Statutory Supplement to Corporations: Including Partnerships and Limited Liability Companies
Author: Robert W Hamilton
The Fifth Edition has retained many cases from the previous edition, particularly those that teach well. Recent cases have not been substituted for older ones simply because they are newer. A number of changes, however, have been made to reflect new developments. These changes include the approval by NCCUSL of the Uniform Partnership Act (1993); the development and growth of Limited Liability Companies and Limited Liability Partnerships; developments in the area of piercing the corporate veil: tort liability, reverse piercing, and further amendments to the Texas statute; the SEC's so-called Small Business initiative; the American Law Institute's Corporate Governance Project and developments in the law of close corporations.
New interesting book: Everything I Know I Learned Over Tea or Joie de Vivre
Nonprofit Organizations Law and Policy (American Casebook Series)
Author: Marilyn E Phelan
The casebook, Nonprofit Organizations–Law and Policy, by Marilyn Phelan and Robert Desiderio, is a comprehensive coverage of the laws relating to the nonprofit sector. It describes the possible organizational structures for nonprofit organizations, sets out the rules and procedures to organize and operate a nonprofit organization, discusses the fiduciary obligations of directors and trustees as well as the penalty taxes for failure to follow certain Federal standards of care, and covers all the Federal tax laws relating to the obtaining and maintaining of tax exempt status for nonprofit organizations as well as the taxation of nonprofit organizations. Chapters are devoted to an explanation of the tax laws that determine public charity versus private foundation status for charitable organizations and the laws applicable to charitable giving, including the regulation of charitable solicitations and application of the cy pres doctrine. The casebook includes chapters on the general and specialized laws applicable to several diverse types of nonprofits, such as charitable organizations generally, but also churches and other religious organizations, schools, hospitals, social clubs, trade and professional organizations, political organizations, and homeowners' associations. These chapters address First Amendment constraints applicable to religious organizations, freedom of association, antitrust laws applicable to nonprofit organizations, and problems relating to dissolving nonprofit organizations, including a discussion of legal issues relating to the conversion of nonprofit hospitals to for-profit entities. The casebook will provide law students the expertise needed to represent thegrowing number of nonprofit organizations.
Table of Contents:
PrefaceTable of Cases
Chapter
Overview of the Nonprofit Sector
Nature of a Nonprofit Organization
Organizational Structure of a Nonprofit Organization
Trust
Association
Nonprofit Corporation
Nongovernmental Organization (NGO)
Foreign Nonprofit Organizations and Philanthropy Abroad
Synopsis of French Law on Non–Profit Organizations
Synopsis of Italian Law on Nonprofit Organizations
The Nonprofit Corporation
Nature of a Nonprofit Corporation
Creation of a Nonprofit Corporation
Articles of Incorporation
Bylaws
Authorization to Conduct Affairs in Another State
Obtaining Tax–Exempt Status
Directors
Management of a Nonprofit Corporation
Meetings of Directors
Removal of Directors
Members
Rights of Members
Meetings
Removal of Members
Members' Derivative Actions
Governance of a Nonprofit Organization
State Standards of Conduct
Fiduciary Obligations
Indemnification of Directors
Disposition of Assets upon Dissolution
Enforcement of Fiduciary Obligations
Volunteer Immunity from Liability
Federal Standards of Conduct
Self–Dealing
Excess Benefits Transactions
Charitable Organizations
Background
Section 501(c)(3) Elements
Organizational and Operational Tests
Social Welfare Organizations
Obtaining and Maintaining Tax Exempt Status
Obtaining Tax Exempt Status
Maintaining Tax Exempt Status
Commercial Activity
Private Benefit
Private Inurement
Excess Benefit Transaction
Action Organization
Public Policy
Public Charities
Requirements for Public Charity Status
Section 509(a) Organizations
Section 509(a)(1) Organizations
Section 509(a)(2) Organizations
Section 509(a)(3) Organizations
Section 509(a)(4) Organizations
Filing Requirements
Private Foundations
Private Operating Foundation
Excise Tax
Self–Dealing
Failure to Distribute Income
Excess Business Holdings
Jeopardizing Investments
Taxable Expenditures
Termination of Private Foundation Status
Fundraising
The Importance of Fundraising
Regulation of Charitable Solicitations
Charitable Contribution Deductions
Quid Pro Quo
Services
Timing
Unconditional Gift
Amount of Deduction
Appraisals of Donated Property
Substantiation
Deferred Giving
Cy Pres Doctrine
Unrelated Business Taxable Income
History of the Unrelated Business Income Tax
Pre–Revenue Act of 1950
The Revenue Act of 1950
The Regulations
Organizations to Which 'UBIT' Applies
Elements of the Unrelated Business Income Tax (UBIT)
Unrelated Trade or Business
Regularly Carried On
Substantially Related
Exceptions to "UBIT"
Modifications
Churches and Other Religious Organizations
Definition of a "Church"
Membership
Association Status
Liability of Members of a Religious Organization
Property Ownership
Incorporation of Religious Associations
Specialized Tax Issues Relating to Religious Organizations
Involvement in Political Activities
Tax Audits of Churches
Other Tax Issues
Schools
Role of Private Schools
Tax Exempt Status of Private Schools
Rights of Students
Suspension of Students
Privacy Rights
Hospitals
Organizational Structure
Reorganizations of Nonprofit Hospitals
Exemption from Property Taxes
Abandonment of Nonprofit Hospital Status
Conversion to For–Profit Status
Social Clubs
Nature of Social Clubs
Right of Association
Taxation of Social Clubs
Business Use of a Social Club
Fraternities and Sororities
Trade and Professional Organizations
Trade Association Status
Trade Shows
Political Activities
Antitrust Regulations
Membership in Trade Associations
Political Organizations
Regulation of Political Organizations
Taxation of Political Organizations
Separate Fund for Political Expenditures of Nonprofit Organizations
Political Activities of § 501(c)(3) Organizations
Registration Requirements for Tax Exempt Political Organizationsv Homeowners' Associations
Nature of Homeowners' Associations
Rights and Liabilities of Members
Index
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