Nonprofit Organizations

by Fishman, James J.; Schwarz, Stephen

• ISBN13: 9781566622806
• ISBN10: 1566622808
• Format: Hardcover
• Copyright: 1995-07-01
• Publisher: Foundation Pr

Table of Contents

Preface	v
Acknowledgements	ix
Table of Cases	xxxi
Table of Statutes	xxxvii
Table of Treasury Regulations	li
Table of Revenue Rulings	lv
Table of Miscellaneous	lvii
Table of Authorities	lix
PART ONE: INTRODUCTION
An Overview of the Nonprofit Sector	1	(60)
Introduction	1	(13)
Dimensions of the Nonprofit Sector	14	(14)
Charity, Philanthropy and Nonprofit Organizations: An Historical Introduction	28	(10)
Rationales for the Nonprofit Sector	38	(20)
The Legal Framework	58	(3)
PART TWO: ORGANIZATION AND OPERATION OF NON-PROFIT ORGANIZATIONS---THE STATE PERSPECTIVE
Organization and Dissolution of a Nonprofit	61	(89)
Choice of the Legal Form of a Nonprofit Organization	61	(4)
Basic Statutory Approaches to the Nonprofit Corporation	65	(7)
Dissolution and Distribution of Assets	72	(36)
Purposes and Powers of Nonprofit Corporations	108	(42)
Operation and Governance of Nonprofit Organizations	150	(110)
Introduction	150	(1)
Boards of Directors and Trustees	151	(7)
Fiduciary Obligations	158	(85)
Enforcement of Fiduciary Obligations	243	(17)
Regulation of Charitable Solicitation	260	(47)
Introduction	260	(9)
Constitutional Restrictions on Regulation	269	(32)
Proposals for Reform: Federal Regulation of Charitable Solicitation	301	(6)
PART THREE: TAXATION OF NONPROFIT ORGANIZATIONS
Tax Exemption: Public Benefit Organizations	307	(273)
Introduction	307	(7)
The Rationale for Charitable Tax Exemptions	314	(22)
Affirmative Requirements for Tax Exemption	336	(140)
Inurement and Private Benefit Limitations	476	(25)
Limitations on Lobbying and Political Campaign Activities	501	(55)
Social Welfare Organizations	556	(1)
Procedural Issues	557	(23)
Private Foundations	580	(102)
The Universe of Private Foundations	580	(29)
Avoiding Private Foundation Status	609	(35)
Private Foundation Excise Taxes	644	(38)
Tax Exemption: Mutual Benefit Organizations	682	(43)
The Rationale for Tax Exemption	682	(7)
Labor, Agricultural and Horticultural Organizations	689	(1)
Trade Associations and Other Business Leagues	690	(13)
Social Clubs and Fraternal Organizations	703	(18)
Other Mutual Benefit Organizations	721	(4)
The Unrelated Business Income Tax	725	(100)
Introduction	725	(11)
The Nature of an Unrelated Trade or Business	736	(38)
Exclusions From Unrelated Business Taxable Income	774	(15)
Computation and Planning Issues	789	(11)
Unrelated Debt-Financed Income	800	(7)
Special Problems	807	(11)
Proposals for Reform	818	(7)
Charitable Contributions	825	(93)
Introduction	825	(19)
Charitable Contributions: Basic Principles	844	(46)
Charitable Contributions of Property	890	(19)
Planned Giving Techniques	909	(9)
PART FOUR: OTHER LEGAL ISSUES AFFECTING NON-PROFIT ORGANIZATIONS
Special Problems of Private Membership Associations	918	(69)
Introduction	918	(1)
Judicial Intervention Into Private Association Affairs	919	(10)
Membership as a Property Right	929	(5)
Expulsion of Members	934	(11)
Admission of Members	945	(9)
Private Associations and the Constitution	954	(33)
Antitrust and Nonprofits	987	(48)
Introduction	987	(3)
Health Care	990	(16)
Education	1006	(17)
Damages for Antitrust Liability	1023	(12)
Index	1035