Chapter 1 General Operations of a Nonprofit Organization 1
Chapter 2 Boards of Directors and Conflicts and Liability 27
Chapter 3 Private Inurement and Private Benefit 56
Chapter 4 Lobbying 74
Chapter 5 Political Activities 92
Chapter 6 Public Charity Status 107
Chapter 7 Fund-Raising Regulation 132
Chapter 8 Planned Giving 162
Chapter 9 Fund-Raisers’ Inquiries 186
Chapter 10 Unrelated Business Activities 203
Chapter 11 Subsidiaries 224
Chapter 12 IRS Audits of Nonprofit Organizations 241
Endnotes 264
Index 280