Efnisyfirlit

• Cover
• Title Page
• Preface
• PART ONE: Starting a Nonprofit Organization
  • CHAPTER ONE: What Is a Nonprofit Organization?
    • A BIT OF PHILOSOPHY
    • LEGAL DEFINITION OF NONPROFIT ORGANIZATION
    • LEGAL FORM
    • THE FOUR I'S
    • CORPORATION
    • TRUST
    • UNINCORPORATED ASSOCIATION
    • LIMITED LIABILITY COMPANY
    • HYBRIDS
    • LOCATION
  • CHAPTER TWO: The Nonprofit Organizations' Regulatory Scene
    • BASIC ROLE OF THE IRS
    • RELEVANT ORGANIZATION OF IRS
    • TREASURY/IRS REGULATORY GUIDANCE
    • TWO IMPORTANT LAW DOCUMENTS
    • IRS APPLICATIONS PROCESSING SCANDAL/BROUHAHA
  • CHAPTER THREE: Starting a Nonprofit Organization
    • AN ILLUSTRATION: A NEW ORGANIZATION
    • AN INITIAL CHECKLIST
    • BOARD OF DIRECTORS
    • OFFICERS
    • ORGANIZATIONAL MINUTES
    • GOVERNANCE POLICIES
    • IDENTIFICATION NUMBER
• PART TWO: Being Nonprofit, Legally
  • CHAPTER FOUR: Nonprofit Organizations: Much More Than Charity
    • CHARITABLE ORGANIZATIONS
    • EDUCATIONAL ORGANIZATIONS
    • RELIGIOUS ORGANIZATIONS
    • SCIENTIFIC ORGANIZATIONS
    • OTHER CHARITABLE ORGANIZATIONS
    • ONGOING CONTROVERSIES
    • SOCIAL WELFARE ORGANIZATIONS
    • BUSINESS LEAGUES
    • CHAMBERS OF COMMERCE
    • SOCIAL CLUBS
    • LABOR ORGANIZATIONS
    • AGRICULTURAL ORGANIZATIONS
    • HORTICULTURAL ORGANIZATIONS
    • U.S. INSTRUMENTALITIES
    • SINGLE‐PARENT TITLE‐HOLDING CORPORATIONS
    • MULTI‐PARENT TITLE‐HOLDING ORGANIZATIONS
    • LOCAL EMPLOYEES' ASSOCIATIONS
    • FRATERNAL BENEFICIARY SOCIETIES
    • DOMESTIC FRATERNAL SOCIETIES
    • VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATIONS
    • SUPPLEMENTAL UNEMPLOYMENT BENEFIT TRUSTS
    • BLACK LUNG BENEFITS TRUSTS
    • MULTI‐EMPLOYER PENSION PLAN TRUSTS
    • BENEVOLENT OR MUTUAL ORGANIZATIONS
    • CEMETERY COMPANIES
    • CREDIT UNIONS
    • MUTUAL INSURANCE COMPANIES
    • CROP OPERATIONS FINANCE CORPORATIONS
    • VETERANS' ORGANIZATIONS
    • FARMERS' COOPERATIVES
    • SHIPOWNERS' PROTECTION AND INDEMNITY ASSOCIATIONS
    • POLITICAL ORGANIZATIONS
    • HOMEOWNERS' ASSOCIATIONS
    • PREPAID TUITION PROGRAMS
    • ABLE PROGRAMS
    • QUALIFIED HEALTH INSURANCE ISSUERS
    • OTHER TAX‐EXEMPT ORGANIZATIONS
  • CHAPTER FIVE: Nonprofits and Private Benefit
    • PRIVATE INUREMENT
    • PRIVATE BENEFIT
    • INTERMEDIATE SANCTIONS
    • A TRAP: AUTOMATIC EXCESS BENEFIT TRANSACTIONS
    • INUREMENT AND INTERMEDIATE SANCTIONS
    • APPEARANCES
  • CHAPTER SIX: From Nonprofit to Tax‐Exempt
    • RECOGNITION OF TAX‐EXEMPT STATUS
    • RECOGNITION OF PUBLIC CHARITY, FOUNDATION STATUS
    • APPLICATION PROCEDURE
    • APPLICATION FORM
    • STREAMLINED APPLICATION
    • NOTICE FILINGS
    • SELF‐DECLARERS
    • CONSTITUTIONAL LAW PERSPECTIVE
    • GROUP EXEMPTION
    • EXEMPTIONS FROM FILING
  • CHAPTER SEVEN: Charities: Public or Private?
    • WHAT IS A PRIVATE FOUNDATION?
    • AVOIDING PRIVATE FOUNDATION STATUS
    • ADDITIONAL OPTIONS
    • FACING THE INEVITABLE
    • ONEROUS RULES
    • TAXES
    • CONCLUSION
  • CHAPTER EIGHT: Nonprofit Governance
    • CONCEPT OF NONPROFIT GOVERNANCE
    • STATE LAW AND GOVERNANCE
    • NONPROFIT GOVERNANCE PRINCIPLES
    • PERSPECTIVES
    • EMERGING CONCEPTS
    • FEDERAL LAW AS TO GOVERNANCE
    • IRS AND GOVERNANCE
    • CURRENT VIEW OF IRS
    • FEDERAL COURT OPINIONS
    • REDESIGNED ANNUAL INFORMATION RETURN
    • IRS RULING POLICY
    • QUESTIONABLE IRS JURISDICTION
    • BOARD MEMBER RESPONSIBILITIES
    • LAWSUITS AGAINST NONPROFIT ORGANIZATIONS
    • DEFENDING AGAINST LAWSUITS
    • INDIVIDUALS AS DEFENDANTS
  • CHAPTER NINE: Braving Annual Reporting
    • INFORMATION RETURN BASICS
    • IRS GUIDING PRINCIPLES
    • SUMMARY OF ANNUAL INFORMATION RETURN
    • SEQUENCING GUIDELINES
    • PRIVATE FOUNDATION REPORTING
    • EXCEPTIONS
    • E‐POSTCARD RULES
    • PENALTIES
    • ELECTRONIC FILING RULES
    • FILING REQUIREMENTS AND TAX‐EXEMPT STATUS
  • CHAPTER TEN: Tax Exemption: Not a Paperwork Exemption
    • GENERAL DISCLOSURE REQUIREMENTS
    • POLITICAL ORGANIZATIONS
    • UNRELATED INCOME TAX RETURNS
    • MATERIAL CHANGES
    • CHANGES IN FORM
    • NONCASH GIFTS DISCLOSURE
    • INFORMATION OR SERVICES DISCLOSURE
    • IRS DISCLOSURE TO STATES
    • STATE ANNUAL REPORTS
    • CHARITABLE SOLICITATION ACTS
    • OTHER REPORTING
    • FEDERAL RECORDKEEPING RULES
  • CHAPTER ELEVEN: Charitable Giving Rules
    • TYPES OF CHARITABLE GIVING
    • ACTUAL PRACTICE
    • WHEN IS A GIFT A GIFT?
    • QUALIFIED DONEES
    • GIFT PROPERTIES
    • PERCENTAGE LIMITATIONS
    • DEDUCTION REDUCTION RULES
    • TWICE BASIS DEDUCTIONS
    • EASEMENTS AND OTHER CONSERVATION PROPERTY
    • OTHER GIFT PROPERTIES
    • BARGAIN SALES
    • PARTIAL INTEREST GIFTS
    • GIFTS OF OR USING INSURANCE
    • APPRAISAL RULES
    • RECORD‐KEEPING RULES
    • GIFT SUBSTANTIATION RULES
    • QUID PRO QUO CONTRIBUTIONS
    • REPORTING RULES
    • BUSINESS EXPENSE OR CHARITABLE DEDUCTION?
  • CHAPTER TWELVE: Government Regulation of Fundraising
    • FUNDRAISING DEFINED
    • THIS MATTER OF FUNDRAISING COSTS
    • STATE REGULATION OF FUNDRAISING
    • SANCTIONS
    • STATES' POLICE POWER
    • FEDERAL REGULATION OF FUNDRAISING
    • CORPORATE SPONSORSHIPS
    • FUNDRAISING BY MEANS OF INTERNET
• PART THREE: Tax‐Exempt Organizations Can Be Taxable, and So Can Their Managers
  • CHAPTER THIRTEEN: Related or Unrelated?
    • TAXES
    • UNRELATED INCOME RULES
    • CONCLUSION
  • CHAPTER FOURTEEN: Lobbying Constraints—And Taxes
    • LOBBYING RESTRICTIONS ON CHARITABLE ORGANIZATIONS
    • LOBBYING RESTRICTIONS ON OTHER NONPROFIT ORGANIZATIONS
    • NONTAX RULES
  • CHAPTER FIFTEEN: Political Campaign Activities—And More Taxes
    • POLITICAL ACTIVITIES BY CHARITABLE ORGANIZATIONS
    • POLITICAL ACTION COMMITTEES
    • POLITICAL ACTIVITIES BY OTHER NONPROFIT ORGANIZATIONS
    • ADVOCACY COMMUNICATIONS
  • CHAPTER SIXTEEN: Donor‐Advised Funds, Tax Shelters, Insurance Schemes—And Still More Taxes
    • DONOR‐ADVISED FUNDS
    • STUDIES
    • TAX SHELTERS
    • INSURANCE SCHEMES
• PART FOUR: Helpful Hints and Successful Techniques
  • CHAPTER SEVENTEEN: For‐Profit and Nonprofit Subsidiaries
    • ESTABLISHING A FOR‐PROFIT SUBSIDIARY
    • STRUCTURAL CONSIDERATIONS
    • FINANCIAL CONSIDERATIONS
    • SHARING OF RESOURCES
    • EXCESS ASSET ACCUMULATIONS
    • LIQUIDATIONS
    • TREATMENT OF REVENUE FROM SUBSIDIARY
    • SUBSIDIARIES IN PARTNERSHIPS
    • TITLE‐HOLDING CORPORATIONS
    • SUPPORTING ORGANIZATIONS
    • OTHER NONPROFIT SUBSIDIARIES
  • CHAPTER EIGHTEEN: Joint Venturing and Other Partnering
    • JOINT VENTURE LAW BASICS
    • REAL ESTATE ACQUISITIONS
    • PARTNERSHIPS LAW BASICS
    • TAX EXEMPTION ISSUE
    • LIMITED LIABILITY COMPANIES LAW BASICS
    • MULTI‐MEMBER LLCS
    • WHOLE‐ENTITY JOINT VENTURES
    • ANCILLARY JOINT VENTURES
    • ACCOUNTABLE CARE ORGANIZATIONS
    • SINGLE‐MEMBER LLCS
    • AGGREGATE PRINCIPLE
    • LAW‐IMPOSED JOINT VENTURES
    • OTHER FORMS OF “PARTNERING”
    • INFORMATION REPORTING
  • CHAPTER NINETEEN: Wonderful World of Planned Giving
    • APPRECIATED PROPERTY GIFTS—A REPRISE
    • PLANNED GIFTS—AN INTRODUCTION
    • CHARITABLE REMAINDER TRUSTS
    • TAX TREATMENT OF DISTRIBUTIONS
    • CALCULATION OF CRT CHARITABLE DEDUCTION
    • WEALTH REPLACEMENT TRUSTS
    • TAXATION OF REMAINDER TRUSTS
    • ENTER THE QUALIFIED CONTINGENCY
    • POOLED INCOME FUNDS
    • CHARITABLE LEAD TRUSTS
    • CHARITABLE GIFT ANNUITIES
    • LIFE INSURANCE
    • CHARITABLE PLANS
    • STARTING A PROGRAM
  • CHAPTER TWENTY: Putting Ideas into Action
    • JOINT VENTURES
    • PARTNERSHIPS
    • PLANNED GIVING
    • FINDING THE BEST BLEND
• PART FIVE: Sidestepping Traps
  • CHAPTER TWENTY-ONE: Watchdogs on the Prowl
    • WATCHDOG GROUPS: AN OVERVIEW
    • ISSUES ADDRESSED BY WATCHDOGS
    • WATCHDOG STANDARDS AND CHARITIES' RIGHTS
    • WATCHDOGS: A CLOSING PERSPECTIVE
  • CHAPTER TWENTY-TWO: Potpourri of Policies and Procedures
    • SOURCES OF POLICIES
    • POLICIES OVERVIEW
    • POLICIES FOR TYPICAL NONPROFIT
  • CHAPTER TWENTY-THREE: Commerciality, Competition, Commensurateness
    • COMMERCIALITY DOCTRINE
    • COMPETITION
    • COMMENSURATE TEST
    • COMMERCIALITY AND COMMENSURATENESS BLENDED: FUNDRAISING
  • CHAPTER TWENTY-FOUR: IRS Audits of Nonprofit Organizations
    • ORGANIZATION OF IRS
    • REASONS FOR IRS AUDITS
    • IRS AUDIT ISSUES
    • TYPES OF IRS EXAMINATIONS
    • COMPLIANCE CHECKS
    • HARDENING THE TARGET
    • WINNING THE AUDIT LOTTERY
    • COPING WITH EXAMINERS
    • TOURS
    • IRS AUDIT PROCESS
    • CLOSING AGREEMENTS
    • APPEALS PROCESS
    • RETROACTIVE REVOCATIONS
    • CHURCH AUDIT RULES
    • LITIGATION
  • CHAPTER TWENTY-FIVE: Avoiding Personal Liability
    • AVOIDING PERSONAL LIABILITY
    • PROTECT AGAINST PERSONAL LIABILITY
• PART SIX: Constitutional Law Perspective
  • CHAPTER TWENTY-SIX: Nonprofit Organizations and the Constitution
    • CONSTITUTIONAL LAW BACKGROUND
    • DEFINITION OF NONPROFIT ORGANIZATION
    • ELIGIBILITY FOR TAX EXEMPTION
    • RATIONALE FOR TAX EXEMPTION
    • PUBLIC POLICY DOCTRINE
    • FREEDOM OF ASSOCIATION PRINCIPLE
    • RELIGION CLAUSES
    • CONSTITUTIONALITY OF IRC PROVISIONS
    • STATE ACTION DOCTRINE
    • CORPORATE INDEPENDENT POLITICAL EXPENDITURES
    • MINISTERIAL EXCEPTION
    • TAX EXEMPTION AS GOVERNMENT SUBSIDY
    • HEALTH CARE LAW REVISION
    • OTHER PRONOUNCEMENTS
    • JUDICIAL DEFERENCE AND TAX REGULATIONS
• Glossary
• Index
• End User License Agreement

UM RAFBÆKUR Á HEIMKAUP.IS

Bókahillan þín er þitt svæði og þar eru bækurnar þínar geymdar. Þú kemst í bókahilluna þína hvar og hvenær sem er í tölvu eða snjalltæki. Einfalt og þægilegt!

Rafbók til eignar
Rafbók til eignar þarf að hlaða niður á þau tæki sem þú vilt nota innan eins árs frá því bókin er keypt.

Þú kemst í bækurnar hvar sem er
Þú getur nálgast allar raf(skóla)bækurnar þínar á einu augabragði, hvar og hvenær sem er í bókahillunni þinni. Engin taska, enginn kyndill og ekkert vesen (hvað þá yfirvigt).

Auðvelt að fletta og leita
Þú getur flakkað milli síðna og kafla eins og þér hentar best og farið beint í ákveðna kafla úr efnisyfirlitinu. Í leitinni finnur þú orð, kafla eða síður í einum smelli.

Glósur og yfirstrikanir
Þú getur auðkennt textabrot með mismunandi litum og skrifað glósur að vild í rafbókina. Þú getur jafnvel séð glósur og yfirstrikanir hjá bekkjarsystkinum og kennara ef þeir leyfa það. Allt á einum stað.

Hvað viltu sjá? / Þú ræður hvernig síðan lítur út
Þú lagar síðuna að þínum þörfum. Stækkaðu eða minnkaðu myndir og texta með multi-level zoom til að sjá síðuna eins og þér hentar best í þínu námi.



Fleiri góðir kostir
- Þú getur prentað síður úr bókinni (innan þeirra marka sem útgefandinn setur)
- Möguleiki á tengingu við annað stafrænt og gagnvirkt efni, svo sem myndbönd eða spurningar úr efninu
- Auðvelt að afrita og líma efni/texta fyrir t.d. heimaverkefni eða ritgerðir
- Styður tækni sem hjálpar nemendum með sjón- eða heyrnarskerðingu