November 25, 2004 | Read Time: 2 minutes
Starting and Managing a Nonprofit Organization: A Legal Guide, Fourth Edition
by Bruce R. Hopkins
In this legal guidebook, Bruce R. Hopkins intends to translate for nonprofit managers the intricacies of laws governing tax-exempt groups.
Mr. Hopkins, a lawyer in Kansas City, Mo., who specializes in nonprofit groups, has divided the book into five sections exploring issues related to forming a nonprofit organization, adhering to rules that apply to nonprofit groups, operating under tax-exempt status, maintaining sound organizational practices, and anticipating changes in the laws that govern nonprofit groups.
For the newcomer to the nonprofit field, Mr. Hopkins outlines the differences between charity status and the other tax-exempt statuses awarded by the federal government. He also describes the distinctions between nonprofit and for-profit groups, and private and public foundations. Other subjects discussed by Mr. Hopkins include rules for deducting charitable contributions, personal liability, compensation programs, partnerships, and the use of subsidiaries.
Throughout the book, he uses a fictional group, the Campaign to Clean Up America, to illustrate how nonprofit organizations can adapt to legal and operational challenges. For instance, Mr. Hopkins writes that a nonprofit manager who would like his or her organization to be more involved in lobbying could establish a related social-welfare group or a political-action committee to carry out those activities.
Now in its fourth edition, the book includes updated information on advocacy communications, joint ventures, and other areas in which laws governing nonprofit groups are changing. Mr. Hopkins also suggests ways nonprofit organizations can respond to the increased regulation he says they are bound to face. Making better use of the news media to communicate their missions and improve their images, and becoming more aware of the laws affecting them, will enable nonprofit groups to improve their prospects for maintaining some autonomy, he says.
Publisher: John Wiley & Sons, 111 River Street, Hoboken, N.J. 07030; (877) 762-2974; http://www.wiley.com; 342 pages; $39.95; ISBN 0-471-68000-1.
