Building an Endowment

Building an Endowment

Author: Lynda S. Moerschbaecher

Publisher: Taylor Trade Publishing

Published: 2001

Total Pages: 0

ISBN-13: 9780944496688

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You often begin the monumental task of building an endowment with few resources, little support and even less time. In this book you will learn how to overcome these pressures and also learn the process of setting up and securing an endowment fund. We will examine where money comes from, where it goes and how it grows. We will set forth rules and guidelines for its management. We will unlock and outline the ways in which an endowment fund can become a most effective fundraising investment.After reading this book, you will not only have a solid grasp of what endowment is and how it works, you will be ready to build an endowment right from the start.


Governing Nonprofit Organizations

Governing Nonprofit Organizations

Author: Marion R. Fremont-Smith

Publisher: Harvard University Press

Published: 2008-12-15

Total Pages: 580

ISBN-13: 9780674037298

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The nonprofit sector is a vital component of our society and is allowed the greatest freedom to operate. The public understandably assumes that since nonprofit organizations are established to do good, the people who run nonprofits are altruistic, and the laws governing nonprofits have reflected this assumption. But as Marion Fremont-Smith argues, the rules that govern how nonprofits operate are inadequate, and the regulatory mechanisms designed to enforce the rules need improvement. Despite repeated instances of negligent management, self-interest at the expense of the charity, and outright fraud, nonprofits continue to receive minimal government regulation. In this time of increased demand for corporate accountability, the need to strengthen regulation of nonprofits is obvious. Fremont-Smith addresses this need from a historical, legal, and organizational perspective. She combines summaries and analysis of the substantive legal rules governing the behavior of charitable officers, directors, and trustees with descriptions of the federal and state regulatory schemes designed to enforce these rules. Her unique and exhaustive historical survey of the law of nonprofit organizations provides a foundation for her analysis of the effectiveness of current law and proposals for its improvement.


How University Boards Work

How University Boards Work

Author: Robert A. Scott

Publisher: JHU Press

Published: 2018-01-15

Total Pages: 225

ISBN-13: 1421424940

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An expert guide designed to help university trustees become effective leaders. Honorable Mention for Eric Hoffer Award (Business Category) by The Hoffer Project We expect college and university trustees to hire the president, advise senior staff, manage investments and financial decisions, and oversee major strategic initiatives. Unfortunately, they sometimes come into this powerful role with little or no understanding of what they are meant to do or how their institutions work. How University Boards Work, by Robert A. Scott, is designed to help trustees understand how to fulfill their responsibilities. Written by a widely respected leader in American higher education and former university president, How University Boards Work is the product of personal experience and considerable research. This concise, straightforward guide includes: • an explanation of the difference between governance and management • tips on how best to prepare for board decisions and discussions • examples of positive and negative board behavior • guidance about board professional development • advice on managing transitions between chief executives How University Boards Work will prove an invaluable resource for those responsible for governing colleges and universities, whether privately financed or state funded. It will also be an illuminating read for board secretaries, campus executives and administrators, faculty leaders, alumni volunteers, and public officials, as well as anybody seeking to understand institutional governance in the light of past and current trends in higher education.


Wiley Not-for-Profit GAAP 2013

Wiley Not-for-Profit GAAP 2013

Author: Richard F. Larkin

Publisher: John Wiley & Sons

Published: 2012-12-18

Total Pages: 601

ISBN-13: 1118420640

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The most practical, authoritative guide to not-for-profit GAAP Wiley Not-for-Profit GAAP 2013 is a comprehensive, easy-to-use guide to the accounting and financial reporting principles used by not-for-profit organizations. Written with the needs of the financial statement preparer, user, and attestor in mind, this guide provides a complete review of the authoritative accounting literature that impacts all types of not-for-profit organizations. At the same time, Wiley Not-for-Profit GAAP 2013 features many examples and illustrations that will assist professionals in applying authoritative literature to real-life situations. Easy-to-use information that enables users to find needed information quickly Coverage of accounting principles specifically related to not-for-profit organizations, as well as accounting principles applicable to all types of organizations Specific coverage of accounting issues for different types of not-for-profit organizations A disclosure checklist that helps financial statement preparers and attestors ensure that all disclosures required by GAAP have been considered Flowcharts, diagrams, and charts, wherever possible, to help facilitate the user's understanding of the material presented Destined to become the reference you keep at your side, Wiley Not-for-Profit GAAP 2013 strives to be a thorough, reliable reference that nonprofit accounting professionals will use constantly.


Museum Law

Museum Law

Author: Marilyn E. Phelan

Publisher: Rowman & Littlefield

Published: 2014-04-17

Total Pages: 515

ISBN-13: 0759124353

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From one of America’s foremost experts in museum and cultural heritage law, here is a comprehensive guide to both U.S. and international laws and conventions affecting museums, art galleries, natural and historic heritage, and other cultural organizations. This authoritative guide: begins naturally with laws protecting art and artists (include artists’ freedom of expression, invasion of privacy, right of publicity, and trade laws), moves on to protection of artists’ property rights through copyright laws, and then goes into international laws and conventions (with full coverage of the Hugue Convention for the Protection of Cultural Property in the Event of Armed Conflict, the UNESCO Convention on the Means of Prohibiting and Preventing the Illicit Import and Export and Transfer of Ownership of Cultural Property, and the UNIDROIT Convention on the International Return of Stolen or Illegally Exported Cultural Objects), features full coverage of U.S. laws protecting cultural heritage such as the Antiquities Act, the Historic Sites Act, the National Historic Preservation Act, the National Film Preservation, State Preservation Acts, and the National Stolen Properties Act includes detailed coverage of U.S. laws protecting our natural heritage such as the Lacey Act, the Endangered Species Act, and the Marine Mammal Protection Act features much needed current coverage of laws affecting the operation of museums, ranging from organizational structure and accounting to governance and use of guards and volunteers includes invaluable details of laws related to museum collections, including: purchases loans gifts deaccessioning detailed coverage of laws and regulations governing the tax-exempt status for museums, including how to fill out required forms unprecedented attention to museums’ unrelated business taxable income from such increasingly common activities as gifts shops, snack bars, travel tours, and sponsorships. No museum, cultural heritage site, or historical site can afford to be without this authoritative guide.


Audit and Accounting Guide: Not-for-Profit Entities, 2018

Audit and Accounting Guide: Not-for-Profit Entities, 2018

Author: AICPA

Publisher: John Wiley & Sons

Published: 2018-04-27

Total Pages: 883

ISBN-13: 1948306204

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This AICPA Accounting and Auditing Guide is a must-have for the resource libraries of accounting and auditing professionals who work with not-for-profit organizations. This essential reference book assists accountants in the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. Created with common errors and questions in mind, accountants benefit from not-for-profit industry-specific guidance on the issues they are likely to encounter this year. The 2018 edition includes guidance on financial reporting changes, reporting donated services between affiliated NFPs, split-interest agreements, contributions and grants, functional expenses and joint costs, and much more. This new edition provides a comprehensive discussion of FASB ASU No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities. The discussion includes highlights of the changes that will assist financial statement preparers with implementing the standard. The guide offers dual guidance throughout, providing readers with the “before-and-after” context to enhance their understanding of the changes, as well as two all-inclusive appendices.


Wiley GAAP 2018

Wiley GAAP 2018

Author: Joanne M. Flood

Publisher: John Wiley & Sons

Published: 2018-02-28

Total Pages: 1482

ISBN-13: 1119396506

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Get the most comprehensive coverage of the FASB Codification and the latest FASB updates in a single volume Wiley GAAP 2018: Interpretation and Application of Generally Accepted Accounting Principles is a thorough study and analysis of all US Generally Accepted Accounting Principles (GAAP) set forth in the pronouncements of the FASB (Financial Accounting Standards Board) Codification. All topics are explained with relevant terminology and practice-oriented real world examples. Each chapter is composed of a discussion of perspectives and issues, definitions of terms, concepts, rules, and examples. US GAAP is constantly being updated, and its users require expert interpretation and explanation of the relevant principles. This book provides the most comprehensive coverage of each Codification topic. It contains clear, user-friendly guidance on every pronouncement. Fully up-to-date with all the latest changes, including those to inventory, financial instruments, revenue, and leases Includes more real-world examples and illustrations than competing titles Arranged according to the FASB Codification, all topics are referenced to the Codification Wiley GAAP 2018 renders GAAP more understandable and accessible for research and is designed to reduce the amount of time and effort needed to solve accounting research and implementation issues, making it the best go-to source for CPAs and others working in accounting.


The Legal Guide for Museum Professionals

The Legal Guide for Museum Professionals

Author: Julia Courtney

Publisher: Rowman & Littlefield

Published: 2015-03-19

Total Pages: 317

ISBN-13: 1442230436

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Museums are multifaceted institutions that reach across all disciplines and encounter a complex range of legal questions. Experts in museum and art law join forces in this essay-format volume. These unique, nonprofit cultural organizations face a myriad of legal concerns as they launch into the twenty-first century and will continue to require specific guidance. From intellectual property law to navigating waters of social media, de-accessioning concerns to governance law, copyright, and rights and reproduction questions to issues of public domain and public trust, The Legal Guide for Museum Professionals seeks to provide answers and courses of action for museums of all disciplines. This book will assist professionals in determining when to seek professional legal counsel and when to educate themselves and proceed on their own. The book was inspired by a panel of experts who have presented at numerous regional and national conferences for museum professionals are especially practiced at providing insight into current legal concerns, including: Gil Whittemore Esq. of Rath, Young and Pignatelli, P.C. and former Chair of the American Bar Association’s Museum Law Committee; Katherine E. Lewis Esq. Chair of the American Bar Association’s Museum Law Committee and practicing New York attorney; Mark S. Gold Esq. practicing attorney in Williamstown, MA with the firm of Parese, Sabin, Smith & Gold LLP who has written and edited extensively on all aspects of museum and art law. All three contributed to this volume.


Bulletin of the Proceedings of the Wisconsin Legislature

Bulletin of the Proceedings of the Wisconsin Legislature

Author: Wisconsin. Legislature

Publisher: Legislative Reference Bureau

Published: 2010

Total Pages: 450

ISBN-13:

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Report contains 3 parts, 19 -1979: pt. 1. Senate -- pt. 2. Assembly -- pt. 3. Subject index; contains 4 parts, 1981: pt. 1 Senate -- pt. 2. Administrative rules -- pt. 3. Assembly -- pt. 4. Index; contains 5 parts, 1983-1995: pt. 1 Senate -- pt. 2. Administrative rules -- pt. 3. Assembly -- pt. 4. Index -- pt. 5. Index to Wisconsin acts; contains 6 parts, 1997-2007/2008: pt. 1 Senate -- pt. 2. Administrative rules -- pt. 3. Directories of registered lobbying organizations, licensed lobbyists, state agencies legislative liaisons -- pt. 4. Assembly -- pt. 5. Index -- pt. 6. Index to Wisconsin acts; 2009/2010: pt. 1 Senate -- pt. 2. Administrative rules -- pt. 3. Assembly -- pt. 4. Index -- pt. 5. Index to Wisconsin acts -- pt. 6. Registered lobbying organizations, licensed lobbyists, state agencies legislative liaisons; 2011/2012-2015/2016: pt. 1 Senate -- pt. 2. Administrative rules -- pt. 3. Assembly -- pt. 4. Index -- pt. 5. Index to Wisconsin acts.