Nonprofit Organizations Law and Policy Third Edition - Libraries ...
Nonprofit Organizations Law and Policy Third Edition - Libraries ...
Nonprofit Organizations Law and Policy Third Edition - Libraries ...
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TABLE OF CONTENTS<br />
Page<br />
PREFACE - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ v<br />
TABLE OF CASES -- ------------- ------- --------------------- -------- ---_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ XXV<br />
Chapter 1. Overview of the <strong>Nonprofit</strong> Sector ----------------------------- 1<br />
L Nature of a <strong>Nonprofit</strong> Organization -------------------________________________ 1<br />
Note ------------------ ----- ----- --------- ----- --------- --------__ -__ -_ _ __ _ 2<br />
Questions --------- ----- ------- -------- --- ---- ----- ---- ------___ _ __ _ ___ __ __ _ _____ 3<br />
Association for Preservation of Freedom of Choice v_ Shapiro --------- 3<br />
Note ---------------------------------------------------------------------------_ _ 5<br />
Questions -------------------------------- ---------- --------- ------- ----------___________ 6<br />
Slee v. Commissioner ------------------ --------- ----------- ---- --------------- _____ - 6<br />
Questions ---------------------------------- ------- ---- ------ ------- --------------- ------ 8<br />
Haring v. Blumenthal ---------- -------- -------- ---------- -- ---------- ---- --- ------- 8<br />
Note -------------------------------------------------------------------------------------- 14<br />
Questions ------------------------------------------------------------------------------- 15<br />
Big Mama Rag v. United States ------------------------------------------------- 15<br />
National Alliance v. United States---------------------------------------------- 20<br />
Questions -------------------------------------------------------------------------------<br />
Nationalist Foundation v. Commissioner ------------------------------------<br />
24<br />
25<br />
Problem ---------- -- ------ --------- ------ --------- -------- ---------- ------- ------ -------- 27<br />
II. Organizational Structure of a <strong>Nonprofit</strong> Organization ------------------ 27<br />
A. Trust-------- ------- -------- ------ ------- --------- ------ --------- ----- --- ------------ 27<br />
Restatement, Trusts ------- ------- -------- -------- ------- ------- --------------- 28<br />
§ 348. Definition of Charitable Trust------------------------------- 28<br />
Restatement, Trusts------------------------------------ -------- ------- 28<br />
§ 364. Indefinite Beneficiaries ---------------------------------------- 28<br />
Restatement, Trusts --- -------- ---- -- ----- ----------------------------- 28<br />
§ 380. Extent of Trustee's Powers----------------------------------- 28<br />
B. Association ------ ------- ---- --------- ------- -------------------- ------------------- 29<br />
Uniform Unincorporated <strong>Nonprofit</strong> Association Act ---------------- 29<br />
Problem -------------------- --------------------------------------- ----------------- 29<br />
Note --------------------------------------------------------------------------------- 30<br />
C. <strong>Nonprofit</strong> Corporation -- ----- ------- ----- ------- ------ ------- ------ ----------- 30<br />
1. Model <strong>Nonprofit</strong> Corporation Acts ----------------------------------- 30<br />
2. Status of a <strong>Nonprofit</strong> Corporation as a Charitable Trust -----<br />
Uniform Supervision of Trustees for Charitable Purposes<br />
31<br />
Act --------------------------------------------------------------------------- 32<br />
California Government Code ------------------------------------------- 32<br />
§ 12580----- ----- ----- ----- ----- ------ ----------------------------------------- 32<br />
§ 12581------ ------ ----- ----- ----- ----- ---------------------------- ------------ 32<br />
Younger v. Wisdom Society --------------------------------------------- 33<br />
People v. George F. Harding Museum ------------------------------- 36<br />
xiii