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…mehr
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.Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.
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.
Inhaltsangabe
Chapter 1 Form of Organization and Governance Principles 1 Basic Decision: Nonprofit or For-Profit 1 Location 2 Form of Organization 4 Name 8 Governing Board 9 Officers 14 Key Employees 17 Management Companies 17 Minutes 17 Other Documents 19 Corporate Governance Principles 20 Board Member Responsibilities and Duties 21 Protections against Personal Liability 24 Minimizing Board Member Liability 25 Watchdog Agencies 29 Chapter 2 Acquisition and Maintenance of Tax-Exempt Status 37 Nonprofit Organizations 37 Concept of Tax Exemption 37 Eligibility for Tax-Exempt Status 38 Categories of Tax-Exempt Organizations 38 Determining Appropriate Category of Tax Exemption 39 Concept of Recognition of Tax Exemption 41 Applying for Recognition of Tax Exemption 41 Legal Aspects of Form 1023 42 Bizarre Positions Taken by the IRS 48 Legal Aspects of Form 1024 50 Preparation of Applications 52 Reliance on Determination 53 Maintenance of Exempt Status 53 Material Changes 53 Changes in Form 54 Group Exemption 54 Chapter 3 Private Benefit 59 Overview of Private Benefit Law 59 Actions by Exempt Organizations 63 Issues, Strategies, and Commentaries 65 Conclusions (Reiterations) 78 Chapter 4 Public Charity and Private Foundation Classification 83 Law Basics 83 Glossary 84 Qualifying for and Maintaining Public Charity Status 86 Focus on Supporting Organizations 91 Terminations 99 Private Foundation Rules 102 Charitable Giving Rules 103 Donor-Advised Funds 104 Chapter 5 Advocacy Activities 107 Concept of Advocacy 107 Attempts to Influence Legislation 107 Participation in Political Campaign Activities 118 Political Organizations 119 Internet Activities 124 Other Forms of Advocacy 127 Chapter 6 Subsidiaries 131 Definition of Subsidiary 131 Determining Need for Subsidiary 132 Legal Form of Subsidiary 134 Bifurcation Basics 134 Tax-Exempt Subsidiaries 136 Taxable Subsidiaries 137 Subsidiaries in Partnerships 139 Tax Treatment of Revenue from Subsidiary 139 For-Profit Subsidiaries and Public Charity Status 141 Social Enterprise 142 Practical Operational Considerations 144 Chapter 7 Partnerships and Other Joint Ventures 149 Partnerships and Joint Venture Basics 149 Flow-Through Entities 150 Partnerships-Details 151 Limited Liability Companies-Details 154 Other Joint Ventures 158 Whole Entity Joint Ventures-Commentary 158 Ancillary Joint Ventures 161 Law-Imposed Joint Ventures 164 Look-Through Rule-Details 165 Chapter 8 Unrelated Business Rules 169 Law Basics 169 Perspectives 169 Unrelated Business Evaluation-Steps 171 Commerciality Doctrine 181 Chapter 9 Annual Information Returns 187 Law Basics 187 Forms 188 Glossary 189 Review of Form 990-A Law Perspective 193 Preparation of Form 990-A Law Perspective 195 State Law Filing Requirements 220 Internet Resources 222 Penalties 222 Commentaries 222 Chapter 10 Disclosure Requirements 235 Applications for Recognition of Tax Exemption 235 Annual Information Returns 236 Gift Substantiation Requirements 237 Quid Pro Quo Contributions 239 Disclosure by Noncharitable Organizations 240 Disclosure of Gifts of Property 243 Dispositions of Contributed Property 245 Appraisal Requirements 246 Offering of Information or Services 250 Personal Benefit Contracts 251 Tax Shelters 252 Prospective (Possible) Disclosure Requirements 254 Chapter 11 Planning in the Face of Difficult Court Opinions 261 Introduction: Evaluation of Court Opinions 261 Positive Court Opinion 263 Erroneous Court Opinions 265 Other Difficult Court Opinions 294 Chapter 12 The Legal Audit 327 Inventory of Basics 327 Corporate Governance 329 External Relationships 330 Tax-Exempt Status 330 Private Inurement Doctrine 331 Private Benefit Doctrine 332 Excess Benefit Transactions 333 Self-Dealing Rules 335 Actions by Organization 336 Public Charity Classification 336 Legislative Activities 339 Political Campaign Activities 341 Other Forms of Advocacy 342 Subsidiaries in General 343 Bifurcation Basics 343 Tax-Exempt Subsidiaries 343 Taxable Subsidiaries 344 Revenue from Subsidiary 344 Joint Ventures Basics 344 Joint Ventures-Other Elements 345 Unrelated Business Analysis 345 Commerciality Doctrine 346 Annual Information Returns 347 Disclosure Requirements 348 Court Opinions 350 Appendices A Form 1023 351 B Form 1024 378 C Form 990 397 D Form 990-T 418 E Inventory of IRS Forms 423 F Inventory of Tax Penalties 424 G Other Bodies of Law 426 Table of Cases 428 Table of IRS Revenue Rulings 430 Table of IRS Private Determinations 431 Index 433
Chapter 1 Form of Organization and Governance Principles 1 Basic Decision: Nonprofit or For-Profit 1 Location 2 Form of Organization 4 Name 8 Governing Board 9 Officers 14 Key Employees 17 Management Companies 17 Minutes 17 Other Documents 19 Corporate Governance Principles 20 Board Member Responsibilities and Duties 21 Protections against Personal Liability 24 Minimizing Board Member Liability 25 Watchdog Agencies 29 Chapter 2 Acquisition and Maintenance of Tax-Exempt Status 37 Nonprofit Organizations 37 Concept of Tax Exemption 37 Eligibility for Tax-Exempt Status 38 Categories of Tax-Exempt Organizations 38 Determining Appropriate Category of Tax Exemption 39 Concept of Recognition of Tax Exemption 41 Applying for Recognition of Tax Exemption 41 Legal Aspects of Form 1023 42 Bizarre Positions Taken by the IRS 48 Legal Aspects of Form 1024 50 Preparation of Applications 52 Reliance on Determination 53 Maintenance of Exempt Status 53 Material Changes 53 Changes in Form 54 Group Exemption 54 Chapter 3 Private Benefit 59 Overview of Private Benefit Law 59 Actions by Exempt Organizations 63 Issues, Strategies, and Commentaries 65 Conclusions (Reiterations) 78 Chapter 4 Public Charity and Private Foundation Classification 83 Law Basics 83 Glossary 84 Qualifying for and Maintaining Public Charity Status 86 Focus on Supporting Organizations 91 Terminations 99 Private Foundation Rules 102 Charitable Giving Rules 103 Donor-Advised Funds 104 Chapter 5 Advocacy Activities 107 Concept of Advocacy 107 Attempts to Influence Legislation 107 Participation in Political Campaign Activities 118 Political Organizations 119 Internet Activities 124 Other Forms of Advocacy 127 Chapter 6 Subsidiaries 131 Definition of Subsidiary 131 Determining Need for Subsidiary 132 Legal Form of Subsidiary 134 Bifurcation Basics 134 Tax-Exempt Subsidiaries 136 Taxable Subsidiaries 137 Subsidiaries in Partnerships 139 Tax Treatment of Revenue from Subsidiary 139 For-Profit Subsidiaries and Public Charity Status 141 Social Enterprise 142 Practical Operational Considerations 144 Chapter 7 Partnerships and Other Joint Ventures 149 Partnerships and Joint Venture Basics 149 Flow-Through Entities 150 Partnerships-Details 151 Limited Liability Companies-Details 154 Other Joint Ventures 158 Whole Entity Joint Ventures-Commentary 158 Ancillary Joint Ventures 161 Law-Imposed Joint Ventures 164 Look-Through Rule-Details 165 Chapter 8 Unrelated Business Rules 169 Law Basics 169 Perspectives 169 Unrelated Business Evaluation-Steps 171 Commerciality Doctrine 181 Chapter 9 Annual Information Returns 187 Law Basics 187 Forms 188 Glossary 189 Review of Form 990-A Law Perspective 193 Preparation of Form 990-A Law Perspective 195 State Law Filing Requirements 220 Internet Resources 222 Penalties 222 Commentaries 222 Chapter 10 Disclosure Requirements 235 Applications for Recognition of Tax Exemption 235 Annual Information Returns 236 Gift Substantiation Requirements 237 Quid Pro Quo Contributions 239 Disclosure by Noncharitable Organizations 240 Disclosure of Gifts of Property 243 Dispositions of Contributed Property 245 Appraisal Requirements 246 Offering of Information or Services 250 Personal Benefit Contracts 251 Tax Shelters 252 Prospective (Possible) Disclosure Requirements 254 Chapter 11 Planning in the Face of Difficult Court Opinions 261 Introduction: Evaluation of Court Opinions 261 Positive Court Opinion 263 Erroneous Court Opinions 265 Other Difficult Court Opinions 294 Chapter 12 The Legal Audit 327 Inventory of Basics 327 Corporate Governance 329 External Relationships 330 Tax-Exempt Status 330 Private Inurement Doctrine 331 Private Benefit Doctrine 332 Excess Benefit Transactions 333 Self-Dealing Rules 335 Actions by Organization 336 Public Charity Classification 336 Legislative Activities 339 Political Campaign Activities 341 Other Forms of Advocacy 342 Subsidiaries in General 343 Bifurcation Basics 343 Tax-Exempt Subsidiaries 343 Taxable Subsidiaries 344 Revenue from Subsidiary 344 Joint Ventures Basics 344 Joint Ventures-Other Elements 345 Unrelated Business Analysis 345 Commerciality Doctrine 346 Annual Information Returns 347 Disclosure Requirements 348 Court Opinions 350 Appendices A Form 1023 351 B Form 1024 378 C Form 990 397 D Form 990-T 418 E Inventory of IRS Forms 423 F Inventory of Tax Penalties 424 G Other Bodies of Law 426 Table of Cases 428 Table of IRS Revenue Rulings 430 Table of IRS Private Determinations 431 Index 433
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