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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

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