Non-Profit Organizations Cases and Materials,9781566627634

Non-Profit Organizations Cases and Materials

by ;
Edition: 2nd
ISBN13: 9781566627634
ISBN10: 156662763X
Format: Hardcover
Pub. Date: 1999-06-01
Publisher(s): Foundation Pr
List Price: $113.40

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Summary

The second edition of this pioneering casebook includes a comprehensive mix of materials that are adaptable to a survey course, a policy-oriented seminar, or a more specialized J.D. or graduate-level tax class. Every major topic is accompanied by a skillfully developed set of problems, lively author's notes and questions, and bibliographic references. Important new highlights include: Expanded discussions of conversions of nonprofit health care providers to for-profit status and whole hospital joint ventures Complete coverage of the intermediate sanctions tax legislation, including proposed regulations

Table of Contents

Preface to the Second Edition v
Preface vii
Acknowledgements xi
Table of Cases
xxxiii
Table of Statutes
xliii
Table of Treasury Regulations
lix
Table of Revenue Rulings
lxiii
Table of Miscellaneous Rulings
lxv
Table of Authorities
lxvii
PART ONE. Introduction 1(58)
An Overview of the Nonprofit Sector
2(57)
Introduction
2(8)
Dimensions of the Nonprofit Sector
10(17)
Charity, Philanthropy and Nonprofit Organizations: An Historical Introduction
27(10)
Rationales for the Nonprofit Sector
37(19)
The Legal Framework
56(3)
PART TWO. Organization and Operation of Nonprofit Organizations-The State Perspective 59(262)
Formation and Dissolution
60(84)
Choice of the Legal Form of a Nonprofit Organization
60(4)
Basic Statutory Approaches to the Nonprofit Corporation
64(8)
Purposes and Powers of Nonprofit Corporations
72(34)
Dissolution and Distribution of Assets
106(28)
Conversion from a Nonprofit Organization to a For-Profit Entity
134(7)
Other Nonprofit Restructuring
141(3)
Operation and Governance
144(134)
Introduction
144(1)
Boards of Directors and Trustees
145(7)
Fiduciary Obligations
152(100)
Enforcement of Fiduciary Obligations
252(26)
Regulation of Charitable Solicitation
278(43)
Introduction
278(9)
Constitutional Restrictions on Regulation
287(29)
Proposals for Reform: Federal Regulation of Charitable Solicitation
316(5)
PART THREE. Taxation of Nonprofit Organizations 321(618)
Tax Exemption: Public Benefit Organizations
322(280)
Introduction
322(7)
The Rationale for Charitable Tax Exemptions
329(22)
Basic Requirements for Charitable Tax Exemption
351(112)
Commercial Activities and Joint Ventures
463(31)
Inurement, Private Benefit and Intermediate Sanctions
494(26)
Limitations on Lobbying and Political Campaign Activities
520(60)
Social Welfare Organizations
580(1)
Procedural Issues
581(21)
Private Foundations
602(99)
The Universe of Private Foundations
602(37)
Avoiding Private Foundation Status
639(33)
Private Foundation Excise Taxes
672(29)
Tax Exemption: Mutual Benefit Organizations
701(50)
The Rationale for Tax Exemption
701(9)
Labor, Agricultural and Horticultural Organizations
710(6)
Trade Associations and Other Business Leagues
716(14)
Social Clubs and Fraternal Organizations
730(17)
Other Mutual Benefit Organizations
747(4)
The Unrelated Business Income Tax
751(98)
Introduction
751(13)
The Nature of an Unrelated Trade or Business
764(38)
Exclusions From Unrelated Business Taxable Income
802(17)
Computation and Planning Issues
819(11)
Unrelated Debt-Financed Income
830(7)
Special Problems
837(5)
Proposals for Reform
842(7)
Charitable Contributions
849(90)
Introduction
849(19)
Charitable Contributions: Basic Principles
868(43)
Charitable Contributions of Property
911(18)
Planned Giving Techniques
929(10)
PART FOUR. Other Legal Issues Affecting Nonprofit Organizations 939(114)
Special Problems of Private Membership Association
940(65)
Introduction
940(1)
Judicial Intervention Into Private Association Affairs
941(8)
Membership as a Property Right
949(5)
Expulsion of Members
954(12)
Admission of Members
966(8)
Private Associations and the Constitution
974(31)
Antitrust and Nonprofits
1005(48)
Introduction
1005(3)
Health Care
1008(16)
Education
1024(17)
Damages for Antitrust Liability
1041(12)
Index 1053

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