{"product_id":"planning-guide-for-the-law-of-tax-exempt-organizations-strategies-and-commentaries-paperback-softback-9780470149171","title":"Planning Guide for the Law of Tax-Exempt Organizations; Strategies and Commentaries (Paperback \/ softback) 9780470149171","description":"\u003cfont face=\"Georgia\"\u003e\r\n\u003cp\u003e\u003cfont size=\"6\"\u003ePlanning Guide for the Law of Tax-Exempt Organizations\u003c\/font\u003e\u003cbr\u003e\r\n\u003cfont size=\"5\"\u003eStrategies and Commentaries\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\u003cp\u003e\u003cfont size=\"4\"\u003eBruce R. Hopkins (Author)\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e9780470149171, Wiley\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003ePaperback \/ softback, published 17 April 2007\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e464 pages\u003cbr\u003e24.5 x 17.1 x 3 cm, 0.728 kg\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\r\n\u003cp align=\"justify\"\u003e\u003cstrong\u003e\u003cfont size=\"3\"\u003e\u003cb\u003eAn indispensable reference tool, offering professionals hands-onlegal and tax planning tips\u003c\/b\u003e \u003cp\u003eAn essential guide for professionals representing and advising tax-exempt organizations, \u003ci\u003ePlanning Guide for the Law of Tax-Exempt Organizations\u003c\/i\u003e offers a wide variety of practical planning tips, guidance, and helpful information for better meeting clients' needs. This essential companion to the bestselling \u003ci\u003eThe Law of Tax-Exempt Organizations\u003c\/i\u003e, Ninth Edition is a valuable, go-to resource for lawyers and accountants, directors and officers of nonprofit organizations, as well as managers and consultants for tax-exempt organizations.\u003c\/p\u003e \u003cp\u003eWritten by the leading legal authority in the nonprofit sector, Planning Guide for the Law of Tax-Exempt Organizations features a digest of recent legislation, court opinions, and IRS public and private rulings, as well as checklists of forms and an inventory of penalties.\u003c\/p\u003e \u003cp\u003eAdditionally, it features commentaries designed to provide guidance and perspective to tax-exempt professionals and organizations as to how to cope with the developments in the law affecting their practices and the operation of their programs.\u003c\/p\u003e\u003c\/font\u003e\u003c\/strong\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e\u003cp\u003e\u003cb\u003eChapter 1 Form of Organization and Governance Principles 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBasic Decision: Nonprofit or For-Profit 1\u003c\/p\u003e \u003cp\u003eLocation 2\u003c\/p\u003e \u003cp\u003eForm of Organization 4\u003c\/p\u003e \u003cp\u003eName 8\u003c\/p\u003e \u003cp\u003eGoverning Board 9\u003c\/p\u003e \u003cp\u003eOfficers 14\u003c\/p\u003e \u003cp\u003eKey Employees 17\u003c\/p\u003e \u003cp\u003eManagement Companies 17\u003c\/p\u003e \u003cp\u003eMinutes 17\u003c\/p\u003e \u003cp\u003eOther Documents 19\u003c\/p\u003e \u003cp\u003eCorporate Governance Principles 20\u003c\/p\u003e \u003cp\u003eBoard Member Responsibilities and Duties 21\u003c\/p\u003e \u003cp\u003eProtections against Personal Liability 24\u003c\/p\u003e \u003cp\u003eMinimizing Board Member Liability 25\u003c\/p\u003e \u003cp\u003eWatchdog Agencies 29\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2 Acquisition and Maintenance of Tax-Exempt Status 37\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eNonprofit Organizations 37\u003c\/p\u003e \u003cp\u003eConcept of Tax Exemption 37\u003c\/p\u003e \u003cp\u003eEligibility for Tax-Exempt Status 38\u003c\/p\u003e \u003cp\u003eCategories of Tax-Exempt Organizations 38\u003c\/p\u003e \u003cp\u003eDetermining Appropriate Category of Tax Exemption 39\u003c\/p\u003e \u003cp\u003eConcept of Recognition of Tax Exemption 41\u003c\/p\u003e \u003cp\u003eApplying for Recognition of Tax Exemption 41\u003c\/p\u003e \u003cp\u003eLegal Aspects of Form 1023 42\u003c\/p\u003e \u003cp\u003eBizarre Positions Taken by the IRS 48\u003c\/p\u003e \u003cp\u003eLegal Aspects of Form 1024 50\u003c\/p\u003e \u003cp\u003ePreparation of Applications 52\u003c\/p\u003e \u003cp\u003eReliance on Determination 53\u003c\/p\u003e \u003cp\u003eMaintenance of Exempt Status 53\u003c\/p\u003e \u003cp\u003eMaterial Changes 53\u003c\/p\u003e \u003cp\u003eChanges in Form 54\u003c\/p\u003e \u003cp\u003eGroup Exemption 54\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3 Private Benefit 59\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eOverview of Private Benefit Law 59\u003c\/p\u003e \u003cp\u003eActions by Exempt Organizations 63\u003c\/p\u003e \u003cp\u003eIssues, Strategies, and Commentaries 65\u003c\/p\u003e \u003cp\u003eConclusions (Reiterations) 78\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4 Public Charity and Private Foundation Classification 83\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eLaw Basics 83\u003c\/p\u003e \u003cp\u003eGlossary 84\u003c\/p\u003e \u003cp\u003eQualifying for and Maintaining Public Charity Status 86\u003c\/p\u003e \u003cp\u003eFocus on Supporting Organizations 91\u003c\/p\u003e \u003cp\u003eTerminations 99\u003c\/p\u003e \u003cp\u003ePrivate Foundation Rules 102\u003c\/p\u003e \u003cp\u003eCharitable Giving Rules 103\u003c\/p\u003e \u003cp\u003eDonor-Advised Funds 104\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5 Advocacy Activities 107\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eConcept of Advocacy 107\u003c\/p\u003e \u003cp\u003eAttempts to Influence Legislation 107\u003c\/p\u003e \u003cp\u003eParticipation in Political Campaign Activities 118\u003c\/p\u003e \u003cp\u003ePolitical Organizations 119\u003c\/p\u003e \u003cp\u003eInternet Activities 124\u003c\/p\u003e \u003cp\u003eOther Forms of Advocacy 127\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6 Subsidiaries 131\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eDefinition of Subsidiary 131\u003c\/p\u003e \u003cp\u003eDetermining Need for Subsidiary 132\u003c\/p\u003e \u003cp\u003eLegal Form of Subsidiary 134\u003c\/p\u003e \u003cp\u003eBifurcation Basics 134\u003c\/p\u003e \u003cp\u003eTax-Exempt Subsidiaries 136\u003c\/p\u003e \u003cp\u003eTaxable Subsidiaries 137\u003c\/p\u003e \u003cp\u003eSubsidiaries in Partnerships 139\u003c\/p\u003e \u003cp\u003eTax Treatment of Revenue from Subsidiary 139\u003c\/p\u003e \u003cp\u003eFor-Profit Subsidiaries and Public Charity Status 141\u003c\/p\u003e \u003cp\u003eSocial Enterprise 142\u003c\/p\u003e \u003cp\u003ePractical Operational Considerations 144\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7 Partnerships and Other Joint Ventures 149\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003ePartnerships and Joint Venture Basics 149\u003c\/p\u003e \u003cp\u003eFlow-Through Entities 150\u003c\/p\u003e \u003cp\u003ePartnerships—Details 151\u003c\/p\u003e \u003cp\u003eLimited Liability Companies—Details 154\u003c\/p\u003e \u003cp\u003eOther Joint Ventures 158\u003c\/p\u003e \u003cp\u003eWhole Entity Joint Ventures—Commentary 158\u003c\/p\u003e \u003cp\u003eAncillary Joint Ventures 161\u003c\/p\u003e \u003cp\u003eLaw-Imposed Joint Ventures 164\u003c\/p\u003e \u003cp\u003eLook-Through Rule—Details 165\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8 Unrelated Business Rules 169\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eLaw Basics 169\u003c\/p\u003e \u003cp\u003ePerspectives 169\u003c\/p\u003e \u003cp\u003eUnrelated Business Evaluation—Steps 171\u003c\/p\u003e \u003cp\u003eCommerciality Doctrine 181\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9 Annual Information Returns 187\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eLaw Basics 187\u003c\/p\u003e \u003cp\u003eForms 188\u003c\/p\u003e \u003cp\u003eGlossary 189\u003c\/p\u003e \u003cp\u003eReview of Form 990—A Law Perspective 193\u003c\/p\u003e \u003cp\u003ePreparation of Form 990—A Law Perspective 195\u003c\/p\u003e \u003cp\u003eState Law Filing Requirements 220\u003c\/p\u003e \u003cp\u003eInternet Resources 222\u003c\/p\u003e \u003cp\u003ePenalties 222\u003c\/p\u003e \u003cp\u003eCommentaries 222\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10 Disclosure Requirements 235\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eApplications for Recognition of Tax Exemption 235\u003c\/p\u003e \u003cp\u003eAnnual Information Returns 236\u003c\/p\u003e \u003cp\u003eGift Substantiation Requirements 237\u003c\/p\u003e \u003cp\u003eQuid Pro Quo Contributions 239\u003c\/p\u003e \u003cp\u003eDisclosure by Noncharitable Organizations 240\u003c\/p\u003e \u003cp\u003eDisclosure of Gifts of Property 243\u003c\/p\u003e \u003cp\u003eDispositions of Contributed Property 245\u003c\/p\u003e \u003cp\u003eAppraisal Requirements 246\u003c\/p\u003e \u003cp\u003eOffering of Information or Services 250\u003c\/p\u003e \u003cp\u003ePersonal Benefit Contracts 251\u003c\/p\u003e \u003cp\u003eTax Shelters 252\u003c\/p\u003e \u003cp\u003eProspective (Possible) Disclosure Requirements 254\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11 Planning in the Face of Difficult Court Opinions 261\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction: Evaluation of Court Opinions 261\u003c\/p\u003e \u003cp\u003ePositive Court Opinion 263\u003c\/p\u003e \u003cp\u003eErroneous Court Opinions 265\u003c\/p\u003e \u003cp\u003eOther Difficult Court Opinions 294\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 12 The Legal Audit 327\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eInventory of Basics 327\u003c\/p\u003e \u003cp\u003eCorporate Governance 329\u003c\/p\u003e \u003cp\u003eExternal Relationships 330\u003c\/p\u003e \u003cp\u003eTax-Exempt Status 330\u003c\/p\u003e \u003cp\u003ePrivate Inurement Doctrine 331\u003c\/p\u003e \u003cp\u003ePrivate Benefit Doctrine 332\u003c\/p\u003e \u003cp\u003eExcess Benefit Transactions 333\u003c\/p\u003e \u003cp\u003eSelf-Dealing Rules 335\u003c\/p\u003e \u003cp\u003eActions by Organization 336\u003c\/p\u003e \u003cp\u003ePublic Charity Classification 336\u003c\/p\u003e \u003cp\u003eLegislative Activities 339\u003c\/p\u003e \u003cp\u003ePolitical Campaign Activities 341\u003c\/p\u003e \u003cp\u003eOther Forms of Advocacy 342\u003c\/p\u003e \u003cp\u003eSubsidiaries in General 343\u003c\/p\u003e \u003cp\u003eBifurcation Basics 343\u003c\/p\u003e \u003cp\u003eTax-Exempt Subsidiaries 343\u003c\/p\u003e \u003cp\u003eTaxable Subsidiaries 344\u003c\/p\u003e \u003cp\u003eRevenue from Subsidiary 344\u003c\/p\u003e \u003cp\u003eJoint Ventures Basics 344\u003c\/p\u003e \u003cp\u003eJoint Ventures—Other Elements 345\u003c\/p\u003e \u003cp\u003eUnrelated Business Analysis 345\u003c\/p\u003e \u003cp\u003eCommerciality Doctrine 346\u003c\/p\u003e \u003cp\u003eAnnual Information Returns 347\u003c\/p\u003e \u003cp\u003eDisclosure Requirements 348\u003c\/p\u003e \u003cp\u003eCourt Opinions 350\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendices\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eA Form 1023 351\u003c\/p\u003e \u003cp\u003eB Form 1024 378\u003c\/p\u003e \u003cp\u003eC Form 990 397\u003c\/p\u003e \u003cp\u003eD Form 990-T 418\u003c\/p\u003e \u003cp\u003eE Inventory of IRS Forms 423\u003c\/p\u003e \u003cp\u003eF Inventory of Tax Penalties 424\u003c\/p\u003e \u003cp\u003eG Other Bodies of Law 426\u003c\/p\u003e \u003cp\u003eTable of Cases 428\u003c\/p\u003e \u003cp\u003eTable of IRS Revenue Rulings 430\u003c\/p\u003e \u003cp\u003eTable of IRS Private Determinations 431\u003c\/p\u003e \u003cp\u003eIndex 433\u003c\/p\u003e\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eSubject Areas: Business \u0026amp; management [\u003ca title=\"See our other books on Business \u0026amp; management\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Business%20\u0026amp;%20management%20%5BKJ%5D%22\"\u003eKJ\u003c\/a\u003e]\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003c\/font\u003e","brand":"Wiley","offers":[{"title":"Brand New","offer_id":52257119502616,"sku":"9780470149171","price":59.79,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0730\/2037\/5320\/files\/9780470149171.jpg?v=1781277100","url":"https:\/\/freshlyprintedbooks.co.uk\/products\/planning-guide-for-the-law-of-tax-exempt-organizations-strategies-and-commentaries-paperback-softback-9780470149171","provider":"Freshly Printed Books","version":"1.0","type":"link"}