Wolters Kluwer Cheetah

Contains the full-text of treatises, journals, newsletters, and primary law on a wide variety of topics, including: Tax Law,  International Business, and Intellectual Property. Includes full-text access to the Standard Federal Tax Reporter.

LexisNexis sign in 

• Lexis Practice Advisor - Provides practical guidance, including practice notes, checklist, sample clauses, and other useful resources for attorneys practicing in the area of nonprofit law. Caution: Many of the resources are jurisdiction specific with few Oklahoma specific resources.
• LexisTax Advisor - Federal Topical (accessible from the list of secondary material in the tax practice area) is a 480-chapter treatise on federal income tax, estate & gift tax , international tax, and federal tax procedure, drawn from fifteen premier Matthew Bender tax treatises, including Taxation of Inventories, Rhoades & Langer U.S. International Tax & Tax Treaties, Federal Tax Practice & Procedure, Tax Controversies, Tax Planning for Corporations and Shareholders, and others, and is updated weekly. Its chapters have been written by more than 140 expert tax attorneys, professors and CPAs nationwide and contain thousands of hypothetical examples, Practice Insights, drafting checklists, and other helpful tools.

Bloomberg BNA Tax Management Portfolios are written by expert practitioners and feature deep analysis and practice tools, including checklists, sample client letters, forms and other supporting material, on a wide range of key tax topics.

The following portfolios are particularly applicable to nonprofit organizations.

1.       Portfolio 480-2nd: Real Estate Transactions by Tax-Exempt Entities

2.       Portfolio 450-2nd: Tax-Exempt Organizations — Organizational and Operational Requirements

3.       Portfolio 452-2nd: Tax-Exempt Organizations — Reporting, Disclosure, and Other Procedural Aspects

4.       Portfolio 478-2nd: Tax-Exempt Organizations — Mergers, Acquisitions, and Joint Ventures

Nonprofits often need statistical information to support grant making and grant writing opportunities.

1. Statistica - OU Libraries do not currently subscribe to Statista. However free searching of the database may disclose resources for which interlibrary loan or other access can be sought.
2. Litigation analytics, available via Westlaw Edge, may also serve to provide access to information collected from the dockets in the federal and some state court systems.
3. The University of Oklahoma is a member of the Inter-university Consortium for Political and Social Research (ICPSR). ICPSR provides access to datasets regarding topics of concern to civil society and many nonprofits. See                          https://libraries.ou.edu/content/icpsr ​for information about how to access data via ICPSR.
4. GuideStar - Provides access to data from nonprofits, community foundations, and others, including 1.8 million IRS-recognized tax-exempt organizations, thousands of faith-based nonprofits not required to register with the IRS, a collection of Form 990 images and digitized data.

Federal Tax Coordinator Second 

• 990 Deskbook (PPC)  Deskbook providing in-depth analysis written by experienced tax practitioners that discuss Form 990 preparation.
• Hill & Mancino: Taxation of Exempt Organizations (Warren, Gorham & Lamont (WG&L)) Taxation of Exempt Organizations, by Frances R. Hill and Douglas M. Mancino, is a treatise which provides expert analysis and tax guidance on the taxation of those organizations recognized as exempt under federal law.
• Nonprofit Organizations: Law & Taxation Nonprofit Organizations: Law and Taxation by Marilyn E. Phelan provides detailed coverage of the effect of tax acts on nonprofit entities. The author discusses: Accounting methods for reporting financial activities; use of tax-exempt bonds for financing; consequences of a private foundation's status; tax consequences of donors; the concept of unrelated business taxable income for hospitals, colleges, museums, and other nonprofit organizations. In addition, necessary forms for obtaining tax-exempt status and tax return forms for annual reporting purposes for several different types of exempt organizations are illustrated.
• ​Representing Nonprofit Organizations  A text by Marilyn E. Phelan, this resource examines the nonprofit organization versus the profit form of organization. It covers organizing and operating a nonprofit entity, including how charitable organizations may obtain and maintain public charity status; the consequences of private foundation status, and how to avoid prohibited activities and their associated penalty taxes; the extent to which nonprofit organizations may engage in lobbying activities or political campaigns without jeopardizing their status; potential liability of directors of nonprofit organizations, and how to avoid it; accounting principles applicable to nonprofit organizations; practical approaches to handling unrelated business taxable income; and details on many specific types of nonprofit entities.
• Restatement of the Law of Charitable Nonprofit Organizations Restatement of the Law, Charitable Nonprofit Organizations is authored by the American Law Institute (ALI) and aims to draft legal principles for the nonprofit sector, including principles relating to governance and to the duties of governing boards and individual fiduciaries.
• Saltzman & Book: IRS Practice & Procedure (WG&L) IRS Practice and Procedure, by Michael I. Saltzman and Leslie Book, is a treatise on practicing before the IRS.
• Nonprofit Corporation Forms Handbook - This publication provides a wide selection of nonprofit corporation forms for the IRS and selected jurisdictions. (Oklahoma forms are not included.)
• Nonprofits (WG&L) - Tax Secondary Sources - Warren Gorham & Lamont (WG&L) Includes access to:
  • Nonprofit Controller's Manual (WG&L) - Full text of the Nonprofit Controller's Manual, a WG&L treatise by Craig Stevens that provides guidance on critical tax, accounting, and financial management topics for tax-exempt organizations, including pronouncements of the Financial Accounting Standards Board (FASB) and the American Institute of Certified Public Accountants (AICPA) affecting nonprofits; federal, state, and local reporting requirements; and analysis of internal control and compliance issues.
  • Nonprofit GAAP Practice Manual (WG&L) - Full text of the Nonprofit Controller's Manual, a WG&L treatise by Allan B. Afterman, Martha L. Benson, and Rowan H. Jones that covers generally accepted accounting principles (GAAP) for the preparation of financial statements for not-for-profit organizations, including community organizations, colleges and universities, museums, trade associations, religious organizations, and foundations. The manual also reviews pronouncements of the Financial Accounting Standards Board (FASB) and the American Institute of Certified Public Accountants (AICPA) affecting nonprofits.
• Practical Law also provides practical guidance including practice notes, checklists, and documents to assist attorneys working in the area of nonprofit law.

Exempt Organizations Tax Review