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Nonprofit Law for Religious Organizations
Essential Questions & Answers

Bruce R. Hopkins (Author), David Middlebrook (Author)

9780470114407, Wiley

Paperback / softback, published 29 April 2008

384 pages
28.1 x 21.8 x 2.6 cm, 0.875 kg

Nonprofit Law for Religious Organizations: Essential Questions & Answers is a hands-on guide to the most pertinent and critical legal issues facing those who lead and manage religious tax-exempt organizations with an emphasis on tax, employment, property and constitutional law. This timely book is a response to the need for guidance, direction, and clarification of legal and tax laws affecting churches and other religious organizations.

Part I Creation of a Nonprofit Organization 1

Chapter 1 Nonprofit Organizations—Generally 3

Chapter 2 Governance: Principles and Documents 13

Chapter 3 Religious Nonprofit Organizations and Churches—Generally 27

Chapter 4 Administration of a Congregational Church 35

Chapter 5 The Board of Directors 43

Chapter 6 Conflicts of Interest 53

Chapter 7 Expenditure of the Religious Nonprofit Organization’s Funds 59

Chapter 8 Acquiring Tax-Exempt Status 67

Chapter 9 The IRS Annual Information Return 97

Part II Ministers, Employees, and Volunteers 107

Chapter 10 Clergy, Ministers, and Pastors 109

Chapter 11 Employee Rights 127

Part III Operation of a Religious Nonprofit Organization 139

Chapter 12 General Operations 141

Chapter 13 Charitable Giving Rules 147

Chapter 14 Combinations of Entities 175

Chapter 15 Liability of Religious Organizations 199

Chapter 16 Insurance Coverage Considerations 207

Chapter 17 Real Property and the Religious Nonprofit 213

Chapter 18 Competition and Commerciality 219

Chapter 19 Intellectual Property 233

Chapter 20 Lobbying and Political Activities 239

Chapter 21 Employee Compensation 249

Chapter 22 Intermediate Sanctions 273

Chapter 23 Unrelated Business Activities 293

Chapter 24 IRS Audits of Religious Nonprofit Organizations 313

Part IV The Constitution, Religious Freedom, and Interaction with the Government 325

Chapter 25 Protection of Religious Liberties 327

Chapter 26 Guidance on Partnering with the Federal Government 333

Index 347

Subject Areas: Business & management [KJ]

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