Nonprofit Law for Colleges and Universities – Essential Questions and Answers for Officers, Directors, and Advisors

Preface.
<p>About the Authors.</p>
<p>Chapter 1 Nonprofit Organizations Law Generally.</p>
<p>Nonprofit Law Basics.</p>
<p>Federal Tax Law Basics.</p>
<p>Chapter 2 Nonprofit Educational Organizations.</p>
<p>Education Law Basics.</p>
<p>Demographics.</p>
<p>Nonprofit Law Basics.</p>
<p>Chapter 3 Acquiring and Maintaining Tax–Exempt Status.</p>
<p>Nonprofit and Tax–Exempt Entities.</p>
<p>Exemption Application Basics.</p>
<p>General Procedures.</p>
<p>Application Form 1023.</p>
<p>Form 1023, Schedule B.</p>
<p>Group Exemption.</p>
<p>Chapter 4 Acquiring and Maintaining Public Charity Status.</p>
<p>Public Charity Law in General.</p>
<p>Supporting Organizations in General.</p>
<p>Type III Supporting Organizations.</p>
<p>General Supporting Organization Questions.</p>
<p>Donor–Advised Funds.</p>
<p>Chapter 5 Governance.</p>
<p>Chapter 6 Private Inurement, Private Benefit, and Excess Benefit Transactions.</p>
<p>Introduction.</p>
<p>Private Inurement.</p>
<p>Private Benefit.</p>
<p>Intermediate Sanctions.</p>
<p>Chapter 7 Executive Compensation.</p>
<p>Concept of the Executive.</p>
<p>Payment of Reasonable Compensation.</p>
<p>Executive Compensation and the Governing Board.</p>
<p>Chapter 8 Legislative Activities.</p>
<p>Expenditure Test.</p>
<p>Social Welfare Organizations.</p>
<p>Trade, Business, and Professional Associations.</p>
<p>Reporting Requirements.</p>
<p>Chapter 9 Political Campaign Activities.</p>
<p>Basic Federal Tax Law Rules.</p>
<p>IRS Enforcement Efforts.</p>
<p>Federal Election Laws.</p>
<p>Reporting Requirements.</p>
<p>Chapter 10 Endowment Funds.</p>
<p>Endowment Fund Basics.</p>
<p>Demographics.</p>
<p>Endowment Fund Management.</p>
<p>Endowment Fund Investments.</p>
<p>Endowment Fund Distributions.</p>
<p>Endowment Fund Criticisms.</p>
<p>Chapter 11 Scholarships, Fellowships, and Other Student Assistance.</p>
<p>Scholarship and Fellowship Law.</p>
<p>Other Student Assistance Programs.</p>
<p>Chapter 12 Charitable Giving Rules.</p>
<p>Charitable Giving Rules Basics.</p>
<p>Percentage Limitations.</p>
<p>Conditional, Unrestricted, and Restricted Gifts.</p>
<p>Unique Forms of Donors.</p>
<p>Special Gift Situations.</p>
<p>Charity Auctions.</p>
<p>Planned Giving.</p>
<p>Charitable Remainder Trusts.</p>
<p>Pooled Income Funds.</p>
<p>Charitable Gift Annuities.</p>
<p>Charitable Lead Trusts.</p>
<p>Other Gifts of Remainder Interests.</p>
<p>Chapter 13 Fundraising Regulation.</p>
<p>Federal Law Requirements.</p>
<p>State Law Requirements.</p>
<p>Chapter 14 Unrelated Business Activities in General.</p>
<p>General Unrelated Business Rules.</p>
<p>Basic Rules.</p>
<p>Debt–Financed Property Rules.</p>
<p>Other Unrelated Business Rules.</p>
<p>Chapter 15 Contemporary Application of the Unrelated Business Income Rules.</p>
<p>Chapter 16 Entity Planning.</p>
<p>Joint Venture Basics.</p>
<p>Partnerships and Limited Liability Companies.</p>
<p>Tax–Exempt Organizations and Joint Ventures.</p>
<p>Tax–Exempt Organizations, Partnerships and Limited Liability Companies.</p>
<p>Information Reporting.</p>
<p>Chapter 17 Annual Information and Other Returns.</p>
<p>General Requirements.</p>
<p>Return Contents.</p>
<p>Unrelated Business Income Tax Returns.</p>
<p>Accounting Methods and Financial Statements.</p>
<p>Changes in General Operations.</p>
<p>Public Inspection and Recordkeeping Requirements.</p>
<p>Sanctions.</p>
<p>Chapter 18 Disclosure and Distribution Rules.</p>
<p>Annual Information Returns.</p>
<p>Exemption Applications.</p>
<p>Disclosure and Distribution Sanctions.</p>
<p>Provision of Goods And Services.</p>
<p>Fundraising Disclosure.</p>
<p>Other Documents and Requirements.</p>
<p>Index.</p>