Non-Profit Organizations Law and Policy
Highlights of this casebook include: 1.) 2006 Pension Protection Act amendments to the Internal Revenue Code as they relate to tax exempt organizations. 2.) Coverage of corporate governance to include a discussion of the standards of care and loyalty applicable to directors and trustees of nonprofit organizations as well as the means to enforce fiduciary obligations. 3.) Coverage of the tax law relating to all nonprofit organizations to include the means to obtain and maintain tax exempt...
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Highlights of this casebook include: 1.) 2006 Pension Protection Act amendments to the Internal Revenue Code as they relate to tax exempt organizations. 2.) Coverage of corporate governance to include a discussion of the standards of care and loyalty applicable to directors and trustees of nonprofit organizations as well as the means to enforce fiduciary obligations. 3.) Coverage of the tax law relating to all nonprofit organizations to include the means to obtain and maintain tax exempt status, public charity versus private foundation status for 501(c)(3) organizations, tax treatment of donations, and UBIT. 4.) Individual chapters on churches, schools, hospitals, social clubs, trade and professional organizations, political organizations, and homeowners' associations. The individual chapters address the taxation of these nonprofits; First Amendment constraints, political activities, and issues relating to property ownership and member liability for religious organizations; reorganization of nonprofit hospitals as well as challenges to tax exempt status of nonprofit hospitals; cy pres and doctrine of deviation; right of association; application of antitrust provisions to nonprofits; and bipartisan campaign reform as it applies to 527 organizations
