TAX-EXEMPT ORGANIZATIONS AND
PRIVATE FOUNDATIONS

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 EDITION

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.

Coming Soon

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. 


This book will be published soon, and a publication date will be posted when it is announced.

In Progress

THE BEST OF BRUCE R. HOPKINS' NONPROFIT COUNSEL -- 1984-2020

In this book, Bruce Hopkins goes way back in time, and also not so far back, to reproduce his picks for the more interesting – and, depending on one’s standpoint, entertaining – articles from his monthly newsletter, spanning 37 years of publication of developments in nonprofit law.  The result is a panorama of major and, in some instances, maybe not so major, events in the evolution of the law regarding tax-exempt organizations over recent decades.   Bruce is of the view that this volume gives a “fresh perspective” to these regulatory events, offering lawyers, accountants, and others in the nonprofit law realm a casual read about their favorite subjects.

The book categorizes these law developments into 29 parts, making this informative narrative an exploration of nearly all aspects of nonprofit law that have unfolded over close to four decades.  Covered are items of legislation, regulations, IRS rulings, and court opinions pertaining to tax-exempt status, governance, the commerciality doctrine, the private inurement and private benefit doctrines, intermediate sanctions, lobbying and political campaign activities, private foundations, supporting organizations, donor-advised funds, subsidiaries and joint ventures, charitable giving, fundraising regulation, constitutional law, the IRS “scandal,” and more.

Bruce reports that writing the Nonprofit Counsel is one of his life’s great pleasures, and he looks forward to each month’s collection of articles (big and small) about nonprofit law.  He found the assembly of material comprising this book immensely gratifying and enjoyable, hoping that readers will share in some of this satisfaction.

Bruce thanks John Wiley & Sons for publishing the Nonprofit Counsel since the fall of 1987.
This book will be published soon, and a publication date will be posted when it is announced.

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.

(c) 2019 BRUCE R. HOPKINS

LEARN MORE AT: BRUCERHOPKINSLAW.COM