Wiley Nonprofit Law, Finance and Management

5 primary works • 7 total works

Private Foundations

by Bruce R. Hopkins and Jody Blazek

Published 1 March 2004

With more than 50,000 private foundations in the United States and the increasing scrutiny of the IRS, this much-needed, annually updated manual provides you with a wide range of tax rules and regulations for these foundations. Coauthored by a lawyer and tax accountant, the revised and expanded Third Edition includes practical tax compliance suggestions and in-depth legal explanations. Capturing all-new developments in the private foundations arena, this new edition presents you with line-by-line instructions, sample-filled IRS forms, and complete citations.

The Legal Answer Book for Private Foundations

by Bruce R. Hopkins and Jody Blazek

Published 21 April 2008

990 Handbook

by Jody Blazek

Published 26 April 2001

Hands-on guidance to help nonprofits through the tax filing maze Forms 990 provide a wealth of financial and programmatic information to enable government regulators, funders, journalists, and the interested public to measure a nonprofit's performance. A copy of the forms must be provided to anyone who asks; charities' forms are now posted for public view on the Internet courtesy of Guidestar.org. These forms are the most widely used tools for evaluating tax-exempt organizations. Schools, health and welfare organizations, business leagues, civic associations, museums, parent groups, garden clubs, private foundations, and the myriad of other nonprofit organizations recognized under section 501 of the federal tax code must file this form annually. Clear, correct, and concise preparation of Forms 990-EZ, 990, 990-PF, and 990-T is important, not only as financial documents, but also as a means of communicating an organization's mission and accomplishment to the public. Demystifying the Forms 990 for financial professionals and nonprofessionals alike, this user-friendly handbook walks you through the federal tax compliance process to assure maintenance of tax-exempt status.
Blazek is widely recognized for her ability to translate complicated concepts into understandable language and explain the why and how Forms 990 should be prepared. In this book, readers will find: Comprehensive, fill-in forms with line-by-line instructions including a synopsis of applicable tax issues Explanation of consequences of answers that can have several consequences Suggestions for dealing with the IRS as an organization grows and changes Ways to maximize deductions in calculating tax due on unrelated business income Tips for successful navigation of the interactive parts of Form 990-PF and reducing excise tax

Tax Planning and Compliance for Tax-Exempt Organizations

by Jody Blazek

Published 28 February 1997

The essential time-saving guide to the latest in nonprofit tax rules, regulations, and procedures

Tax rules and regulations change annually, and nonprofit organizations know that staying compliant means staying up to date. But wading through tax code is less than helpful in the field, whereas the clear, practically oriented instruction inside provides the quick reference accountants, lawyers, and executives need. In the latest edition of Tax Planning and Compliance for Tax-Exempt Organizations, you'll find straightforward information on changing Unrelated Business Income (UBI) rules, joint ventures, sponsorships, deductions against UBI, preparation of IRS forms, and more.

Nonprofit organizations—including health and welfare organizations, colleges and universities, private foundations, churches, libraries, museums, cultural institutions, and other smaller groups—contend daily with the possibility of losing their tax-exempt status. From qualifying and applying for that status, to maintaining and managing it, every nonprofit organization must plan and monitor ongoing procedures, activities, and forms to comply with federal, state, and local regulations.

• Access easy checklists for reporting, compliance, eligibility, and more
• Examine sample bylaws, applications, and forms
• Utilize comparison charts and other visual aids for easy reference
• Review bullet lists that compare what is and what is not acceptable

Tax Planning and Compliance for Tax-Exempt Organizations is an indispensable guide to navigating the complex maze of nonprofit tax rules and regulations.

The Planning Guide for the Law of Tax-Exempt Organizations

by Bruce R. Hopkins

Published 26 July 2004

Your source for hands on legal and tax planning tips and guidance. This indispensable companion to the best selling "The Law of Tax Exempt Organizations, Eighth Edition" offers professionals representing and advising tax exempt organizations a wide variety of practical planning tips, guidance, and information that can help them better serve clients. Written by the leading legal authority in the nonprofit sector, this guide features a digest of recent legislation, court opinions, and IRS public and private rulings. It includes a helpful checklist of forms and an inventory of penalties. Additionally, it features commentaries designed to provide guidance and perspective to exempt professionals and organizations as to how to cope with the development in the law in their practices and the operation of their programs.

Retirement Assets and Charitable Gifts

by Christopher R. Hoyt and Bruce R. Hopkins

Published 23 April 1999

This book explains, in plain language, the complex rules and regulations governing charitable gifts made from retirement accounts--gifts that are becoming the preferred option for charities, donors, donors' heirs, and donors' financial advisors. Laying out an advantageous tax strategy for both charities and donors, it addresses the elements that make the best charitable and estate plan, as well as provides detailed methods and real-life examples for conducting complicated transactions.

Hopkins' Nonprofit Law Dictionary

by Bruce R. Hopkins

Published 27 May 2015

A focused, invaluable guide to nonprofit legal terminology and definitions

The Bruce R. Hopkins Nonprofit Law Dictionary is a thorough professional reference for the terminology and definitions surrounding the law of tax-exempt organizations. Author Bruce R. Hopkins, the country's leading expert in nonprofit law, draws upon 45 years of practice to deliver a true dictionary reference for attorneys specializing in nonprofit law and tax law. The book's terminology and definitions are derived from constantly changing statutes, government agency regulations and rulings, court opinions, and government forms and instructions, with citations provided where appropriate. Modeled after a conventional dictionary, this book offers quick navigation to the information of interest, and points you toward the other Hopkins guides that provide more in-depth information should you require it.

The devil is in the details, and nowhere is that statement truer than in the legal profession. Incorrect interpretation of a single phrase can cause consequences for both client and attorney, and verbiage may be intentionally vague with unexpectedly broad or narrow definitions. This guide gives you the most commonly accepted interpretations of terminology related specifically to nonprofit law, so you can feel confident in the quality of service you provide to your clients.

• Stay up to date on the latest in nonprofit law
• Confirm the accepted definitions of legal terms and phrases
• Learn where to turn for deeper guidance on specific topics
• Gain expert insight into obscure and complex definitions

Stop spending time wading through textbooks and case law, only to wonder whether or not the information you eventually found applies to nonprofit law in the same way. Focused specifically on the law as it applies to the nonprofit sector, the Bruce R. Hopkins Nonprofit Law Dictionary is an indispensable reference that gives you the information you need quickly and easily.