New York Nonprofit Law and Practice: With Tax Analysis

Practical New York expert advice on nonprofit incorporation, applying for local and federal tax exempt status, fundraising, reporting requirements, and much more. The sweeping changes effectuated by New York's Non-Profit Revitalization Act, as amended, have been fully integrated into this new edition.

Publisher: Matthew Bender

Product Format Details Qty
Print Book: 1 volume looseleaf; updated once per year 3rd Edition
$433.00
In Stock ISBN: 9781632816047

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Organizing and operating a New York nonprofit organization requires a three-dimensional planning process to ensure that its activities comply with all federal, state, and local laws. New York Nonprofit Law and Practice with Tax Analysis, written by leading experts, is an authoritative reference that helps you navigate nearly every aspect of nonprofit law in New York. The sweeping changes effectuated by New York's Non-Profit Revitalization Act, as amended, have been fully integrated into this new edition.

Inside you'll find practical guidance on a multitude of topics including:

• Applying for tax exempt status;
• Structure, composition and function of Boards of Directors;
• D&O Indemnification;
• Fundraising;
• Registration and reporting requirements;
• Requirements for foreign nonprofits electing to operate within New York State;
• And much more

Don't be without this essential guide the next time you advise a nonprofit client.

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PART I
CHAPTER 1: THE SCOPE OF THE NONPROFIT SECTOR
CHAPTER 2: OVERVIEW OF DOMESTIC AND FOREIGN NONPROFIT CORPORATIONS IN NEW YORK
CHAPTER 3: THE INCORPORATION PROCESS
CHAPTER 4: MEMBERSHIP CORPORATIONS
CHAPTER 5: BOARD OF DIRECTORS: COMPOSITION, STRUCTURE, AND FUNCTIONS
CHAPTER 6: DIRECTORS' LEGAL STANDARDS OF PERFORMANCE AND LIABILITY: DUTIES OF CARE, LOYALTY, AND OBEDIENCE
CHAPTER 7: DIRECTORS' AND OFFICERS' INDEMNIFICATION AND LIABILITY INSURANCE
CHAPTER 8: FINANCIAL MATTERS OF THE CORPORATION
CHAPTER 9: FUNDAMENTAL CORPORATE CHANGES
CHAPTER 10: NEW YORK STATE REGISTRATION AND REPORTING REQUIREMENTS
CHAPTER 11: REGULATION OF CHARITABLE SOLICITATION AND FUNDRAISING
CHAPTER 12: EXEMPTION FROM STATE AND LOCAL TAXES
PART II
CHAPTER 13: FEDERAL TAX EXEMPTION FOR I.R.C. § 501(C)(3) ORGANIZATIONS
CHAPTER 15: CLASSIFICATION OF THE CHARITABLE ORGANIZATION
CHAPTER 17: TAX ASPECTS—PRIVATE FOUNDATIONS
CHAPTER 18: TAX ISSUES OF NONCHARITABLE EXEMPT ORGANIZATIONS
CHAPTER 19: JOINT VENTURES
CHAPTER 20: LIMITATIONS ON POLITICAL AND LOBBYING ACTIVITIES
CHAPTER 21: CHARITABLE CONTRIBUTIONS AND DEDUCTIONS
CHAPTER 22: TAX ASPECTS OF COMMERCIAL ACTIVITIES
CHAPTER 23: OVERSEAS GRANTMAKING AND INTERNATIONAL ACTIVITIES
APPENDICES
APPENDIX A: TYPES OF TAX-EXEMPT ORGANIZATIONS BY INTERNAL REVENUE CODE SECTION
APPENDIX B: SAMPLE ARTICLES OF ORGANIZATION
APPENDIX C: SAMPLE GOVERNING INSTRUMENT PROVISIONS FOR PRIVATE FOUNDATIONS
APPENDIX D: CHECKLIST FOR FILING REQUIREMENTS
APPENDIX E1: LIFE CYCLE OF A PUBLIC CHARITY
APPENDIX E2: LIFE CYCLE OF A PRIVATE FOUNDATION
APPENDIX E3: LIFE CYCLE OF A SOCIAL WELFARE ORGANIZATION
APPENDIX E4: LIFE CYCLE OF A LABOR ORGANIZATION
APPENDIX E5: LIFE CYCLE OF AN AGRICULTURAL OR HORTICULTURAL ORGANIZATION
APPENDIX E6: LIFE CYCLE OF A BUSINESS LEAGUE (TRADE ASSOCIATION)
APPENDIX F: EXEMPT ORGANIZATION DETERMINATION PROCESS
APPENDIX G: USEFUL I.R.S. FORMS AND PUBLICATIONS FOR NONPROFIT ORGANIZATIONS
N-PRA EXHIBIT
EXHIBIT 1: NEW YORK NON-PROFIT REVITALIZATION ACT OF 2013, INCLUDING THE TECHNICAL AMENDMENTS ACT (MAY 20, 2014) AND THE EFFECTIVENESS OF CERTAIN PROVISIONS (JUNE 30, 2014)
TABLES AND INDEX
TABLE OF CASES
TABLE OF STATUTES
INDEX

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