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Starting and managing a nonprofit organization : a legal guide /
"Starting and Managing a Nonprofit Organization: A Legal Guide is now in its sixth edition (2013). John Wiley & Sons has published all of the editions of this book -- a new edition every four years. One of the major contributors to law changes in this area is enactment of the Protecting Ame...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Hoboken :
Wiley,
2017.
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| Edición: | 7th edition. |
| Colección: | Wiley nonprofit authority series.
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| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Cover; Title Page; Copyright; Contents; Preface; Part One: Starting a Nonprofit Organization; Chapter One: What Is a Nonprofit Organization?; A Bit of Philosophy; Legal Definition of Nonprofit Organization; Legal Form; The Four I's; Corporation; Trust; Unincorporated Association; Limited Liability Company; Hybrids; Location; Chapter Two: The Nonprofit Organizations' Regulatory Scene; Basic Role of the IRS; Relevant Organization of IRS; Treasury/IRS Regulatory Guidance; Two Important Law Documents; IRS Applications Processing Scandal/Brouhaha; Chapter Three: Starting a Nonprofit Organization.
- An Illustration: A New OrganizationAn Initial Checklist; Board of Directors; Officers; Organizational Minutes; Governance Policies; Identification Number; Part Two: Being Nonprofit, Legally; Chapter Four: Nonprofit Organizations: Much More Than Charity; Charitable Organizations; Educational Organizations; Religious Organizations; Scientific Organizations; Other Charitable Organizations; Ongoing Controversies; Social Welfare Organizations; Business Leagues; Chambers of Commerce; Social Clubs; Labor Organizations; Agricultural Organizations; Horticultural Organizations; U.S. Instrumentalities.
- Single-Parent Title-Holding CorporationsMulti-parent Title-Holding Organizations; Local Employees' Associations; Fraternal Beneficiary Societies; Domestic Fraternal Societies; Voluntary Employees' Beneficiary Associations; Supplemental Unemployment Benefit Trusts; Black Lung Benefits Trusts; Multi-employer Pension Plan Trusts; Benevolent or Mutual Organizations; Cemetery Companies; Credit Unions; Mutual Insurance Companies; Crop Operations Finance Corporations; Veterans' Organizations; Farmers' Cooperatives; Shipowners' Protection and Indemnity Associations; Political Organizations.
- Homeowners' AssociationsPrepaid Tuition Programs; ABLE Programs; Qualified Health Insurance Issuers; Other Tax-Exempt Organizations; Chapter Five: Nonprofits and Private Benefit; Private Inurement; Private Benefit; Intermediate Sanctions; A Trap: Automatic Excess Benefit Transactions; Inurement and Intermediate Sanctions; Appearances; Chapter Six: From Nonprofit to Tax-Exempt; Recognition of Tax-Exempt Status; Recognition of Public Charity, Foundation Status; Application Procedure; Application Form; Streamlined Application; Notice Filings; Self-Declarers; Constitutional Law Perspective.
- Group ExemptionExemptions from Filing; Chapter Seven: Charities: Public or Private?; What Is a Private Foundation?; Avoiding Private Foundation Status; Additional Options; Facing the Inevitable; Onerous Rules; Taxes; Conclusion; Chapter Eight: Nonprofit Governance; Concept of Nonprofit Governance; State Law and Governance; Nonprofit Governance Principles; Perspectives; Emerging Concepts; Federal Law as to Governance; IRS And Governance; Current View of IRS; Federal Court Opinions; Redesigned Annual Information Return; IRS Ruling Policy; Questionable IRS Jurisdiction.