The Law of Tax-Exempt Organizations

The Law of Tax-Exempt Organizations

Author: Bruce R. Hopkins

Publisher: John Wiley & Sons

Published: 2010-04-05

Total Pages: 338

ISBN-13: 047045704X

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Nonprofit organizations are subject to a complex set of regulations and laws. Written in plain English, this book keeps tax-exempt organizations up-to-date on all current regulations pertaining to tax-exempt organizations. It ensures professionals are well-prepared to make decisions about their organizations actions and future. It is a definitive one-volume source of information on federal laws by the leading legal authority in the nonprofit sector. This guide is supplemented annually to keep the lawyers and managers of nonprofit organizations on top of the latest nonprofit legal and tax developments.


Transparency and Surveillance as Sociotechnical Accountability

Transparency and Surveillance as Sociotechnical Accountability

Author: Deborah G. Johnson

Publisher: Routledge

Published: 2014-07-11

Total Pages: 203

ISBN-13: 1317631870

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Surveillance and transparency are both significant and increasingly pervasive activities in neoliberal societies. Surveillance is taken up as a means to achieving security and efficiency; transparency is seen as a mechanism for ensuring compliance or promoting informed consumerism and informed citizenship. Indeed, transparency is often seen as the antidote to the threats and fears of surveillance. This book adopts a novel approach in examining surveillance practices and transparency practices together as parallel systems of accountability. It presents the house of mirrors as a new framework for understanding surveillance and transparency practices instrumented with information technology. The volume centers around five case studies: Campaign Finance Disclosure, Secure Flight, American Red Cross, Google, and Facebook. A series of themed chapters draw on the material and provide cross-case analysis. The volume ends with a chapter on policy implications.


Private Foundations

Private Foundations

Author: Bruce R. Hopkins

Publisher: John Wiley & Sons

Published: 2017-10-27

Total Pages: 308

ISBN-13: 1119392527

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The must-have tax law reference for private foundations, updated for 2017 Private Foundations provides an authoritative reference and extensive analysis of tax law and compliance in the private foundations arena, with a wealth of practical tools to streamline applications, filing, and reporting. This 2017 Cumulative Supplement captures the latest regulatory developments for easy reference, with coverage of tax-exempt status, the self-dealing rules, mandatory distribution, jeaopardizing investments, taxable expnditures, annual reporting to the IRS, winding up a foundation's affairs, and much more. Comprehensive line-by-line instructions are included for a variety of exemption applications and tax forms, and easy-to-use checklists highlight areas of critical concern to help you avoid oversights. Sample documents are provided to guide the composition of organizational bylaws and various letters, and completed IRS forms provide practical reference for side-by-side comparison. With comprehensive, up-to-date coverage of the private foundations space alongside helpful tools and visual reference, this book is a resource every foundation's needs. Written by two of the nation's leading authorities on private foundations, this supplement provides essential guidance you can trust. Clear, concise instructions focused on real-world use makes this reference a critical companion for those tasked with the responsibility of maintaining a foundation's tax-exempt status and staying out of regulatory difficulties. Learn the latest guidelines for compliance, reporting, and eligibility Access the latest regulatory changes quickly and easily Organize reporting and applications with checklists and sample forms Find valuable tools and reference for all aspects of private foundation compliance Increasing IRS scrutiny makes compliance a more critical issue than ever before. An organization's tax-exempt status is generally vital to its continued operation, and a single oversight can put the future in jeopardy and staying out of regulatory difficulties. Private Foundations provides detailed instructions, examples, and much-needed answers on all aspects of private foundation tax law and compliance.


Hopkins' Nonprofit Law Dictionary

Hopkins' Nonprofit Law Dictionary

Author: Bruce R. Hopkins

Publisher: John Wiley & Sons

Published: 2015-05-29

Total Pages: 480

ISBN-13: 1119057116

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A focused, invaluable guide to nonprofit legal terminology and definitions The Bruce R. Hopkins Nonprofit Law Dictionary is a thorough professional reference for the terminology and definitions surrounding the law of tax-exempt organizations. Author Bruce R. Hopkins, the country's leading expert in nonprofit law, draws upon 45 years of practice to deliver a true dictionary reference for attorneys specializing in nonprofit law and tax law. The book's terminology and definitions are derived from constantly changing statutes, government agency regulations and rulings, court opinions, and government forms and instructions, with citations provided where appropriate. Modeled after a conventional dictionary, this book offers quick navigation to the information of interest, and points you toward the other Hopkins guides that provide more in-depth information should you require it. The devil is in the details, and nowhere is that statement truer than in the legal profession. Incorrect interpretation of a single phrase can cause consequences for both client and attorney, and verbiage may be intentionally vague with unexpectedly broad or narrow definitions. This guide gives you the most commonly accepted interpretations of terminology related specifically to nonprofit law, so you can feel confident in the quality of service you provide to your clients. Stay up to date on the latest in nonprofit law Confirm the accepted definitions of legal terms and phrases Learn where to turn for deeper guidance on specific topics Gain expert insight into obscure and complex definitions Stop spending time wading through textbooks and case law, only to wonder whether or not the information you eventually found applies to nonprofit law in the same way. Focused specifically on the law as it applies to the nonprofit sector, the Bruce R. Hopkins Nonprofit Law Dictionary is an indispensable reference that gives you the information you need quickly and easily.


The Organizational Ombudsman

The Organizational Ombudsman

Author: Charles L. Howard

Publisher: American Bar Association

Published: 2010

Total Pages: 678

ISBN-13: 9781604427783

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This book provides a detailed rationale for the creation of ombudsman offices; suggestions for structuring and documenting an ombudsman program and how to address issues that arise in litigation; a comprehensive presentation of various legal issues associated with organizational ombudsman programs;and numerous examples of how ombudsmen function in their organizations to illustrate how they are effective in addressing issues that people would not otherwise raise.


Federal Complaint-Handling, Ombudsman, and Advocacy Offices

Federal Complaint-Handling, Ombudsman, and Advocacy Offices

Author: Wendy R. Ginsburg

Publisher: DIANE Publishing

Published: 2011-05

Total Pages: 50

ISBN-13: 1437922686

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Federal complaint-handling, ombudsman, and advocacy offices have different forms, capacities, and designations. This report identifies the basic characteristics of these offices, recognizing differences among them with regard to their powers, duties, jurisdictions, locations, and resources, as well as control over them. The report consists of three parts: (1) an analysis of the ombudsman concept and a brief look at which countries around the world have used ombudsmen; (2) a breakdown of the various ways in which federal complaint-handling offices differ; and (3) an identification and description of selected ombudsman-like offices, including specifics on their origins and operations. This is a print on demand edition of an important, hard-to-find report.


The Tax Law of Private Foundations

The Tax Law of Private Foundations

Author: Shane T. Hamilton

Publisher: John Wiley & Sons

Published: 2023-12-19

Total Pages: 805

ISBN-13: 1394214758

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Insightful analysis and clarification of private foundation tax law combined with hands-on practice tools that make compliance simpler Now in its sixth edition, The Tax Law of Private Foundations by Bruce Hopkins and Shane Hamilton serves as the ultimate reference for navigating the complex regulations faced by private foundations. This comprehensive book is regularly updated to incorporate the latest changes in tax law, providing executives and professionals with valuable clarification, expert insights, and practical instruction. With each edition supplemented annually, readers can rely on the book to remain current and relevant. It offers a clear and concise summary of the regulations governing private foundations, unveiling the logic underpinning the rules. The authors provide a range of helpful tools, including checklists, sample documents, and practice forms, to simplify the filing process and ensure compliance with the latest legislation.Readers will also find: Critical analyses and considerations of existing laws and regulations, shedding light on potential confusion arising from future legislation. A collection of practical tools that make it simpler to maintain compliance with the regulations governing private foundations Expert guidance on obtaining or maintaining your foundation’s tax-exempt status An indispensable resource, this latest edition caters to individuals with personal or professional interests in private foundations, offering authoritative guidance and illuminating explanations in an intricate and perplexing area of the law. Whether navigating the complexities of compliance or seeking deep insights, this book remains the gold standard for understanding and managing the complexities of private foundation taxation.


The Tax Law of Private Foundations

The Tax Law of Private Foundations

Author: Jody Blazek

Publisher: John Wiley & Sons

Published: 2020-10-16

Total Pages: 208

ISBN-13: 1119759064

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Stay up to date on every major development on the tax law of private foundations in 2020 In the 2020 Cumulative Supplement to the fifth edition of The Tax Law of Private Foundations, the distinguished authorial team of this leading text delivers an up-to-the-moment discussion of every major advisory, regulatory, and legislative change affecting the tax status of private foundations in the United States. An indispensable resource for the consultants, lawyers, advisors, and accountants who serve private foundations and their beneficiaries and benefactors, this 2020 Cumulative Supplement will also earn a place on the bookshelves of those who are personally invested in private foundations.


Nonprofit Governance

Nonprofit Governance

Author: Bruce R. Hopkins

Publisher: John Wiley & Sons

Published: 2009-06-02

Total Pages: 288

ISBN-13: 0470358041

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Nonprofit Governance Law, Practices & Trends Governance seems to be the subject that is perched atop every nonprofit lawyer's worry/wish list, despite the fact that there is not much law on the point, particularly at the federal level. This ascension in importance is largely due to the various organizations propounding best practices and principles for public charities and other forms of nonprofit organizations, the IRS's redesigned Form 990, the agency's aggressive push of certain good governance principles in the tax-exempt organizations' setting, and scandals brought to light by the Senate Finance Committee staff. Stemming from the authors' endless hours of meditating over the new Form 990 and sifting through the many (and often inconsistent) best practices principles, Nonprofit Governance fills the need for some cohesion in the realm of nonprofit governance by providing in-depth coverage and explanations of the laws, practices, and trends in this volatile area. An invaluable resource for nonprofit executives, officers, directors, nonprofit lawyers, accountants, members of boards of directors, and consultants, legal experts Bruce R. Hopkins and Virginia Gross's Nonprofit Governance brims with detailed documentation and references to regulations, rulings, cases, and tax literature (which includes current articles and tax law review notes). Here, readers will find a wealth of clarifying information on: Federal and state law fundamentals Board member responsibilities and liability Nonprofit governance principles Nonprofit governance issues Application of the private benefit doctrine Governance and the redesigned Form 990 Recommended polices and procedures Governance case studies Governance legal audit A law primer for nonprofit board members And much more The book includes an exhaustive index, Internal Revenue Code citations and numerous case studies, tips, forms, and checklists to round out the authoritative coverage. Nonprofit Governance is an indispensable guide to, and through, all of the governance policymaking that is unfolding, to improve the management of nonprofit organizations as well as to help organizations be in compliance with nonprofit governance law.