Starting and Managing a Nonprofit Organization

Preface ix
Acknowledgments xiii
PART ONE STARTING A NONPROFIT ORGANIZATION 1
Chapter One: What Is a Nonprofit Organization? 3
Chapter Two: Starting a Nonprofit Organization 13
Chapter Three: Debunking Some Myths and Misperceptions 23
PART TWO BEING NONPROFIT, LEGALLY 31
Chapter Four: Nonprofit Organizations: Much More than Charity33
Chapter Five: Nonprofits and Private Benefit 49
Chapter Six: From Nonprofit to Tax-Exempt 65
Chapter Seven: Charities: Public or Private? 79
Chapter Eight: Governance: Board Duties and Liabilities 93
Chapter Nine: Braving Annual Reporting 109
Chapter Ten: Tax Exemption: Not a Paperwork Exemption 119
Chapter Eleven: Charitable Giving Rules 129
Chapter Twelve: Government Regulation of Fundraising 147
PART THREE TAX-EXEMPT ORGANIZATIONS CAN BE TAXABLE, AND SOCAN THEIR MANAGERS 167
Chapter Thirteen: Related or Unrelated? 169
Chapter Fourteen: Lobbying Constraints--And Taxes 185
Chapter Fifteen: Political Campaign Activities--And MoreTaxes 197
Chapter Sixteen: Donor-Advised Funds, Tax Shelters, InsuranceSchemes--And Still More Taxes 205
PART FOUR HELPFUL HINTS AND SUCCESSFUL TECHNIQUES 211
Chapter Seventeen: Subsidiaries: For-Profit and Nonprofit213
Chapter Eighteen: Joint Venturing and Other Partnering 223
Chapter Nineteen: Wonderful World of Planned Giving 233
Chapter Twenty: Putting Ideas into Action 241
PART FIVE SIDESTEPPING TRAPS 251
Chapter Twenty-One: Watchdogs on the Prowl 253
Chapter Twenty-Two: Potpourri of Policies and Procedures 267
Chapter Twenty-Three: Commerciality, Competition,Commensurateness 283
Chapter Twenty-Four: IRS Audits of Nonprofit Organizations293
Chapter Twenty-Five: Avoiding Personal Liability 313
PART SIX CONSTITUTIONAL LAW PERSPECTIVE 319
Chapter Twenty-Six: Nonprofit Organizations and the Constitution321
Glossary 341
Index 353