Table of Contents
Preface xxxv
About the Author xxxvii
1 Nonprofit Organizations Law Generally 1Nonprofit Law Basics 1
2 Acquiring and Maintaining Tax-Exempt Status 25Nonprofit and Tax-Exempt Entities 25
3 Governance 53Nonprofit Governance Law Basics 53
4 Private Inurement, Private Benefit, and Excess Benefit Transactions 91
5 Conflicts of Interest/Self-Dealing 127Conflicts of Interest 127
6 Nonprofit Executive Compensation 159Concept of the Executive 159
7 Legislative Activities Rules 185Basic Federal Tax Rules 185
8 Political Campaign Activities Rules 201Basic Federal Tax Law Rules 201
9 Nonprofit Educational Organizations 215Education Law Basics 215
10 Public Charity Status 239Acquiring and Maintaining Public Charity Status 239
11 Charitable Giving Rules 263Charitable Giving Rules Basics 263
12 Fundraising Regulation 309Law Concept of Fundraising 309
13 Unrelated Business Rules 359General Unrelated Business Rules 359
14 Boards of Directors and Liability 395Basics of Governance Principles 395
Index 419