Text & Treatises
Good Counsel by
Also available electronically via ProQuest ebook Central. A concise overview of the legal needs of nonprofit organizations Good Counsel is a compact and personable overview of the legal needs of nonprofits, crafted by one of America's most astute nonprofit general counsels. The book distills the legal needs of the 1.8 million tax-exempt organizations in the United States.Written in a clear and accessible style, with plenty of humor and storytelling as well as illustrative case studies, Good Counsel explains the basics of nonprofit corporate law, governance, and the tax exemption. It then takes a department-by-department look at legal topics relevant to program, fundraising, finance, communications, human resources, operations, contracts, government relations, and more. Good Counsel is designed help organizations fulfill their missions to do the public good. Designed to impart confidence and demystify the issues, Good Counsel is a must-read for nonprofit professionals and board members as well as lawyers and law students. Using Good Counsel as their playbook, lawyers, executives, and trustees can get an overview of the most common legal, governance, and compliance issues facing their organization and together ramp up a top-notch legal function. Contains practice pointers, checklists, and assessment tools Features sample contracts, licenses, and other form documents Filled with case studies and end-of-chapter focus questions, as well as available lesson plans for easy classroom use by educators in business, management, public policy, and law schools Good Counsel is the first-of-its-kind guidebook written by the sitting General Counsel of a major nonprofit. Written by influential author, speaker, and Bar leader Lesley Rosenthal, the General Counsel of Lincoln Center for the Performing Arts, Good Counsel shares the insights of a Harvard Law School graduate with years of in-house and business law experience as well as board service.
Call Number: Donald Pray Law Library Stacks KF 1388 .R67 2012ISBN: 1118084047Publication Date: 2012-01-11
The Law of Tax-Exempt Organizations 2009 by
Written in plain English and supplemented annually, The Law of Tax-Exempt Organizations, Ninth Edition can help the lawyers and managers of tax-exempt organizations make sure that they are up-to-date on all current regulations pertaining to tax-exempt organizations, and well-prepared to make decisions about their organization s actions and future.
Call Number: Donald Pray Law Library Stacks KF 6449 .H6 2007 Tenth Edition available via Lexis AdvanceISBN: 0470037601Publication Date: 2007-04-20
Nonprofit Organizations: Law and Taxation, Second by
Nonprofit Organizations: Law and Taxation 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, you'll find all necessary forms for obtaining tax-exempt status, and tax return forms for annual reporting purposes for several different types of exempt organizations.
Call Number: Available via Westlaw Edge
Representing Nonprofit Organizations by
Last updated in print in 2007. For updated version see Westlaw Edge. The Nonprofit Enterprise
Obtaining and Maintaining Tax-Exempt Status
Charitable Organizations Qualifying as Public Charities
Charitable Organizations That Are Private Foundations
Accounting for Nonprofit Organizations
Unrelated Business Taxable Income
Merger, Consolidation, and Dissolution
Call Number: Available via Westlaw EdgeISBN: 0318725371Publication Date: KF 1388 .P45 1994 1994-02-01
Starting and Managing a Nonprofit Organization by
Everything you need to start and manage a non-profit Starting and Managing a Nonprofit Organization is written to help anyone who's just getting their toes wet in the sector get up to speed on the critical information needed to protect their nonprofit's tax-exempt status'and avoid the many legal traps out there that you probably didn't know exist. Packed with checklists and step-by-step guidance, Starting and Managing a Nonprofit Organization demystifies intricate legal issues with plain-English language explanations for non-legal professionals of the statutes, regulations, court opinions, and other rules comprising nonprofit law. Nonprofits must comply with stringent federal and state laws due to their special exempt status; the government's ultimate threat is revocation of a nonprofit's tax-exempt status, which usually means the nonprofit's demise. Written in plain English, not "legalese," this all-important guide provides essential guidance for those interested in starting nonprofits, as well as valuable advice for leaders of established organizations. Covers all aspects of federal and state nonprofit law Discusses significant contemporary issues, including commerciality, private benefit, governance, and unrelated business Provides summaries of current IRS ruling policies Includes procedures and a glossary of legal terms for fail-safe compliance Written by the country's legal leading authority on tax-exempt organizations, Starting and Managing a Nonprofit Organization is the reference you'll want to keep close by as you navigate your way through the world of nonprofit and the law.
Call Number: Available as e-bookISBN: 9781119380191Publication Date: 2017-07-24
Nonprofit Law by
An accessible book that examines the legal issues associated with every aspect of a Section 501(c)(3) organization's life cycle, Non Profit Law is enhanced by rich notes, questions, and problems. Students become familiar with the state and federal rules concerning nonprofit organizations, as well as the trust, corporate, tax, and other regulatory issues that nonprofit managers and their lawyers face. A focused and manageable casebook, Non Profit Law: The Life Cycle of a Charitable Organization features: cradle-to-grave organization of topics a balanced treatment of the theory and application of state and federal rules concerning Section 501(c)(3) organizations thorough coverage of trust, corporate, tax, and other regulatory issues that nonprofit managers face a student-friendly presentation that does not require a background in trust, tax, or corporations law all relevant statues are included in the text introductions to other types of tax-exempt organizations and differences in tax treatment, barring excessive digression from the central topic unique optional exercises with which to create a virtual nonprofit organization, which then becomes the basis for additional hypothetical questions teaching objectives listed at the start of every chapter questions to guide reading and enrich study throughout the text notes that add context and perspective one or more problems in each chapter that can be used in class or assigned
Call Number: Donald Pray Law Library Stacks KF 1388 .S36 2011ISBN: 0735598460Publication Date: 2011-03-29
Nonprofit Law by
Nonprofit Law provides lawyers who represent nonprofit organizations with basic information and guidance on legal issues that commonly arise for nonprofits. It provides an overview of the law with regard to particular issues with limited statutory and regulatory citations. This resource covers the formation, tax, governance, and documentation, as well as other areas including mergers and sale of assets of nonprofits, and dissolution of nonprofits. For lawyers who need a quick reference, this guide: - Reviews some basic questions an attorney should ask a client when advising on nonprofit issues, whether the attorney is asked to help form a new nonprofit corporation or advise on some other nonprofit matter- Addresses issues relating to formation and describes important documents that are part of the formation process, including articles of incorporation and bylaws- Discusses taxation issues with a focus on the types of federal tax exemptions that are available under the Internal Revenue Code- Addresses governance matters and describes the individuals involved in the governance of a nonprofit corporation as well as the fiduciary duties imposed on the board of directors- Focuses on other matters that often arise in representation of a nonprofit and includes discussion on subsidiaries of nonprofits, the merger, sale of assets and other entity combinations involving nonprofits, and dissolution of nonprofits- And much moreThe appendices include a checklist for articles of incorporation and bylaws, a list of tax exemptions under the Internal Revenue Code, as well as resource materials that can provide more detailed information on the subject matter.
Call Number: KF 1388 .B69 2017ISBN: 9781634259491
Casebooks
Nonprofit Organizations, Cases and Materials by
The Fifth Edition of this pioneering casebook includes the usual rich mix of materials and is adaptable to a survey course, a policy-oriented seminar, or a more specialized J.D. or LL.M tax class. Every major topic is accompanied by a skillfully developed set of problems and includes lively notes, questions, and bibliographic references. Highlights of the Fifth Edition include: Coverage of all important developments since the last edition, including new state legislation and case law on nonprofit formation, governance, and donor standing; IRS scrutiny of colleges and universities, nonprofit executive compensation, and commercial activities; final tax regulations on the public charity support tests and supporting organizations; proposed regulations on the exemption requirements for hospitals and program-related investments; and recent antitrust litigation and other lawsuits challenging the NCAA's regulation of college athletes. Reorganized and updated coverage of the limitations on lobbying and political campaign activities of #65533; 501(c)(3) charities; the use and abuse of noncharitable exempt organizations for political activities; and the implications of the Supreme Court's Citizens United decision on the nonprofit sector. Expanded discussion of the emerging forms of hybrid entities used for social enterprises that combine a public benefit mission with the pursuit of profit. A new and more contemporary introductory problem on the choices facing the founders of a nonprofit organization and revised problems on the state law duties of loyalty and care and the federal tax exemption standards for hospitals. A survey of proposed tax reform legislation affecting exempt organizations and the charitable deduction. Pruning of dated materials, minutia, and more tightly-edited cases, notes, and problems.
ISBN: 9781628101959Publication Date: 2015-07-28
Study Aids
Understanding Nonprofit and Tax Exempt Organizations by
Introduction to tax exempt organizations -- Structuring a nonprofit organization -- Governance of nonprofit organizations -- Dissolving a nonprofit organization -- Rationales for tax exemption -- IRS tests for tax exemption -- Court imposed limits on tax exempt organizations -- Religious organizations & churches -- Educational organizations -- Healthcare organizations -- Arts organizations -- Other IRC section 501(c)(3) organizations -- IRC section 501(c)(4) : social welfare organizations -- Other tax exempt organizations -- IRC section 527 : political organizations -- Unrelated business income tax -- Charitable contributions -- Fundraising -- Private foundations -- Securing & maintaining tax exempt status.
Call Number: KF 6449 .C345 2012 (Law Reserves)ISBN: 1422497577Publication Date: 2012-02-01
The Law of Tax-Exempt Organizations by
Also available electronically via West Academic Study Aids.
Taylor's Tax-Exempt Organizations in a Nutshell provides a valuable introduction and foundation for those students taking classes that deal 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. Because of its focus on the law, this is a valuable introduction for nonprofit professionals who need a concise overview of the legal problems that nonprofit organizations routinely face.
Call Number: Donald Pray Law Library Law Reserves KF 6449 .T39 2011ISBN: 0314262342Publication Date: 2011-08-12
Terms and Definitions
Hopkins' Nonprofit Law Dictionary by
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.
Call Number: Available as an ebookISBN: 9781119057079Publication Date: 2015-05-27
Research Handbooks and Guides
The Nonprofit Sector by
The second edition of The Nonprofit Sector provides a novel, comprehensive, cross-disciplinary perspective on nonprofit organizations and their role and function in society. This new, updated edition keeps pace with industry trends and advances as well as with the changing interests and needs of students, practitioners, and researchers. As before, every chapter has been written to stand on its own, providing sufficient background for the reader to follow the argument without referring to other chapters--allowing readers to selectively choose those chapters that are most relevant to a particular course, interest, or issue. The Nonprofit Sector: A Research Handbook includes twenty-seven new or updated chapters. Relevant chapters from the previous edition have been refined, and new chapters have been added to fill in gaps, making this the authoritative reference for all who want an accessible, perceptive, and all-inclusive rendering of the nonprofit sector. The contributors--prominent scholars in their respective fields--carefully reflect upon the variety of changes in the rapidly growing world of nonprofits, examining a wide array of organizations, international issues, social science theories, and philanthropic traditions and covering a broad range of topics including the history and scope of nonprofit activities in the United States and abroad, the relation of nonprofits to the marketplace, government-nonprofit issues, key activities of nonprofits, aspects of giving to and joining nonprofits, and nonprofit mission and governance. For anyone who wishes to have a deeper understanding of the nonprofit sector, this remains the essential guide. From reviews of the first edition: "[This book] is the closest thing to a 'bible' of nonprofit sector research and state-of-the-art social science knowledge as currently exists."--Dennis R. Young, Public Administration Review "Invaluable to anyone currently engaged in research or policy decisions involving nonprofit organizations or, for that matter, considering becoming involved."--Jerald Schiff, Journal of Policy Analysis and Management "An exceptionally useful resource."--Mark D. Hughes, The Philanthropist
Call Number: HD 62.6 .N67 2006 (Reserve at Bizzzell Library)ISBN: 0300109032Publication Date: 2006-11-01
Nonprofit Organizations Law by
Research strategy -- Secondary sources -- Primary sources -- Online research of nonprofit organizations -- Associations and organizations.
This survey of bibliographic sources of American nonprofit law addresses several issues and includes references to primary and secondary sources covering: the history, philosophy, and development of nonprofit law; the role and function of nonprofit law in the United States; the governance of the nonprofit organizations (NPOs); taxation and tax exempt status for NPOs; the rights, duties, and powers of the NPO board members; the rights, duties, and powers of the NPO's officers; and the rights of the NPOs' beneficiaries.
Call Number: KF 1388 .A1 A954 2018ISBN: 0837740029Publication Date: 2018
Research Guides
- The Nonprofit Sector in the United States: A Resource GuideProvided by the Library of Congress. This guide provides resources for researching the nonprofit sector and includes information on associations, datasets, statistics, and consumer information, as well as details on starting a nonprofit, including grants and fundraising,
Nonprofit Law Prof Blog - Current Awareness
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Restatement of the Law, Charitable Nonprofit Organizations.
- Restatement of the law, charitable nonprofit organizations. Tentative draft byCall Number: Donald Pray Law Library Stacks KF 1388 .R47Publication Date: 2016
Model Nonprofit Corporation Act
Model Nonprofit Corporation Act by Call Number: Donald Pray Law Library Stacks KF 1388 .M627 2009ISBN: 1604420596Publication Date: 2009-11-15The Model Nonprofit Corporation Act, Third Edition contains all amendments to the text of the Model Act and Official Comments Adopted August 2008. The original MNCA was prepared by the Committee on Corporate Laws in 1952 and has evolved. The Model Nonprofit Corporation Act, Third Edition follows the Model Business Corporation Act provisions to the extent possible, distinguishing nonprofit corporations from profit corporations, eliminates the classification scheme included in the Revised MNCA, and makes the provisions pertaining to the role of the attorney general with a suggestion to adopting states that provisions regarding the supervision of nonprofit organizations would be located in a different place in the state's statutory scheme. Other significant changes involve fundamental transactions, the use of alternative governance arrangements, and the elimination of cumulative voting.
Uniform Unincorporated Nonprofit Association Act
- Uniform Unincorporated Nonprofit Association ActThe Uniform Unincorporated Nonprofit Association Act is available electronically via the Uniform Law Annotated on Westlaw Edge.
- Viable alternative: the Uniform Unincorporated Nonprofit Association Act; persons pursuing nonprofit purposes now have a more flexible law under which to form organizations byPublication Date: Washington Lawyer, The, July-August, 2003, Vol.17(11), p.28(4)
National Organizations
Society for Nonprofits - Society for Nonprofits is a leading resource for nonprofit professionals and has been helping nonprofit leaders increase their knowledge and grow the capacity of their organizations for more than 30 years.
Society for Nonprofits has more than 3,000 members, from the Ph.D. student looking for research information to executives at large nonprofit organizations looking to keep their board up to date on the latest nonprofit trends. Society for Nonprofits offers something for everyone. One of the oldest and largest nonprofit management support organizations in the country, which means it brings value through resources, provides access to nonprofit experts and significant return on investment for membership.
ABA Business Law Section Nonprofit Organizations Committee - The mission of the Nonprofit Organizations Committee is to serve as a resource for nonprofit lawyers on issues affecting nonprofit organizations in a rapidly changing legal and regulatory environment and to monitor and update the Model Nonprofit Corporation Act.
National Council of Nonprofits - The National Council of Nonprofits is a resource and proven advocate for America’s charitable nonprofits. Connecting the policy dots across all levels and branches of governments, the Council of Nonprofits keeps nonprofits informed and empowered to create a positive public policy environment that best supports nonprofits in advancing their missions. Working with and through the nation’s largest network of nonprofits – with 25,000-plus organizational members - the National Council of Nonprofits identifies emerging trends, shares proven practices, and promotes solutions that benefit charitable nonprofits and the communities they serve.