Wiley Nonprofit Authority – serie

A hands-on guide to the most pertinent and critical legal issues facing those who lead and manage tax-exempt colleges and universities Nonprofit Law for Colleges and Universities is a practical, accessible guide to nonprofit law as it is specifically applicable to exempt colleges and universities, and their related entities, such as fundraising foundations, endowment funds, supporting organizations, for-profit subsidiaries, and limited liability companies. Topics discussed will include governance, endowment funds management, the annual reporting requirements, and the unrelated business rulesWritten by the country's leading authorities on tax-exempt organizationsFeatures essential, practical legal information in easy-to-understand EnglishPresented in question-and-answer format, divided according to major topic areas that are of interest to those who lead and manage tax-exempt colleges and universitiesDesigned for the management and leadership of colleges and universities, as well as others working in the higher education field, such as lawyers, accountants, and fundraising/development personnel, Nonprofit Law for Colleges and Universities allows readers to easily search for and find answers to questions, putting all the information they need right at their fingertips.

An invaluable guide to the outcome-based tools needed to help nonprofit organizations increase their effectiveness The Nonprofit Outcomes Toolbox identifies stages in the use of outcomes and shows you how to use specific facets of existing outcome models to improve performance and achieve meaningful results.Going beyond the familiar limits of the sector, this volume also illustrates how tools and approaches long in use in the corporate sector can be of great analytical and practical use to nonprofit, philanthropic, and governmental organizations . An outstanding resource for organizational and program leaders interested in improving performance, there is nothing else like this work currently available. Shows how to identify and set meaningful, sustainable outcomesIllustrates how to track and manage with outcomesOffers guidance in assessing capacity, and using outcome-based communicationsFeatures a companion Web site with the tools found in this bookProviding the tools and explanations needed to achieve program success, this book is a complete resource for the nonprofit, governmental, or philanthropic professional striving for greater effectiveness in programs or organizations.

A complete guide to the financial requirements a nonprofit organization must follow to indefinitely maintain the volume and quality of their services An organization may have plenty of capacity in the long run, but in the short run, donor restrictions and limited financing options are constraining. Here-and-now liquid assets are the only resources available. Finance Fundamentals for Nonprofits: Building Capacity and Sustainability shows how to measure a nonprofit organization's financial capacity in different time frames and how to measure its ability to sustain capacity in each case. Explains how nonprofits differ from businesses and how they promote values-centered managementReveals how to improve financial capacity and sustainabilityWritten by a nonprofit scholarFilled with real-world case studies and actionable advice relating financial health to financial capacity and sustainability, this book is essential reading for every nonprofit professional.

A timely, practical, and concise handbook of best practices for nonprofit financial management In 2010 an estimated 325,000 charities, membership groups, and trade associations?with small nonprofits disproportionately represented?stand to lose their tax exemptions for failure to comply with financial management requirements. Nonprofit Financial Management: A Practical Guide is a timely, functional, and concise handbook of best practices for nonprofit organizations of every size. Addresses federal reporting requirements and discusses methods to decrease expenses, ensure accounting control, increase revenues through professional cash management, and understand budget statementsExplains how to read financial statements and analyze a nonprofit's financial condition by using the most recent IRS 990 reporting formCovers the full range of financial-management topics, including accounting, internal controls, auditing, evaluating financial condition, budgeting, cash management and banking, purchasing and contracting, borrowing and risk managementWritten in an easy-to-read style, with more than 100 exhibits, this book is essential for every nonprofit financial manager.

Solid guidance for managers and trustees to better position their nonprofits now and in the future   The Great Recession has left a paradigm shift for nonprofit leadership and their board members as fiduciaries. It has changed how boards make, evaluate and document investment decisions, the risks they are willing to take and the way these details are communicated to donors.  Nonprofit Investment and Development Solutions + Website will provide solid guidance for nonprofit leadership, staff and volunteers to better position their nonprofits to thrive now and in the future.   This guide will provide: Sophisticated investment and development principles that are easily understandable and adaptableSpecific steps to take in order to avoid unnecessary investment risk and secure financial stabilitySolutions and techniques for capitalizing on opportunities created by funding shifts and evolving donor expectationsPrinciples and practices of fiduciary responsibility, behavioral finance, socially responsible investing, strategic development planning and charity efficiencyIn addition, Nonprofit Investment and Development Solutions + Website offers a web site resource with a variety of online tools and templates to help readers implement key concepts discussed in this book.

A comprehensive, revised, and expanded guide covering tax-exempt organizations engaging in joint ventures Joint Ventures Involving Tax-Exempt Organizations, Fourth Edition examines the liability of, and consequences to, exempt organizations participating in joint ventures with for-profit and other tax-exempt entities. This authoritative guide provides unbridled access to relevant IRC provisions, Treasury regulations, IRS rulings, and pertinent judicial decisions and legislative developments that impact exempt organizations involved in joint ventures. Features in depth analysis of the IRS's requirements for structuring joint ventures to protect a nonprofit's exemption as well as to minimize UBITIncludes sample models, checklists, and numerous citations to Internal Revenue Code sections, Treasury Regulations, case law, and IRS rulingsPresents models, guidelines, and suggestions for structuring joint ventures and minimizing the risk of auditContains detailed coverage of: new Internal Revenue Code requirements impacting charitable hospitals including Section 501(r) and related provisions; university ventures, revised Form 990, with a focus on nonprofits engaged in joint ventures; the IRS's emphasis on good governance practices; international activities by nonprofits; and a comprehensive examination of the New Market Tax Credits and Low Income Housing Tax Credits arenaWritten by a noted expert in the field, Joint Ventures Involving Tax-Exempt Organizations, Fourth Edition is the most in-depth discussion of this critical topic.

Practical guidance to maximize financial results while driving positive social change The Mission-Driven Venture provides actionable guidance for leveraging the power of the marketplace to solve the world's most vexing social problems. Written by attorney and financial advisor Marc J. Lane, a renowned thought leader and expert on entrepreneurship, social enterprises, impact investing and entrepreneurial finance, this book reaches the full spectrum of interests represented at the intersection of business and social change. Whether a social entrepreneur, impact investor, socially conscious individual, or a nonprofit or foundation leader, any reader committed to social innovation can benefit from this practical roadmap to the rapidly developing arena of social enterprise.Through real-world accounts of the journeys and successes of mission-driven ventures, Lane effectively illustrates the transformative potential of social enterprise, inspiring the reader to be an agent of change. Among the many tools offered through The Mission-Driven Venture, readers will: Find functional guidance to move from idea to reality with a step-by-step guide to designing and implementing a successful mission-driven ventureAssess the benefits and challenges of the business models and entity choices available to the social entrepreneurExamine the entrepreneurial linkages between nonprofits and for-profitsRecognize governance issues that can arise when mission and profit objectives clash, and discover tools for managing themExplore evolving trends and developments in financing social enterpriseDiscover methods and tools for measuring and reporting social impactDevelop an effective strategy for achieving both financial success and meaningful social impact

Solid guidance for the complex legal issues faced by international nonprofits When a nonprofit operates across borders, whether by making grants or directly operating programs, the interaction among legal requirements of two or more countries quickly becomes highly complex. How To Be A Global Nonprofit fills a need for legal and practical guidance for nonprofit organizations with international activities, and includes ten case studies to provide insights into the ways real organizations have dealt with various legal and practical issues.Along the way, it skillfully explores alternatives for advancing a nonprofit's mission across borders, while also looking at the legal and practical issues nonprofits encounter as they work internationally. Includes ten case studies based on interviews with large and small international nonprofitsOffers a realistic sense of the complexity of legal and practical issues global nonprofits faceFeatures a companion website with a variety of online tools and materials related to key concepts discussed in this bookNot long ago international philanthropy was the province of large organizations like the Red Cross, UNICEF, and Save the Children. This has radically changed. How to Be a Global Nonprofit thoroughly explores the legal and practical issues nonprofits encounter as they work internationally and the resources required to deal with them.

A completely revised and expanded one-volume legal resource for tax-exempt healthcare organizations A complete and up-to-date legal resource for tax-exempt healthcare organizations and their advisors, this Fourth Edition, equips you with a comprehensive, one-volume source of detailed information on federal law covering tax-exempt healthcare organizations. The Fourth Edition of this practical, down-to-earth book tackles complex legal issues by providing you with plain-English explanations and the appropriate legal citations for further research. Revised with new discussions on healthcare reform, the Affordable Care Act, IRS initiatives, executive compensation, commercial activity by tax-exempt organizations, political campaign activity, charitable reforms, governance, restrictions on supporting organizations, intermediate sanctions, and much moreProvides detailed documentation and citations, including references to regulations, rulings, cases, and tax literatureIncludes an exhaustive index allowing for quick and easy referenceOffers annual supplements to keep readers apprised of the latest developments affecting tax-exempt healthcare organizationsWritten by leading experts in the fields of healthcare and nonprofit law, this comprehensive and vital resource has been completely revised and updated to present a clear view of complicated legal and tax issues.

The "Tax Translator" offers much needed advice and guidance on tax compliance for institutions of higher learning College and university officials often are unaware of their institutions' tax obligations. Especially for institutions without designated tax compliance officers, the consequences of such ignorance can devastating. Based on its author's decades of experiences as a tax manager at three universities, this handbook was written for all university staff involved with tax compliance—from the account clerk in the Accounts Payable Department, up through vice presidents, controllers, treasurers and directors. Steve Hoffman explains the core principles and practices that inform current tax policy and develops a framework for building a system for effective tax compliance, reporting and filing. Satisfies the urgent demand for timely, authoritative advice and guidance on a area of increasing concern for colleges and universitiesSheds new light on the impact of current tax obligations for both four-year and community colleges, which are often left out of the discussionThe Federal Government has recently stepped up its enforcement of tax law compliance for colleges and universities

Why commercial-style branding doesn't work for nonprofits—and what does Taking its cue from for-profit corporations, the nonprofit world has increasingly turned to commercial-style branding to raise profiles and encourage giving. But it hasn't worked. Written by a longtime industry insider, this book argues that branding strategies borrowed from for-profit companies hasn't just failed, but has actually discouraged giving. But why does branding—a well-developed discipline with a history of commercial success—fail when applied to nonprofits? The Money-Raising Nonprofit Brand + Website argues that commercial-style branding is the wrong tool applied in the wrong way to the wrong industry. Offers a real-world fundraising strategies that work in the nonprofit worldDisabuses readers of the dangerous notion that commercial-style marketing works in the fundamentally different nonprofit worldWritten by an industry insider with 25 years of experience raising funds for many of the most successful nonprofits in the worldNonprofit fundraising is a fundamentally different world—financially, emotionally, and practically—than commercial marketing. Here, the author explains why commercial marketing strategies don't work and provides practical, experience-based alternatives that do.

A fresh look at fundraising that depends upon the donor lifecycle, resulting in increased financial resources over time and a more stable bottom line for nonprofits A guide to better and more strategic fundraising, Donor Cultivation and the Donor Life Cycle Map presents the donor lifecycle map, which is circular in form, revealing how the convergence of the two subject matters—cultivation and the lifecycle map—can lead to better and more strategic fundraising. Author Deborah Kaplan Polivy specifically addresses the topic of cultivation and how, when focused over the donor lifecycle, it can become a logical and focused activity for obtaining increasingly large gifts. Step-by-step guidance and practical tools for understanding and making the most of the donor lifecycleCoverage includes Introduction to Donor Cultivation, Defining Donor Cultivation, Donor Cultivation Tools and the Donor Lifecycle: How and Where They Intersect, and Impediments to the Implementation ProcessFeatures a companion website with a variety of online tools to help readers implement key conceptsPart of the Wiley Nonprofit Authority SeriesDonor Cultivation and the Donor Life Cycle Map seeks to change the perspective from transactional fundraising to recurring fundraising, beginning with the first donation and extending to the very last—an endowment that keeps on giving even after death.

40 proven strategies for raising big money with businessesThere's a reason why nonprofits are getting smaller checks from corporate giving programs. Companies are abandoning or slashing giving budgets and instead focusing on win-win pacts that drive sales and change the world. Nonprofits need guidance and practical know-how in this new age of mutually beneficial nonprofit and business partnerships. Presenting forty practical fundraising strategies to help small to medium-sized nonprofits raise more money from businesses, Fundraising with Businesses breathes new life into nonprofit / for-profit relationships to begin a new era of doing good and well. Presents new and improved fundraising strategies for raising money from businesses—from in-store register promotions and shopping fundraisers to online workplace giving solutions and digital campaigns involving popular social networking sites.Written by an experienced fundraiser and renowned blogger and speaker on business giving.  Features case examples of successful nonprofit/corporate partnerships that will be regularly updated via a link with the online pin board Pinterest. The fundraising potential of working with businesses is greater than ever. Read Fundraising with Businesses and discover the tools to turn existing and new business relationships into successful—and lucrative—partnerships.

Why has Warby Parker been able to make such dramatic inroads against the behemoths in the long established eyeglass market? How has Method revolutionized the soap aisle? Amid the cacophony of online retailers, why has Etsy seen such explosive growth, with 2013 annual sales north of $1 billion? These companies all have been disruptive because they are operating from a strong social/environmental purpose. They are proving a counterintuitive truth – purpose can drive profits. But it’s not just innovative startups that are getting in on the action. Blue chip companies such as Nike, Coca-Cola and IBM are innovating within their organization to create a positive social and environmental impact globally.This is not a trend. It’s the future of business.Based on in-depth interviews with founders, Profit & Purpose profiles a number of the most successful pioneers of this new way forward, telling the stories of thirteen social enterprises ranging from non-profits like Charity:Water and DonorsChoose.org, to for-profits, like Method and Burts Bees; from startups like Etsy and Warby Parker, to multinational corporations with market capitalizations in the hundreds of billions, like Coca-Cola, IBM and Nike. Kyle Westaway digs beneath the public stories of these organizations’ success to reveal how they have harness the power of purpose. Taking readers behind the scenes, he shows how these leading social enterprises progressed from concept to scale, how they overcame common pitfalls, and how they managed to find an optimal balance between their mission and their business mandates. Westaway reveals that though there is no magic bullet formula that guarantees success, there are seven core practices that distinguish these market leaders from the pack of contenders. They are: DISCOVER THROUGH CURIOSITY // Finding the right opportunity catalyzes impact.DESIGN WITH HUMILTY // Prioritizing users creates killer products.BUILD THROUGH HUSTLE // Rallying people creates critical momentum for launch.FUND BY COMMITMENT // Aligning funders around a vision creates true partnerships.CONNECT WITH AUTHENTICITY // Authentic connection builds a movement.SCALE THROUGH COMMUNITY // Focusing on culture ensures smart growth.EVALUATE WITH HONESTY // Honest measurement ensures continual improvement.Profit & Purpose takes the literature on social entrepreneurship an important step forward, providing the practical tools for turning good intentions into breakaway success.

A practical, proven system for finding, applying for, and winning grants for your small business This year alone, there is at least $350 million worth of grant money available for small businesses. But plenty of small businesses will miss out on that money because they either don't know it's there or don't know how to get it. Written by a consultant who helps individuals, local governments, and nonprofits find and receive grant money, Find Grant Funding Now! provides proven, step-by-step guidance on applying for and win the grant money they need to succeed.Utilizing the simple five-step process that the author successfully uses for her own clients, this is virtually the only book on the market dedicated to helping small businesses get grants. It features a wealth of valuable resources and even a customized Grant Readiness Assessment Tool that helps entrepreneurs and small business owners make sure they're fully prepared before they file the paperwork. Includes a proven and effective Five-Step Prosperity Process for finding and landing grantsFeatures sample forms, checklists, budgets, merit reviews, 30- and 60-day grant project management plans, and moreWritten by the founder of a full-service funding firm that helps entrepreneurs, communities, universities, trade associations, and cooperatives obtain grant funds from governments and foundationsIf you need cash to start or expand your small business, Find Grant Funding Now! offers a practical system that gets real results.

The bestselling guide to nonprofit planning, with proven, practical advice Strategic Planning for Nonprofit Organizations describes a proven method for creating an effective, organized, actionable strategy, tailored to the unique needs of the nonprofit organization. Now in its third edition, this bestselling manual contains new information about the value of plans, specific guidance toward business planning, and additional information about the strategic plan document itself. Real-world case studies illustrate different planning and implementation scenarios and techniques, and the companion website offers templates, tools, and worksheets that streamline the process. The book provides expert insight, describing common misperceptions and pitfalls to avoid, helping readers craft a strategic plan that adheres to the core values of the organization.A well-honed strategic plan helps nonprofit managers set priorities, and acquire and allocate the resources necessary to achieve their goals. It also provides a framework for handling challenges, and keeps the focus on the organization's priorities. Strategic Planning for Nonprofit Organizations is an excellent source of guidance for managers at nonprofits of every size and budget, helping readers to: Identify the reasons for planning, and gather information from internal and external stakeholdersAssess the current situation accurately, and agree on priorities, mission, values, and visionPrioritize goals and objectives for the plan, and develop a detailed implementation strategyEvaluate and monitor a changing environment, updating roles, goals, and parameters as neededDifferent organizations have different needs, processes, resources, and priorities. The one thing they have in common is the need for a no-nonsense approach to planning with practical guidance and a customizable framework. Strategic Planning for Nonprofit Organizations takes the fear out of planning, with expert guidance on the nonprofit's most vital management activity.

Everything you need to start and manage a non-profit Starting and Managing a Nonprofit Organization is written to help anyone who's just getting their toes wet in the sector get up to speed on the critical information needed to protect their nonprofit's tax-exempt status—and avoid the many legal traps out there that you probably didn't know exist. Packed with checklists and step-by-step guidance, Starting and Managing a Nonprofit Organization demystifies intricate legal issues with plain-English language explanations for non-legal professionals of the statutes, regulations, court opinions, and other rules comprising nonprofit law. Nonprofits must comply with stringent federal and state laws due to their special exempt status; the government's ultimate threat is revocation of a nonprofit's tax-exempt status, which usually means the nonprofit's demise. Written in plain English, not "legalese," this all-important guide provides essential guidance for those interested in starting nonprofits, as well as valuable advice for leaders of established organizations. Covers all aspects of federal and state nonprofit lawDiscusses significant contemporary issues, including commerciality, private benefit, governance, and unrelated businessProvides summaries of current IRS ruling policiesIncludes procedures and a glossary of legal terms for fail-safe complianceWritten by the country's legal leading authority on tax-exempt organizations, Starting and Managing a Nonprofit Organization is the reference you'll want to keep close by as you navigate your way through the world of nonprofit and the law.

Get up to date on 2019 healthcare law and newly relevant issuesThe Law of Tax-Exempt Healthcare Organizations 2019 Supplement provides complete and comprehensive practitioner updates and analysis in a single volume. Tackling complex legal issues with plain-English explanations and the appropriate citations, this guide is a must-have resource for organizations and their advisors. The companion website provides extensive appendices for further reference, as well as helpful downloadable tables that facilitate a more efficient approach to practice.Healthcare law is a complex field, and keeping up with the frequent changes to federal law is itself a full time job. This book eliminates the need for extended research time by collecting all of the newest and relevant guidelines into one place. Get up to date on the latest IRS forms, guidance, and proceduresInterpret complex legal issues correctly and appropriatelyReference relevant federal guidelines quickly and easilyAccess extensive appendices and tables to streamline applicationAs the field evolves and new issues arise, practitioners need a working knowledge of the legal implications behind organizational activities, structure, practices, and more. This most recent annual supplement to The Law of Tax-Exempt Healthcare Organizations is a must-have resource for anyone in the field.

Effective strategies for non-profit entities in a profit-based worldJoint Ventures Involving Tax-Exempt Organizations examines the procedures, rules, and regulations surrounding joint ventures and partnerships, emphasizing tax-exempt status preservation. Revised and updated to align with changes made to numerous tax codes and laws within the last year, this supplement offers expert interpretation and practical guidance to professionals seeking a complete reference, including an analysis of impact of the “siloing” of the UBIT rules, the new Opportunity Zone Funds which will incentivize investors in designated census tracts, inter alia. Sample documents enable quick reference and demonstrate real-world application of new laws and guidelines. The discussion delves into planning strategies that can be applied to joint ventures and partnerships while maintaining tax-exempt status, and which joint ventures are best suited for a particular organization.Widely accepted business strategies for profit-based entities, joint ventures, partnerships, and alliances are increasingly being used by nonprofits in need of additional financial support in challenging economic environments. This book provides invaluable guidance to appropriate planning and structuring while complying with tax-exemption guidelines. Identify the most appropriate transactions for nonprofit organizationsRecognize potential problems stemming from debt restructuring and asset protection plansReference charitable organization, partnerships, and joint venture taxation guidelinesUnderstand which joint venture configurations are best suited to tax-exempt organizationsJoint ventures and partnerships are currently employed by a variety of not-for-profit organizations while maintaining their tax-exempt status. Hospitals, research laboratories, colleges and universities, charter and special-needs schools, low-income housing developments, and many others are reaping the benefits of joint venture participation—but without careful planning and accurate interpretation of current laws, these benefits can be erased by loss of tax-exempt status. Joint Ventures Involving Tax-Exempt Organizations provides practical, up-to-date guidance on realizing the full benefits and avoiding the hazards unique to nonprofit organizations.

the tax law of charitable givingDiscover a fully updated and comprehensive reference on US charitable tax law from a leading authorityAs United States charitable tax law becomes ever more complex and byzantine, the need for a one-stop resource on foundational and advanced topics in this practice area has become acute. The comprehensively revised Sixth Edition of The Tax Law of Charitable Giving fills this niche. The book offers readers a fulsome, authoritative, and well-organized description of modern US tax laws on charitable givingRanging over the basics of US charitable giving law to the intricate details of contributions of various types of property and international giving, this accomplished nonprofit lawyer, professor, and author delves deeply into a wide variety of subjects concerning deductible (and nondeductible) charitable giving. In addition to fundamental topics such as the definition of gift and percentage limitations on charitable deductions, readers will learn about planned giving, donor-advised funds, the substantiation and appraisal requirements, reporting and disclosure laws, valuation pricinples, tax penalties, and more.Ideal for lawyers, accountants, and other financial professionals who advise clients on charitable giving and tax matters, The Tax Law of Charitable Giving provides an authoritative reference on all aspects of philanthropy and federal tax law.

Stay informed about the latest developments in US intellectual property law In the latest 2021 Cumulative Supplement to the fifth edition of Intellectual Property: Valuation, Exploitation, and Infringement Damages, readers will find reliable guidance and expert commentary on the latest legislative amendments, the most recent regulatory changes, and the most impactful cases adjudicated in 2020 and 2021 in the US. You???ll explore of-the-moment updates covering critical issues in the valuation, exploitation and infringement of intellectual property written by the expert team behind the celebrated text, Intellectual Property: Valuation, Exploitation, and Infringement Damages.

Ensure compliance with the latest tax-exempt legal developmentsThe 13th edition of The Law of Tax-Exempt Organizations compiles all of the latest pertinent statutes, regulations, rulings, and court opinions into a single authoritative resource. Written by renowned authors and legal experts Bruce R. Hopkins and Shane Hamilton, this book uses accessible language and extensive tabular information to allow for easy navigation and quick reference.A companion website provides seven additional online resources, including Cumulative Tables of IRS Private Letter Rulings, Technical Advice Memoranda, and Counsel Memoranda. Sample topics featured in this book include: Nonprofit governance, including board duties and responsibilities in duty of care, loyalty, and obedienceCharitable organizations focusing on relief of distressed, provision of housing, and promotion of health and social welfareGeneral constitutional law principles and internal revenue code provisions for religious organizationsPublic charities, private foundations, and other types of charitable organizations, such as amateur sports leagues, business leagues, and social clubsTax laws are continuously evolving and the statutes and regulations for tax-exempt organizations change more quickly than most. The thirteenth edition of The Law of Tax-Exempt Organizations is an essential reference for all non-profit organizations to ensure compliance in all directives and activities.

A hands-on roadmap to navigating the complicated maze of tax-exempt rules and regulations In the newly revised seventh edition of Tax Planning and Compliance for Tax-Exempt Organizations: Rules, Checklists, Procedures, a team of celebrated tax and nonprofit specialists delivers a critical update to their widely read and authoritative series on nonprofit organization taxation. It's an essential guide to making sense of the complexities of nonprofit tax rules and regulations. Packed with checklists and suggestions, this book tells you exactly how to understand—and comply with—the complicated maze of tax-exempt organization rules and regulations administered by the Internal Revenue Service. In the book, you'll find: Extensive, quick-use checklists for determining tax-exempt eligibility, reporting to the IRS, and tax complianceDetailed instructions for submitting exemption applications and tax forms Sample documents, including organizational bylaws, letters of application, and completed IRS formsTools and practice aids, like a comparison chart explaining the differences between public and private charitiesWritten by two of the leading authorities in a rapidly evolving field, Tax Planning and Compliance for Tax-Exempt Organizations dives deep into the most recent changes to the tax code, new case law and IRS rulings, and regulations promulgated since 2020. It's perfect for tax and accounting professionals everywhere.

Stay current with rapidly evolving tax-exempt regulations and emerging issuesThe 2026 Supplement to the 13th edition of The Law of Tax-Exempt Organizations updates and expands this authoritative resource with the most recent statutes, regulations, rulings, and court opinions affecting nonprofit organizations. Compiled by renowned authors and legal experts Bruce R. Hopkins and Shane Hamilton, this supplement maintains the accessible language and clear analysis that professionals have relied upon, while addressing the critical developments that have emerged since the 13th edition's publication.The supplement is accompanied by updated online resources, including the latest IRS Private Letter Rulings, Technical Advice Memoranda, and Counsel Memoranda, as well as new reference materials reflecting recent regulatory changes. Key topics covered in this supplement include: Artificial intelligence applications in nonprofit operations, including governance considerations, compliance obligations, and ethical deployment frameworksRecent legislative changes affecting charitable giving, donor reporting requirements, and tax incentives for charitable contributionsEvolving standards for nonprofit governance in response to heightened regulatory scrutiny and best practices in board oversightDevelopments in tax-exempt status determinations, including new IRS guidance on mission-related activities and unrelated business incomeCybersecurity and data protection requirements for tax-exempt organizations handling sensitive donor and constituent informationUpdated provisions affecting religious organizations, educational institutions, healthcare entities, and social welfare organizationsTax-exempt law continues to evolve with unprecedented speed, driven by legislative action, regulatory guidance, and emerging operational challenges. The 2026 Supplement to The Law of Tax-Exempt Organizations provides nonprofit leaders, boards, and compliance professionals with essential updates to ensure their organizations remain current and compliant with all applicable statutes, regulations, and best practices.

Tax-exempt law explained, for lawyers and nonlawyers alikeThe Law of Tax-Exempt Organizations has, for decades, been the definitive single-volume source of legal information for nonprofit lawyers and managers alike. Author Bruce R. Hopkins is widely recognized as the leading authority on the subject; in this thoroughly revised Twelfth Edition, he provides all the updates you need to stay current on the latest changes to tax code, regulatory, and case law developments. Annual supplements available with the book will ensure that you don't miss any important updates.Making solid decisions about the future of any tax-exempt organization requires a firm and up-to-date understanding of the relevant tax and other law. This reference provides guidance on the latest developments in eligibility for tax exemption, the private inurement and private benefit doctrines, nonprofit governance, lobbying, political campaign activity, public charities, private foundations, donor-advised funds, unrelated business activities, reporting, disclosure requirements, and more. Understand the tax code, regulations, and case law pertaining to all categories of tax-exempt organizationsAccess the nonprofit law standard reference guide, written by the leading legal expert on tax-exempt organizationsPrepare yourself to make well-founded strategic decisions about the current and future actions of your organizationReview annual supplements that provide plain-English information on changes for each tax yearWritten in a practical format that’s accessible to lawyers and non-lawyers alike, The Law of Tax-Exempt Organizations, Twelfth Edition, is a trustworthy resource for anyone involved in advising or managing charitable organizations, social welfare entities, associations, clubs, or any other type of tax-exempt entity.