Nonprofit law dictionary

Front Cover
The first A-to-Z reference to the hundreds of technical terms and phrases every nonprofit manager must know Now in Paper! Nonprofit organizations have been subjected to an immense amount of state and federal regulation over the past two decades. As a consequence anyone involved in the nonprofit sector must now be conversant with a vast and growing body of abstruse legal terms and concepts. Written by one of the nation2s leading experts in nonprofit law, this is the first complete, authoritative guide to mastering that complicated language. Designed to help managers and fund-raising professionals successfully navigate the mine field of federal and state rules and regulations, it offers clear, concise definitions of nearly 2,000 important, often misunderstood law and tax terms-from deceptively simple words like charitable and expenses to complicated technical terms such as fragmentation rule and unrelated business income. A comprehensive guide to the terms and phrases nonprofit managers must master to effectively manage their organizations Covers all crucial areas, including tax exemption, tax planning and compliance, fund-raising, unrelated business and commercial operations, lobbying and other types of nonprofit advocacy, and more Designed for quick reference and fully cross referenced to other titles in the Wiley Nonprofit Law, Finance, and Management Series BRUCE R. HOPKINS (Washington, DC) is recognized as one of the nation2s leading authorities on tax-exempt organizations. He has served as chairman of the Taxation Section of the American Bar Association2s Committee on Exempt Organizations. He is the author of The Law of Tax-Exempt Organizations, 6th Edition and eight other publications in Wiley2s Nonprofit Series.

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Contents

Section 1
1
Section 2
32
Section 3
43
Section 4
78
Section 5
98
Section 6
113
Section 7
133
Section 8
144
Section 14
202
Section 15
212
Section 16
221
Section 17
257
Section 18
264
Section 19
286
Section 20
322
Section 21
354

Section 9
149
Section 10
170
Section 11
173
Section 12
174
Section 13
189
Section 22
359
Section 23
360
Section 24
361
Copyright

About the author (1994)

BRUCE R. HOPKINS has been one of the country's leading authorities on tax-exempt organizations for 27 years. He is an attorney with the firm Polsinelli, White, Vardeman & Shalton and is an adjunct professor at the University of Missouri School of Law at Kansas City. He is the author of eight books, including The Law of Tax-Exempt Organizations, A Legal Guide to Starting and Managing a Nonprofit Organization, The Law of Fund-Raising, and The Legal Answer Book for Nonprofit Organizations, as well as a newsletter, The Nonprofit Counsel, all published by Wiley.

D. BENSON TESDAHL is a lawyer with Powers, Pyles, Sutter & Verville, P.C. in Washington, D.C., where he specializes in the representation of tax- exempt organizations. He is also an adjunct professor of tax law at Georgetown University. Mr. Tesdahl has published numerous tax articles and is co-chair of an American Bar Association subcommittee on tax-exempt entities.