Nonprofit Organizations, Cases and Materials (University Casebook Series)
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Nonprofit Organizations, Cases and Materials (University Casebook Series)
The Fourth Edition of this pioneering casebook includes a comprehensive mix of materials that is adaptable to a survey course, a policy-oriented seminar, or a more specialized J.D. level tax class. Every major topic is accompanied by a skillfully developed set of problems, and is enriched by lively author's notes and questions, and bibliographic references. Highlights of the Fourth Edition include: Coverage of all significant developments since the last edition, including best practices and reform proposals for nonprofit governance; new investment and donor stewardship standards under UPMIFA; emergence of the social enterprise movement; heightened Congressional scrutiny of hospitals and universities; changes to the public charity support tests and ruling procedures; and the many tax code reforms in the Pension Protection Act of 2006.A comprehensive new Revenue Ruling on political campaign activities of 501(c)(3) public charities.An updated chapter on commerciality, with more streamlined coverage of the impact of commercial activities on exempt status, the unrelated business income tax, and complex structures such as joint ventures. Major revisions to the chapter on private foundations, emphasizing basic concepts and including an overview of the new regulatory regime for supporting organizations and donor-advised funds.An up-to-date survey of the ongoing Congressional scrutiny of nonprofit sector abuses and pending charitable tax reform legislation.Pruning of dated materials and technical minutia, and more tightly-edited cases, notes, and problems.