Nonprofit Law for Religious Organizations

Bruce R. Hopkins is the country's leading authority on tax-exempt organizations and is a senior partner with the firm Polsinelli Shalton Flanigan Suelthaus PC. He is the author of twenty books, including The Law of Tax-Exempt Organizations, Ninth Edition (Wiley), and the magazine Bruce R. Hopkins' Nonprofit Counsel.David O. Middlebrook is a senior partner with the firm of Anthony & Middlebrook, PC, whose clients include all types of charitable, religious, and educational organizations. He has authored numerous articles on religious nonprofit topics, and is a recipient of the national Gold Medallion book award in recognition of publishing excellence.

• Part I Creation of a Nonprofit Organization 1Chapter 1 Nonprofit Organizations—Generally 3Chapter 2 Governance: Principles and Documents 13Chapter 3 Religious Nonprofit Organizations and Churches—Generally 27Chapter 4 Administration of a Congregational Church 35Chapter 5 The Board of Directors 43Chapter 6 Conflicts of Interest 53Chapter 7 Expenditure of the Religious Nonprofit Organization’s Funds 59Chapter 8 Acquiring Tax-Exempt Status 67Chapter 9 The IRS Annual Information Return 97Part II Ministers, Employees, and Volunteers 107Chapter 10 Clergy, Ministers, and Pastors 109Chapter 11 Employee Rights 127Part III Operation of a Religious Nonprofit Organization 139Chapter 12 General Operations 141Chapter 13 Charitable Giving Rules 147Chapter 14 Combinations of Entities 175Chapter 15 Liability of Religious Organizations 199Chapter 16 Insurance Coverage Considerations 207Chapter 17 Real Property and the Religious Nonprofit 213Chapter 18 Competition and Commerciality 219Chapter 19 Intellectual Property 233Chapter 20 Lobbying and Political Activities 239Chapter 21 Employee Compensation 249Chapter 22 Intermediate Sanctions 273Chapter 23 Unrelated Business Activities 293Chapter 24 IRS Audits of Religious Nonprofit Organizations 313Part IV The Constitution, Religious Freedom, and Interaction with the Government 325Chapter 25 Protection of Religious Liberties 327Chapter 26 Guidance on Partnering with the Federal Government 333Index 347