Nonprofit Organizations Law and Policy Third Edition - Libraries ...

vi PREFACE
applicable to private foundations that engage in certain prohibited activities.
The eighth chapter covers laws relating to fund raising. It includes a discussion
of the charitable contribution deduction--when a donor is entitled to a
deduction for a charitable contribution, the amount of the deduction when the
donation is in the form of property, the annual limitations on the amount of
the deduction, and issues related to deferred giving. The chapter also covers
the laws regulating charitable solicitations and the effect of restrictions on
gifts to include a discussion of the cy pres doctrine and the doctrine of
deviation.
The ninth chapter sets out the commercial activities of nonprofit organizations
that are subject to tax and explains how and why these activities are
taxed. It reviews the history of the unrelated business income tax (UBIT).
Chapters 10 through 16 address legal issues specific to some of the
different types of nonprofit organizations. For example, chapter 10 covers
laws relating to religious organizations. It addresses First Amendment constraints,
involvement of religious organizations in political activities, tax
audits of religious organizations, and problems relating to property ownership
and liability of members because of the associational status of many churches
and other religious organizations. Chapter 11 addresses certain legal and tax
issues that affect private schools, such as nondiscrimination requirements for
tax exempt status, rights of students, voucher systems, and First Amendment
concerns for private religious schools. Chapter 12 covers specific issues unique
to hospitals, such as physician recruitment, involvement in partnerships with
for-profit entities, hospital reorganizations, and legal and tax concerns when
hospitals seek to convert to for-profit status. Chapter 13 covers special
taxation issues relating to social clubs and to the status of fraternities and
sororities as social clubs. The chapter also addresses members' rights of
association and expands the issue to apply it to members of charitable
organizations. Chapter 14 covers specialized legal issues relating to trade and
professional organizations, such as the proxy tax, antitrust regulations, and
members's rights. Chapter 15 gives students a further insight into the
problem of nonprofit organizations being involved in political campaigns as it
addresses regulation of, and specific legal requirements and tax issues related
to, political organizations. The last chapter addresses the home owners'
association, its nature as well as the rights and obligations of members.
Although this casebook does not include all the laws relating to nonprofit
organizations, it is comprehensive enough that it will provide the reader with
a basic understanding of the principal issues that confront all types of
nonprofit organizations. Thus, we think that the materials in the book will be
of interest and will very helpful both to laws students and to attorneys who
represent nonprofit organizations.
We wish to extend special thanks to Salli Anne Swartz, Avocat a la Cour,
Paris, France, for submitting a synopsis on laws in France relating to
nonprofit organizations and to Marie Pierre Gay, Avocat a la Cour, for her
contribution and assistance. We also thank Professor Giovanni Maria Riccio,
Professor of Law, University of Salerno, for preparing a synopsis on the laws