| CHAPTER 1 Form of Organization and Governance Principles Basic Decision: Nonprofit or For-Profit Location Form of Organization Name Governing Board Officers Key Employees Management Companies Minutes Other Documents Corporate Governance Principles Board Member Responsibilities and Duties Protections against Personal Liability Minimizing Board Member Liability Watchdog Agencies CHAPTER 2 Acquisition and Maintenance of Tax-Exempt Status Nonprofit Organizations Concept of Tax Exemption Eligibility for Tax-Exempt Status Categories of Tax-Exempt Organizations Determining Appropriate Category of Tax Exemption Concept of Recognition of Tax Exemption Applying for Recognition of Tax Exemption Legal Aspects of Form 1023 Bizarre Positions Taken by the IRS Legal Aspects of Form 1024 Preparation of Applications Reliance on Determination Maintenance of Exempt Status Material Changes Changes in Form Group Exemption CHAPTER 3 Private Benefit Overview of Private Benefit Law Actions by Exempt Organizations Issues, Strategies, and Commentaries Conclusions (Reiterations) CHAPTER 4 Public Charity and Private Foundation Classification Law Basics Glossary Qualifying for and Maintaining Public Charity Status Focus on Supporting Organizations Terminations Private Foundation Rules Charitable Giving Rules Donor-Advised Funds CHAPTER 5 Advocacy Activities Concept of Advocacy Attempts to Influence Legislation Participation in Political Campaign Activities Political Organizations Internet Activities Other Forms of Advocacy CHAPTER 6 Subsidiaries Definition of Subsidiary Determining Need for Subsidiary Legal Form of Subsidiary Bifurcation Basics Tax-Exempt Subsidiaries Taxable Subsidiaries Subsidiaries in Partnerships Tax Treatment of Revenue from Subsidiary For-Profit Subsidiaries and Public Charity Status Social Enterprise Practical Operational Considerations CHAPTER 7 Partnerships and Other Joint Ventures Partnerships and Joint Venture Basics Flow-Through Entities Partnerships--Details Limited Liability Companies--Details Other Joint Ventures Whole Entity Joint Ventures--Commentary …… CHAPTER 8 Unrelated Business Rules CHAPTER 9 Annual information Returns CHAPTER 10 Disclosure Requirements CHAPTER 11 Planning in the Face of Difficult Court Opinions CHAPTER 12 The Legal Audit Appendices |
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