Planning Guide for the Law of Tax-Exempt Organizations免税机构法规划指南：策略与解释
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作者： Bruce R. Hopkins著
出 版 社：
出版时间： 2007-3-1字数：版次：页数： 436印刷时间： 2007/03/01开本： 16开印次：纸张： 胶版纸I S B N ： 9780470149171包装： 平装内容简介
An indispensable reference tool, offering professionals hands-onlegal and tax planning tips
An essential guide for professionals representing and advising tax-exempt organizations, Planning Guide for the Law of Tax-Exempt Organizations offers a wide variety of practical planning tips, guidance, and helpful information for better meeting clients' needs. This essential companion to the bestselling The Law of Tax-Exempt Organizations, 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.
Written 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.
Additionally, 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.
作者简介：
Bruce R. Hopkins is the country's leading authority on tax-exempt organizations and is a senior partner with the firm Polsinelli Shalton Flanigan Suelthaus PC. He is also the author of nineteen books, including The Law of Tax-Exempt Organizations, Ninth Edition, Nonprofit Law Made Easy, 650 Essential Nonprofit Law Questions Answered, The Law of Fundraising, Third Edition, Private Foundations: Tax Law and Compliance, Second Edition, The Tax Law of Charitable Giving, Third Edition, The Law of Intermediate Sanctions, and The Law of Tax-Exempt Healthcare Organizations, Second Edition, as well as the newsletter Bruce R. Hopkins' Nonprofit Counsel, all published by Wiley.
目录
CHAPTER 1Form of Organization and Governance Principles
Basic Decision: Nonprofit or For-Profit
Location
Form of Organization
Name
Governing Board
Officers
Key Employees
Management Companies
Minutes
Other Documents
Corporate Governance Principles
Board Member Responsibilities and Duties
Protections against Personal Liability
Minimizing Board Member Liability
Watchdog Agencies
CHAPTER 2 Acquisition and Maintenance of Tax-Exempt Status
Nonprofit Organizations
Concept of Tax Exemption
Eligibility for Tax-Exempt Status
Categories of Tax-Exempt Organizations
Determining Appropriate Category of Tax Exemption
Concept of Recognition of Tax Exemption
Applying for Recognition of Tax Exemption
Legal Aspects of Form 1023
Bizarre Positions Taken by the IRS
Legal Aspects of Form 1024
Preparation of Applications
Reliance on Determination
Maintenance of Exempt Status
Material Changes
Changes in Form
Group Exemption
CHAPTER 3 Private Benefit
Overview of Private Benefit Law
Actions by Exempt Organizations
Issues, Strategies, and Commentaries
Conclusions (Reiterations)
CHAPTER 4 Public Charity and Private Foundation Classification
Law Basics
Glossary
Qualifying for and Maintaining Public Charity Status
Focus on Supporting Organizations
Terminations
Private Foundation Rules
Charitable Giving Rules
Donor-Advised Funds
CHAPTER 5 Advocacy Activities
Concept of Advocacy
Attempts to Influence Legislation
Participation in Political Campaign Activities
Political Organizations
Internet Activities
Other Forms of Advocacy
CHAPTER 6 Subsidiaries
Definition of Subsidiary
Determining Need for Subsidiary
Legal Form of Subsidiary
Bifurcation Basics
Tax-Exempt Subsidiaries
Taxable Subsidiaries
Subsidiaries in Partnerships
Tax Treatment of Revenue from Subsidiary
For-Profit Subsidiaries and Public Charity Status
Social Enterprise
Practical Operational Considerations
CHAPTER 7 Partnerships and Other Joint Ventures
Partnerships and Joint Venture Basics
Flow-Through Entities
Partnerships--Details
Limited Liability Companies--Details
Other Joint Ventures
Whole Entity Joint Ventures--Commentary
……
CHAPTER 8 Unrelated Business Rules
CHAPTER 9 Annual information Returns
CHAPTER 10 Disclosure Requirements
CHAPTER 11 Planning in the Face of Difficult Court Opinions
CHAPTER 12 The Legal Audit
Appendices
