nonprofit tax exempt cluster

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Detailed & Practical GuidanceResources for Tax-Exempt Nonprofits

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For more detailed information on this must-have resource, visit www.wiley.com/go/Hopkins or scan this QR code.

Confused by Recent Changes in the Tax Law?Are you looking for detailed access to Internal Revenue Code provisions, tax regulations, court opinions, and public and private rulings from the IRS? Are you looking for an easy-to-use reference—written in plain English—to help you understand the issues at hand and make informed decisions? Look no further. Here’s The Law of Tax-Exempt Organizations, Tenth Edition.

Detailed Guidance to Help You Keep Current—and Compliant

The definitive one-volume source of information on federal tax-exempt organi-zations laws by the leading legal authority in the nonprofit sector has just been updated and completely revised. Whether you’re a lawyer for or manager of a tax-exempt organization, with The Law of Tax- Exempt Organizations, Tenth Edition, you’ll stay up-to-date on all current tax law developments pertaining to exempt organizations.

The Tenth Edition gives you detailed documentation and citations, such as:

• Internal Revenue Code citations • References to regulations • IRS rulings • Court opinions • References to analyses in the author’s newsletter • Tables of cases • Tables of IRS rulings.

Supplemented annually*, significant updates include the latest developments in:

• Nonprofit governance • Totally revamped annual information return (Form 990) • New rules for donor-advised funds • New rules for supporting organizations • Expanded discussion of private benefit doctrine (to reflect recent IRS ruling activity) • Updates on unrelated business activities • Integration of new Treasury Department regulations, IRS rulings, and court opinions, and much more.

Unequaled in its breadth, this is the best tool you’ll find! And the e-book is being offered for FREE to new and existing base subscribers when you purchase the book . . . this is an unprecedented two-for-one offer you shouldn’t miss.


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The Law of Tax-Exempt Organizations

Hands-On Guidance—from the Leading Authority On Tax-Exempt Organizations!

BRUCE R. HOPKINS, Kansas City MO, is a senior partner with the fi rm Polsinelli Shughart PC. He is also the author of more than 35 books, as well as the monthly newsletter Bruce R. Hopkins’ Nonprofi t Counsel, all published by Wiley. Hopkins received the 2007 Outstanding Nonprofi t Lawyer Award (Vanguard Lifetime Achievement Award) from the American

Bar Association, Section of Business Law, and Committee on Nonprofi t Corporations. He is listed in The Best Lawyers in America, Nonprofi t Organizations/Charities Law, 2007-2008.

Hopkins maintains a website providing current information about the law of tax-exempt organizations, at www.nonprofi tlawcenter.com.

The Law of Tax-Exempt Organizations

TENTH EDITION

Bruce R. Hopkins

Hardcover + e-book 1056 pages 2011

ISBN 978-0-470-60217-1

USD $315.00 / CAD $347.00

USD $220.50 / CAD $242.90




Expert guidance to help you make sense of nonprofit tax rules and regulations.Are you looking for a useful guide to establishing and maintaining tax-exempt status for nonprofit organizations?

Are you looking for an authoritative reference—filled with easy-to-use checklists—to help you understand the issues at hand and make informed decisions?

Do you need a practical reference to guide you to a clear understanding of the many significant issues facing non-profit organizations?

Look no further.

From exempt-organizations expert Jody Blazek, here’s Tax Planning and Compliance for Tax-Exempt Organizations, Fifth Edition.

You get detailed guidance covering the many significant issues facing tax-exempt organizations, including:

• Compensation and possible private inurement

• Affiliation, separations, and mergers

• Donor disclosures, lobbying,and electioneering

• Employment taxes, and much more! Blazek is the author of six books in the Wiley Nonprofi t Series. Visit www.wiley.com for more information or scan this QR code.

Tax Planning and Compliance for Tax-Exempt Organizations

FIFTH EDITION

Jody Blazek with Amanda Adams

Hardcover + e-book 867 pages 2012 ISBN 978-0-470-90344-5

USD $250.00 / CAD $275.00

USD $175.00 / CAD $192.50

Completely revised and up to date!




Here are just some of the practical tools you’ll find in this indispensable guide: • A supplemental, annual update to keep subscribers current on relevant

changes in IRS forms, requirements, and related tax procedures

• Easy-to-use checklists highlighting such critical concerns as tax-exempt eligibility, reporting to the IRS, and tax compliance

• A variety of sample documents, including organizational bylaws, letters of application, and completed IRS forms

• Helpful practice aids, such as a comparison chart summarizing the differences between public and private charitable organizations

• Practical tips and suggestions for handling such critical situations as preparing for and surviving an IRS examination.

• Stay apprised of the latest developments with annual supplements.*

This is the best tool you’ll find, and as an added bonus, the e-book is being offered for FREE when you purchase the book. This is a special offer you shouldn’t miss! If you are not completely convinced, you can return it—satisfaction guaranteed.

Tax Planning and Compliance for Tax-Exempt Organizations

Hands-On Guidance—from the Leading Authority On Tax Planning and Compliance for Exempt Organizations

Jody Blazek is a partner in Blazek & Vetterling, a Houston CPA firm

focusing on tax and financial planning for exempt organizations and

the individuals who create, fund, and work with them. BV serves over

400 nonprofit organizations providing financial reporting and tax com-

pliance and planning services. Jody is a past chair of the Tax-Exempt

Organizations Resource Panel and was on the Form 1023 and 999 Revision Task

Forces for AICPA. She is a frequent speaker at nonprofit symposia.




For the Table of Contents, please scan this QR code.

The Tools You Need to Tackle Complex Legal Issues Healthcare tax law is constantly changing. Are you up to date? Keeping up with both health law and tax-exempt law is a difficult prospect. Trying to evaluate when, where, and how they overlap is even more confusing. So, if you’re looking for a compre-hensive, one-volume source of detailed information on federal, state, and local laws covering tax-exempt healthcare organizations, look no further.

Can Your Organization Pass the Scrutiny? Increased scrutiny of nonprofit healthcare organizations by regulators, legislators, and charity watchdog groups give you an even bigger reason to stay abreast of the changing law. Completely revised and updated, The Law of Tax-Exempt Healthcare Organizations, Third Edition gives you the clearest view available of the compli-cated legal and tax issues surrounding health care today. Written in plain English by leading experts in the fields of healthcare and nonprofit law, it gives you access to detailed explanations, enabling you to identify the appropriate legal citations for further research.

Whether you’re an in-house lawyer, accountant, board member, nonprofit executive,

or consultant for healthcare organizations, this revised and expanded third edition

gives you easy access to important developments that have occurred.

l Get detailed documentation and citations

l Access the references to regulations, rulings, cases, and tax literature

quickly and easily

l Stay apprised of the latest developments with annual supplements*.

As an added bonus, the e-book is being offered for FREE when you purchase the book . . . this is an unprecedented two-for-one offer you shouldn’t miss.




The Law of Tax-Exempt Healthcare OrganizationsThe Law of Tax-Exempt The Law of Tax-Exempt Organizations Organizations

Hands-On Guidance from the Leading Experts on Tax Law and Healthcare THOMAS K. HYATT is a principal with the law fi rm of Ober, Kaler, Grimes, and Shriver. His practice focuses on corporate and tax-exempt organization issues for health care providers. He represents a wide-array of organizations, including public and private hospitals, multi-hos-pital systems, home health agencies, HMOs, continuing care retirement communities, physi-cian clinics, and faculty practice plans.

BRUCE R. HOPKINS is a senior partner with the fi rm Polsinelli Shughart PC. He is also the author of more than 35 books, including The Law of Tax-Exempt Organiza-tions, 10e, The Law of Fundraising, 4e, Nonprofi t Law for Colleges and Universi-ties, Nonprofi t Governance, and Nonprofi t Law Made Easy, as well as the monthly newsletter Bruce R. Hopkins’ Nonprofi t Counsel, all published by Wiley.

The Law of Tax-Exempt Healthcare Organizations

THIRD EDITION

Thomas K. Hyatt, Bruce R. Hopkins

Hardcover + e-book 1130 pages 2008

ISBN 978-0-470-18398-4

USD $252.50 / CAD $277.99

USD $176.75 / CAD $194.53




The Industry Standard Trusted for Over 30 YearsDuring these turbulent times you need authoritative and timely advice on your not-for-profit organization’s financial and accounting needs. Fully updated and revised, this new edition is the resource you need now to ensure your not-for-profit organi-zation is current and compliant in its financial reporting and accounting practices. Chock full of checklists, sample documents, tips, and review points, you’ll find your-self reaching for this guide over and over again.

Everything You Need is Here! Fully Updated and Revised! • Presents the latest updates to regulatory reporting and disclosure

changes in recent years

• Reflects the totally revamped and revised AICPA accounting and audit guide for not-for-profit organizations

• Addresses concerns of all not-for-profit organizations, including health and welfare organizations, colleges and universities, churches and other religious organizations, libraries, museums, and other smaller groups

• Includes step-by-step procedures and forms, detailed explanations of financial statements, and a how-to section on setting up and keeping the books.

As an added bonus, the e-book is being offered for FREE when

you purchase the book . . . this is an unprecedented two-for-one offer you

shouldn’t miss.

Purchase your copy today and SAVE!

If you are not completely convinced, you can return it—satisfaction guaranteed.

Financial and Accounting Guide for Not-for-Profi t Organizations





For more information, or to see the Table of Contents, scan this QR code.

Expert Guidance from Leading Experts JOHN H. MCCARTHY is the Senior Vice President for Administration & Finance at Northeastern University and a lecturer at Harvard University’s Kennedy School of Government.

NANCY E. SHELMON retired as a senior partner of PricewaterhouseCoopers LLP. Nancy is a member of the AICPA Not-for-Profit Expert Panel. She is a frequent speaker at AICPA conferences on financial reporting and accounting issues affecting not-for-profit organiza-tions. She is also a Certified Fraud Examiner.

JOHN A. MATTIE serves as PwC’s National Education and Non-Profit Industry Practice Leader. He’s an expert on current and evolving board governance, accounting and control matters, and their impact on higher

education institutions and other nonprofit organizations.


EIGHTH EDITION

John H. McCarthyNancy E. ShelmonJohn A. Mattie

Hardcover + e-book 714 pages 2012 ISBN 978-1-118-08366-6

USD $250.00 / CAD $275.00

USD $175.00 / CAD $192.50




The Tax Law of Charitable Giving

FOURTH EDITION

Bruce R. Hopkins

Hardcover + e-book

817 pages 2010

ISBN 978-0-470-56060-0

USD $236.00 / CAD $260.00

USD $175.00 / CAD $192.50

How can something as innocent as charitable giving generate so much tax law?

As you well know, there is nothing simple about tax law. The intricacies behind the law on giving have become incredibly complicated.

The Guide You’ve Been Looking For Here is THE most accessible guide to the rules and regulations surrounding charitable giving—your one-stop source for the laws, definitions, and forms of the various types of charitable gifts.

Written by Bruce R. Hopkins, one of the coun-try’s top legal authorities, this guide gives you:

• Insight into every aspect of charitable tax law ranging from art to real estate—and beyond

• Comprehensive coverage of the basics and refinements—including substantiation and reporting requirements

• Recent developments in the field—from the Treasury Department, the IRS, and the court opinions that shape and reshape the law of charitable giving.

Whether you need information regarding the substantiation and disclosure rules, or the appraisal and reporting require-ments in the case of quid pro quo gifts, the administrative burdens of charitable organizations can be overwhelming. That’s why you need The Tax Law of Charitable Giving, Fourth Edition.



Visit us at www.wiley.com/promo/n9c3a or call 1.800.245.6217N9C3a 11Visit us at www.wiley.com/promo/n9c3a or call 1.800.245.6217N9C3a 11

With The Tax Law of Charitable Giving you get a comprehensive overview of all aspects of the tax law of charitable giving, including:

• The United States tax system

• Timing of charitable deductions

• Gifts of money and property

• Estate and gift tax considerations

• Charitable remainder trusts

• Charitable gift annuities.

Delve deeper into charitable tax law issues, such as:

• Special events and corporate sponsorships

• Denial of deduction for lobbying activities

• Gifts by corporations

• Factors affecting income tax deductibility of charitable gifts

• Valuation of property

• Appraisal and appraiser requirements.

The Tax Law of Charitable Giving

For more information about The Tax Law of Charitable Giving, scan this QR code.

As an added bonus, the e-book is being offered for FREE

when you purchase the book.

Purchase your copy today and SAVE! If you are not completely

convinced, you can return it—satisfaction guaranteed.

Gain insight into how recently enacted legislation affects the tax laws of charitable giving.

*STAY UP TO DATE With Future Editions or Annual Supplements! You will automatically receive supplements or future editions, along with the bill! If you’re not satisfied, simply return them within 15 days. Existing supplements

are FREE with purchase. Subsequent supplements are shipped upon approval.



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