Non-Profit Organizations Cases and Materials

by Fishman, James J.; Schwarz, Stephen

• ISBN13: 9781566627634
• ISBN10: 156662763X
• Edition: 2nd
• Format: Hardcover
• Copyright: 1999-06-01
• Publisher: Foundation Pr

Summary

The second edition of this pioneering casebook includes a comprehensive mix of materials that are adaptable to a survey course, a policy-oriented seminar, or a more specialized J.D. or graduate-level tax class. Every major topic is accompanied by a skillfully developed set of problems, lively author's notes and questions, and bibliographic references. Important new highlights include: Expanded discussions of conversions of nonprofit health care providers to for-profit status and whole hospital joint ventures Complete coverage of the intermediate sanctions tax legislation, including proposed regulations

Table of Contents

Preface to the Second Edition	v
Preface	vii
Acknowledgements	xi
Table of Cases	xxxiii
Table of Statutes	xliii
Table of Treasury Regulations	lix
Table of Revenue Rulings	lxiii
Table of Miscellaneous Rulings	lxv
Table of Authorities	lxvii
PART ONE. Introduction	1	(58)
An Overview of the Nonprofit Sector	2	(57)
Introduction	2	(8)
Dimensions of the Nonprofit Sector	10	(17)
Charity, Philanthropy and Nonprofit Organizations: An Historical Introduction	27	(10)
Rationales for the Nonprofit Sector	37	(19)
The Legal Framework	56	(3)
PART TWO. Organization and Operation of Nonprofit Organizations-The State Perspective	59	(262)
Formation and Dissolution	60	(84)
Choice of the Legal Form of a Nonprofit Organization	60	(4)
Basic Statutory Approaches to the Nonprofit Corporation	64	(8)
Purposes and Powers of Nonprofit Corporations	72	(34)
Dissolution and Distribution of Assets	106	(28)
Conversion from a Nonprofit Organization to a For-Profit Entity	134	(7)
Other Nonprofit Restructuring	141	(3)
Operation and Governance	144	(134)
Introduction	144	(1)
Boards of Directors and Trustees	145	(7)
Fiduciary Obligations	152	(100)
Enforcement of Fiduciary Obligations	252	(26)
Regulation of Charitable Solicitation	278	(43)
Introduction	278	(9)
Constitutional Restrictions on Regulation	287	(29)
Proposals for Reform: Federal Regulation of Charitable Solicitation	316	(5)
PART THREE. Taxation of Nonprofit Organizations	321	(618)
Tax Exemption: Public Benefit Organizations	322	(280)
Introduction	322	(7)
The Rationale for Charitable Tax Exemptions	329	(22)
Basic Requirements for Charitable Tax Exemption	351	(112)
Commercial Activities and Joint Ventures	463	(31)
Inurement, Private Benefit and Intermediate Sanctions	494	(26)
Limitations on Lobbying and Political Campaign Activities	520	(60)
Social Welfare Organizations	580	(1)
Procedural Issues	581	(21)
Private Foundations	602	(99)
The Universe of Private Foundations	602	(37)
Avoiding Private Foundation Status	639	(33)
Private Foundation Excise Taxes	672	(29)
Tax Exemption: Mutual Benefit Organizations	701	(50)
The Rationale for Tax Exemption	701	(9)
Labor, Agricultural and Horticultural Organizations	710	(6)
Trade Associations and Other Business Leagues	716	(14)
Social Clubs and Fraternal Organizations	730	(17)
Other Mutual Benefit Organizations	747	(4)
The Unrelated Business Income Tax	751	(98)
Introduction	751	(13)
The Nature of an Unrelated Trade or Business	764	(38)
Exclusions From Unrelated Business Taxable Income	802	(17)
Computation and Planning Issues	819	(11)
Unrelated Debt-Financed Income	830	(7)
Special Problems	837	(5)
Proposals for Reform	842	(7)
Charitable Contributions	849	(90)
Introduction	849	(19)
Charitable Contributions: Basic Principles	868	(43)
Charitable Contributions of Property	911	(18)
Planned Giving Techniques	929	(10)
PART FOUR. Other Legal Issues Affecting Nonprofit Organizations	939	(114)
Special Problems of Private Membership Association	940	(65)
Introduction	940	(1)
Judicial Intervention Into Private Association Affairs	941	(8)
Membership as a Property Right	949	(5)
Expulsion of Members	954	(12)
Admission of Members	966	(8)
Private Associations and the Constitution	974	(31)
Antitrust and Nonprofits	1005	(48)
Introduction	1005	(3)
Health Care	1008	(16)
Education	1024	(17)
Damages for Antitrust Liability	1041	(12)
Index	1053