizes the law concerning acquisition and maintenance of associations' tax exemption. It explores various other bodies of tax law applicable to exempt associations, including the private inurement doctrine, the intermediate sanctions rules, the lobbying rules, and the unrelated business restrictions. Coverage also includes: the political activities rules, including the use of political action committees by associations; associations' use of for-profit subsidiaries; supporting organizations; involvement in partnerships and other joint ventures; as well as charitable giving and fundraising rules.

Product Description: Get comprehensive, detailed guidance on the tax law of unrelated businesses for tax-exempt organizations, written by the leading expert in the field The Tax Law of Unrelated Business for Nonprofit Organizations has everything you need to help you understand and interpret the general rules, modifications, and exceptions of the tax law of unrelated business for nonprofit organizations—including the unrelated debt-financed income rules, commercial activities, use of separate entities, and reporting requirements...read more

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Product Description: Line-by-line tips and instructions to successfully file Form 1023 IRS Form 1023 Tax Preparation Guide provides comprehensive instructions for completing and filing the new and significantly revised Form 1023 (Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code)...read more

Product Description: There''s a quotation that says; "there are two things for certain in life and they are death and taxes.''* This book addresses for faith and community organizations both of them, the death of their organization if their not compliant with the laws that govern non-profit organizations and if they are interested, how they may qualify for government and foundation funds...read more

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Product Description: An essential resource on the new law facing nonprofits This comprehensive, easy-to-use guide summarizes, analyzes, and explains the federal tax law on intermediate sanctions. Among other topics, the author addresses: The statute, legislative history, regulations, and court opinions of intermediate sanctions The influence of law concerning private inurement, private benefit, and private foundation self-dealing Real-world examples of intermediate sanctions in practice How nonprofits may seek to avoid excess benefit transactions or adequately document that excess benefit does not occur Nonprofit executives, attorneys, accountants, and members of boards of directors will find "The Law of Intermediate Sanctions" to be an unparalleled resource on the new measures targeting nonprofit abuse...read more (view table of contents, read Amazon.com's description)