Contains index.

Contents -- Preface to the Fourth Edition -- Acknowledgements -- Unit I. The Context of Charitable Organization Law -- Introduction -- Birth of a Charitable Organization -- Nonprofit Board Governance -- Tax-Exempt Purposes of §501(c)(3) Organizations -- Unit II. Raising Money -- Charitable Solicitations -- Charitable Contributions -- Private Foundations and Their Alternatives -- Raising Funds from Commercial Activities -- Unit III. Issues While Running the Organization -- Inurement, Private Benefit, and Excess Benefit Transactions -- Related Entities -- Lobbying and Political Campaign Activities -- Accountability -- Unit IV. Ending the Organization -- Dissolution, Merger, and Conversion -- Table of Cases -- Table of Statutes -- Index

This fourth edition of Nonprofit Law: The Life Cycle of a Charitable Organization examines the full spectrum of legal challenges that may arise through the life cycle of a Section 501(c)(3) organization—from formation and fundraising to daily operations and eventual dissolution. In a clear and accessible format, it includes extensive notes that provide valuable context and perspective, as well as thoughtfully crafter questions and problems that integrate case law, statutes, and scholarly commentary.

This edition not only provides readers with a comprehensive understanding of both federal and state regulations affecting nonprofit entities, but also covers key corporate, tax, and compliance issues that nonprofit leaders and their legal counsel frequently encounter. --Back cover