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| Preface | |
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| Forming a Nonprofit Organization | |
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| A Philosophical Framework | |
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| Defining Nonprofit Organization | |
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| Purpose of Organization | |
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| Location of Organization | |
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| Selection of Organization Form | |
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| Name of Organization | |
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| Composition of Governing Body | |
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| Officers and Key Employees | |
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| Management Companies | |
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| Minutes | |
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| Other Documents | |
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| Summary | |
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| Acquiring and Maintaining Tax-Exempt Status | |
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| Concept of Tax Exemption | |
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| Eligibility for Tax-Exempt Status | |
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| Recognition of Tax-Exempt Status | |
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| Categories of Tax-Exempt Organizations | |
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| Selection of Appropriate Category | |
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| Application Process | |
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| Timing | |
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| Exceptions | |
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| Notice Requirements for Political Organizations | |
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| Preparation of Applications | |
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| Reliance on Determination | |
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| Maintenance of Exempt Status | |
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| Changes in Organizational Form | |
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| Material Changes | |
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| Group Exemption | |
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| Summary | |
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| Public Charities and Private Foundations | |
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| Defining Private Foundation | |
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| Defining Public Charity | |
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| What Difference Does It Make? | |
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| Disqualified Persons | |
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| Determining Public Support-Tricks of the Trade | |
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| Focus on Supporting Organizations | |
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| Hybrid Foundations | |
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| Rules for New Organizations | |
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| Private Foundation Rules | |
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| Termination of Status | |
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| Donor-Advised Funds | |
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| Summary | |
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| Reporting Requirements | |
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| Federal Law Basics | |
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| A Multitude of Forms | |
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| Form 990 Glossary | |
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| Annual Information Return-A Law Perspective | |
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| Law Perspective on Preparation of Returns | |
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| State Law Requirements | |
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| Watchdog Agencies | |
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| Summary | |
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| Charitable Giving | |
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| Basic Concepts | |
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| Defining Charitable Gift | |
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| Qualified Donees | |
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| Gifts of Property | |
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| Limitations on Deductibility | |
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| Deduction Reduction Rules | |
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| Twice-Basis Deductions | |
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| Contributions of Vehicles | |
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| Contributions of Intellectual Property | |
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| Partial Interest Gifts | |
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| Gifts of Insurance | |
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| Planned Giving | |
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| Summary | |
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| Disclosure Requirements | |
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| Applications for Recognition of Exemption | |
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| Annual Information Returns | |
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| Gift Substantiation Requirements | |
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| Quid Pro Quo Contributions | |
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| Disclosure by Noncharitable Organizations | |
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| Disclosure of Gifts of Property | |
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| Dispositions of Contributed Property | |
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| Appraisal Requirements | |
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| Offering of Information or Services | |
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| Tax Shelters | |
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| Summary | |
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| Unrelated Business Activities | |
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| Statutory Framework | |
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| Affected Tax-Exempt Organizations | |
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| Conduct of Business | |
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| Regularly Carried-On Businesses | |
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| Related or Unrelated? | |
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| Unrelated Business Taxable Income | |
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| Exempted Activities | |
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| Exempted Income | |
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| Exceptions to Exceptions | |
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| Corporate Sponsorships | |
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| Internet Activities | |
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| Commerciality Doctrine | |
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| Summary | |
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| Fundraising Regulation | |
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| State Regulation of Fundraising | |
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| State Charitable Solicitation Acts | |
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| States' Police Power | |
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| Constitutional Law Considerations | |
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| Federal Regulation of Fundraising | |
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| Fundraising by Means of the Internet | |
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| Summary | |
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| Building on the Basics | |
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| Fundamentals of Bifurcation | |
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| Definition of Subsidiary | |
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| Determining Need for Subsidiary | |
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| Legal Form of Subsidiary | |
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| Tax-Exempt Subsidiaries | |
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| For-Profit Subsidiaries | |
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| Tax Treatment of Revenue from Subsidiary | |
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| Partnerships and Joint Venture Basics | |
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| Flow-Through Entities | |
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| Public Charities as General Partners | |
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| Subsidiaries in Partnerships | |
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| Whole Entity Joint Ventures | |
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| Ancillary Joint Ventures | |
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| Limited Liability Companies | |
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| Summary | |
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| Nonprofit Law Traps | |
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| Primary Purpose Rule | |
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| Private Inurement | |
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| Private Benefit | |
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| Intermediate Sanctions | |
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| Legislative Activities | |
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| Political Activities | |
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| Summary | |
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| Still More Law | |
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| Constitutional Law | |
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| Postal Laws | |