Starting and Managing a Nonprofit Organization: A Legal Guide

By Bruce R. Hopkins | Go to book overview

Index

A
Absolute percentage limitation, 152
Accountable care organization, 5, 230
Accountable plans, 279–280
Accountants:
finding, 27
and key decisions, 241
role of:
in computing public support, 81
in exemption application preparation, 26
in planned giving, 246
specialization by, 26
Accounting method, functional, 155
Acquisition indebtedness, 175
Action organizations, 186, 198
Advertising, 172, 286
Advisory committees, 18
Advocacy communications, 203
Affiliated organizations:
defined, 190–191
policies concerning, 275
Affinity card programs, 178
Aggregate principle, 231
Agricultural organizations:
private inurement doctrine and, 55
tax treatment of, 41
American National Red Cross, 94
Ancillary joint ventures, 229–230
Annual information returns:
disclosure of, 122–125
due date, 125
electronic filing of, 116–117
exceptions from filing, 116, 120–121
and fundraising regulation, 154–156
general rules, 109–110
and governance, 98–99, 102
parts, 111–112
penalties, 121–122
for private foundations, 119–120
review of, policy as to, 275–276
schedules, 112–115
sequencing guidelines, 115–116
and tax-exempt status, 116–117
Annual reports, state, 126–127
Appearances, significance of, 61
Applicable tax-exempt organizations, 59
Application for recognition of exemption:
bizarre IRS positions as to, 77–78
disclosure of, 75
exemptions from filing, 78
and fundraising regulation, 154–156
parts of, 68–71
as portrait of organization, 67, 74–75
procedure as to, 66–68
Appraisal rules, 139–141
Appraisal summary, 139
Appraisals, qualified, 139–140
Appraisers, qualified, 141
Appreciated property gifts, 135, 233
Articles of incorporation:
contents of, 9
exemption application and, 68–69
significance of, 8–9
understanding of, 313
Articles of organization, 6
Artwork, treatment of, 114–115
Ascending liability, 105
Asset reserves, 260
Assets test, 87
Assistant secretary, appointment of, 20
Assistant treasurer, appointment of, 20
Audits, IRS:
advance preparation for, 300–302
appeals process, 307–308
of churches, 309–310
closing agreements, 307
correspondence, 295
criminal, 296
examiners, coping with, 304–305
field, 295
hardening the target, 300–302
issues, 294
office, 295
process, 306–307
reasons for, 294
team, 295–296
tours, 306

-353-

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