TAX-EXEMPT ORGANIZATIONS AND
The authoritative reference for nonprofit law, The Law of Tax-Exempt Organizations 12th edition details the complex set of statutes, regulations that govern this diverse category of organizations, IRS rulings, and court opinions. This new edition includes the most up-to-date coverage of subjects such as: nonprofit governance, and new rules for donor advised funds and supporting organizations, updates on unrelated business activities.
New legislation, Treasury regulations, and many IRS rulings make it necessary to keep abreast of the myriad changes in the tax law applicable to private foundations. From author Bruce R. Hopkins comes The Tax Law of Private Foundations, 5th edition, the definitive guide for those responsible guiding private foundations through the self-dealing, excess business holdings, taxable expenditures, and other laws.
DONOR-ADVISED FUNDS: LAW AND POLICY
In his newest book, Hopkins summarizes the extensive body of law and explores the many policy issues surrounding the nation’s hottest charitable giving vehicle and strategy: the donor-advised fund. The book provides a detailed explanation of the workings of these funds, the support and opposition they are generating, and the new spurt in attempts by the federal government to regulate them.
The book explores the donor-advised fund legal landscape, looking at donor-advised funds in general, and the different contexts in which these funds are used. The history of donor-advised funds is recounted, including the role of community foundations, the emergence of private foundations, the impact of the 1969 tax reform legislation, and the 2006 legislation that created the statutory basis for these funds. The many criticisms of donor-advised funds are summarized, followed by critiques of the various allegations.
The book also provides a thorough analysis of the principal legal issues concerning donor-advised funds, including whether there is a need for some form of mandatory payout, the matter of distributions from donor-advised funds enabling donors and donor advisors to attend charity-sponsored events, and uses of donor-advised funds by private foundations. The book will conclude with an extensive summary and analysis of the proposed tax regulations concerning donor-advised funds issued by the Department of the Treasury and IRS.
Bruce R. Hopkins has authored more than 35 books about nonprofit law, published by Wiley, a leading provider of content-enabled solutions to improve outcomes in research, education and professional practice.
The books featured here are the top-selling editions. Visit Wiley's website to order copies.
Hopkins also has published books with other publishers, as featured on this site.
In addition to his Wiley titles, Hopkins has written two memoirs and two books of poetry.
See a list of Hopkins' of titles here.