Governing nonprofit organizations: federal and state law and regulation
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Cambridge, Mass. [u.a.]
Belknap Press of Harvard Univ. Press
2004
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVII, 550 S. Ill. |
| ISBN: | 0674013069 |
Internformat
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Datensatz im Suchindex
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| adam_text | IMAGE 1
GOVERNING NONPROFIT
ORGANIZATIONS
FEDERAL AND STATE LAW AND REGULATION
MARION R. FREMONT-SMITH
THE BELKNAP PRESS OF HARVARD UNIVERSITY PRESS CAMBRIDGE, MASSACHUSETTS,
AND LONDON, ENGLAND
IMAGE 2
CONTENTS
PREFACE XIII
1 THE NONPROFIT SECTOR IN THE TWENTY-FIRST CENTURY 1
THE LEGAL MEANING OFCBARITY 3 SIZE AND CHARACTERISTICS OF THE NONPROFIT
SECTOR 4 CURRENT CHALKNGESFOR SPECIFIC COMPONENTS OF THE SECTOR 9
RELIGIOUS ORGANIZATIONS 9
HEALTH CARE ORGANIZATIONS 9 EDUCATIONAL ORGANIZATIONS 10 HUMAN AND
SOCIAL SERVICE ORGANIZATIONS 10 ARTS AND CULTURAL ORGANIZATIONS 11
FOUNDATIONS AND OTHER GRANTMAKERS 12 HOW EXTENSIVE IS WRONGDOING IN THE
SECTOR? 13 POLICY ISSUES FACING THE NONPROFIT SECTOR IN THE
TWENTY-FIRST CENTURY 15
2 A BRIEF HISTORY OF THE LAW OF CHARITIES 19
INTRODUCTION 19 EVOLUTION OF CHARITIES IN EARLY SOCIETY 19 ISLAMIC
FOUNDATIONS 21 CHARITIES IN ENGLAND 22
DEVELOPMENT OF TRUSTS 23 RESTRICTIONS ON CHARITABLE GIFTS 26 THE STATUTE
OF CHARITABLE USES 28 THE ROLE OF THE ATTORNEY GENERAL AND THE CHARITY
COMMISSION 32
REGULATION OF CHARITIES AFTER 1950 35 DEVELOPMENTS IN SUBSTANTIVE
CHARITY LAW AFTER 1601 36 CHARITABLE CORPORATIONS 40 CHARITIES IN THE
UNITED STATES 43
DEVELOPMENT OF THE LAW OF CHARITABLE TRUSTS 44 CHARITABLE PURPOSES 48
CHARITABLE CORPORATIONS 49
IMAGE 3
VI CONTENTS
STATE REGULATION OF CHARITIES 53 FEDERAL REGULATION OF CHARITIES: THE
INTERNAL REVENUE CODE 56 DEDUCTIBILITY OF CONTRIBUTIONS 62 FEDERAL
REPORTING AND DISCLOSURE REQUIREMENTS 65 CONGRESSIONAL INVESTIGATIONS OF
CHARITIES PRIOR TO 1969 67
THE WALSH COMMISSION 68 THE COX AND REECE COMMITTEES 69 THE PATMAN
COMMITTEE 72 1965 TREASURY DEPARTMENT REPORT ON PRIVATE FOUNDATIONS 76
TAX REFORM ACT OF 1969 77 REACTIONS TO THE TAX REFORM ACTFROM THE
NONPROFIT SECTOR 80 THE PETERSON COMMISSION 80 THE FILER COMMISSION 81
CONGRESSIONAL ACTIVITY AFTER THE TAX REFORM ACT OF 1969 84 PRIVATE
FOUNDATIONS 84 LOBBYING BY PUBLIC CHARITIES 86 UNFAIR COMPETITION WITH
SMALT BUSINESSES 86 STANDARDS FOR EXEMPTION OF HOSPITALS 90
REGULATION OF CHURCH ACTIVITIES 91 RELIEF FOR VICTIMS OF THE TERRORIST
ATTACKS OF SEPTEMBER 2001 93 THE EFFECTIVENESS OF THE IRS AS REGULATOR
97 MAJOR EXPANSION OF FEDERAL REGULATION: INTERMEAIATE
SANCTIONSFOR EXCESS BENEFIT TRANSACTIONS 98 OTHER CHANGES IN SUBSTANTIVE
LAWS AFTER 1970 100 CHANGING PARAMETERS OF THE DEFINITION OF CHARITABLE
PURPOSES 100
APPLICATION OF THE PUBLIC POLICY DOCTRINE TO DEFINITIONS OF CHARITABLE
PURPOSES 101 STATE ACTION LIMITATIONS ON CHARITABLE PURPOSES: THE
SUBSIDY THEORY 104
LOBBYING 106 UBIT AND COMMERCIAL ACTIVITIES 107 REGULATION OF PUBLIC
COMPANIES AND AUDITING FIRMS IN 2002 AND 2003 109 TREASURY DEPARTMENT
ANTI-TERRORIST FINANCING GUIDELINES 110 CONCLUSION 114
CREATION, ADMINISTRATION, AND TERMINATION OF CHARITIES 116 CHARITABLE
PURPOSES 117 STATE LAW DEFINITIONS 117 MOTIVES OF DONORS 125
GIFTS FOR CHARITABLE AND NONCHARITABLE PURPOSES 125 CHARITABLE PURPOSES
FOR NONPROFIT CORPORATIONS 126
IMAGE 4
CONTCNTS VII
REQUIREMENT OF INDEFINITE BENEFICIARIES 127 DEFINITIONS IN STATE TAX
LAWS 130 THE TRUST FORMFOR CHARITIES 133 CREATION OF CHARITABLE TRUSTS
134
RESTRICTIONS ON THE AMOUNT OF CHARITABLE BEQUESTS 734 DURATION AND
RESTRICTIONS ON REMOTENESS OF VESTING 135 TERMINATION 136 ACCUMULATION
OF INCOME 138 ADMINISTRATIVE DUTIES OF TRUSTEES 138 ADMINISTRATIVE
POWERS OF TRUSTEES 143
DISCRETIONARY POWERS OF TRUSTEES 145 EXERCISE OF POWERS BY MAJORITY OF
TRUSTEES 146 COMPENSATION OF TRUSTEES 147 EXCULPATORY CLAUSES 147
LIABILITY TO THIRD PERSONS 148 COURT SUPERVISION OF TRUSTS 149 THE
CORPORATE FORMFOR CHARITIES 149 DEVELOPMENT OF A MODEL NONPROFIT
CORPORATION ACT 151
CREATION OF CHARITABLE CORPORATIONS 152 POWER OF THE LEGISLATURE TO
MODIFY CORPORATE CHARTERS 153 RESTRICTIONS ON HOLDINGS OF CHARITABLE
CORPORATIONS 754 DURATION 155 AMENDMENT, MERGER, AND DISSOLUTION 755
ACCUMULATION OF INCOME 158
INTERNAL ORGANIZATION 158 ADMINISTRATIVE DUTIES OF DIRECTORS 767
ADMINISTRATIVE POWERS OF DIRECTORS 165 DISCRETIONARY POWERS OF DIRECTORS
168
COMPENSATION OF DIRECTORS 168 ULTRA VIRES CONTRACTS 769 CORPORATIONS
FORMED TO ADMINISTER CHARITABLE TRUSTS 169
TRUST RULES INAPPLICABLE TO CORPORATIONS 7 70 REPORTING PROVISIONS 772
THE DOCTRINES OFCY PRES AND DEVIATION 173 CYPRES 773
DEVIATION 182 APPLICATION TO CHARITABLE CORPORATIONS 184
FIDUCIARY DUTIES: STATE LAW STANDARDS 187
FIDUCIARY DUTIES OF TRUSTEES: PRUDENCE AND LOVALTY 187 DUTYOFPRUDENCE
188 INVESTMENT OF TRUST FUNDS: THE MODERN PRUDENT INVESTOR RULE 189
STANDARDS FOR INVESTMENTS 190
IMAGE 5
VIII CONTENTS
INVESTMENT OF TRUST FUNDS: DIVERSIFICATION 194 DUTY OF LOYALTY 195
LIABILITY OF TRUSTEES FOR BREACH OF TRUST 197 EXCULPATORY CLAUSES 199
FIDUCIARY DUTIES OF CORPORATE DIRECTORS: CARE 199
DUTY OF CARE 201 RELIANCE 205 REVIEW OF CURRENT LAW 207 THE BUSINESS
JUDGMENT RULE LIMITATION ON LIABILITY 209 THE DUTY OF CARE AS RELATED TO
INVESTMENTS 211
THE MODERN PRUDENT INVESTOR RULE 277 THE UNIFORM MANAGEMENT OF
INSTITUTIONAL FUNDS ACT (UMIFA) 272 FIDUCIARY DUTIES OF CORPORATE
DIRECTORS: LOYALTY
(FAIR DEALING) 215 DUTY OF LOYALTY (FAIR DEALING) 215 STATUTORY
FORMULATIONS OF THE DUTY OF FAIR DEALING 218 DEFINITIONS OF CONFLICTS OF
INTEREST 279
PROCEDURES FOR VALIDATING CONFLICTS 279 DUTY TO MISSION AND THE CY
PRES DOCTRINE 225 PROHI BITION AGAINST LOANS TO DIRECTORS 226 STATUTORY
RELIEFFROM LIABILITY 226
CODIFICATION OF THE BUSINESS JUDGMENT RULE 226 INDEMNIFICATION,
INSURANCE, AND LIABILITY SHIELDS 227 PROCEDURAL LIMITS ON DIRECTORS
LIABILITY: SHIFTING THE BURDEN OF PROOF 229
STATE PROHIBITIONS BASED ON FEDERAL TAX LAWS 230 PROTECTION OFVOLUNTEER
DIRECTORS FROM TORT LIABILITY 232 PROPOSALSFOR REFORM 233 DUTY OF CARE
233
DUTY OF LOYALTY 234
5 THE INTERNAL REVENUE CODE 238
PERMITTED PURPOSES FOR TAX-EXEMPT CHARITIES 241 BASIC REQUIREMENTS FOR
EXEMPTION 246 THE ORGANIZATIONAL TEST 246 THE OPERATIONAL TEST 247
PROHIBITION AGAINST PRIVATE INUREMENT 248 LIMITATION ON PRIVATE BENEFIT
250 PROHIBITION AGAINST EXCESS BENEFIT TRANSACTIONS APPLICABLE TO
PUBLICFY SUPPORTED CHARITIES 252
DISQUALIFIED PERSONS 253 EXCESS BENEFITS 255 REVENUE-SHARING
ARRANGEMENTS 257
IMAGE 6
CONTENTS IX
REBUTTABLE PRESUMPTION OF REASONABLENESS 258 EXCISE TAXES ON
DISQUALIFIED PERSONS 259 EXCISE TAX ON MANAGER 260 APPLICABLE
ORGANIZATIONS 260
EARLY EXPERIENCE APPLYING EXCESS BENEFIT LIMITATIONS 260 SECTION 4958
AND REVOCATION OF EXEMPTION 262 RESTRICTIONS ON PRIVATE FOUNDATIONS 264
INTERNAL REVENUE CODE DEFINITION OF PRIVATE FOUNDATIONS 265
GOVERNING INSTRUMENT REQUIREMENTS AND TERMINATION RULES 267 DISQUALIFIED
PERSONS 268 SELF-DEALING 269 MANDATORY DISTRIBUTIONS 272 EXCESS BUSINESS
HOLDINGS 276 JEOPARDY INVESTMENTS 278 TAXABLE EXPENDITURES 280
IMPACT OF CHAPTER 42 ON CHARITABLE FIDUCIARIES 283 RECONCILING CHAPTER
42 AND THE EXCESS BENEFITS PROVISIONS 285 PROHIBITION AGAINST
PARTICIPATION IN POLITICAL CAMPAIGNS 285 RESTRICTIONS ON LOBBYING
ACTIVITIES 286 UNRELATED BUSINESS INCOME TAX 289 JOINT VENTURES AND
TAXABLE SUBSIDIARIES CONDUCTING
EXEMPT ACTIVITIES 295 THE ROK OF THE INTERNAL REVENUE CODE IN ASSURING
COMPLIANCE WITH FIDUCIARY DUTIES 299
REGULATION OF CHARITIES IN THE STATES 301
THE COURTS 302 THE ATTORNEY GENERAL 305 STATUTES ENHANCING ATTORNEY
GENERAL S ENFORCEMENT POWERS 311
REGISTRATION AND REPORTING REQUIREMENTS 375 POWER TO CONDUCT
INVESTIGATIONS 37 7 REQUIRED NOTICE TO ATTORNEY GENERAL OF JUDICIAL
PROCEEDINGS 318 POWER OF THE ATTORNEY GENERAL OVER CONVERSIONS 379 THE
ROLE OF THE ATTORNEY GENERAL IN INTERSTATE DISPUTES 321
CHARITIES OPERATING IN SEVERAL STATES 327 CHARITIES SEEKING TO MOVE OUT
OF THE STATE OF ORIGIN 322 CHARITIES OPERATING OUTSIDE THEIR STATE OF
ORIGIN 323 STANDING TO SUE TO ENFORCE DUTIES OF CHARITABLE FIDUCIARIES
324
EXDUSION OF THE GENERAL PUBLIC 325 STANDING TO SUE GRANTED TO CCRTAIN
INTERCSTED PARTIES 328
IMAGE 7
CONTENTS
REVIEW OF RECENT STANDING CASES 330 PROPOSALS FOR REFORM OF STANDING
RULES 336 THE POWER OFVISITATION: RESERVED RIGHTS OF DONORS ANDHEIRS 338
PARTIES TO SUITS INVOLVING CHARITIES 342
NECESSARY PARTIES 342 PROPER PARTIES 348 STATUTES OF LIMITATIONS AND
LACHES AS BARS TO ACTIONS 349 EJFECTIVE STATE ENFORCEMENT PROGRAMS 351
CALIFORNIA 352 NEW YORK 353 OHIO 356 MASSACHUSETTS 357 OTHER
JURISDICTIONS 360 THE LEGISLATURE 361 SUPERVISION BY OTHER STATE
AGENCIES 364
SECRETARIES OF STATE AND CORPORATION COMMISSIONS 364 DEPARTMENTS OF
EDUCATION, HEALTH, AND SIMILAR AGENCIES 365 SUPERVISION OF BANK AND
TRUST COMPANIES 367 DEPARTMENTS OF TAX AND REVENUE 368 REGULATION OF
CHARITABLE FUND-RAISING 370 PROPOSALS FOR INDEPENDENT BOARDS FOR CHARITY
SUPERVISION 375
7 THE ROLE OF THE FEDERAL GOVERNMENT IN DIE REGULATION OF CHARITIES 377
THE CONGRESS 377 GENERAL ACCOUNTING OFFICE 381 THE TREASURY 382
PROMULGATIONOFREGULATIONS 383
TREASURY OVERSIGHT OF PUBLISHED RULINGS 385 TREASURY INSPECTOR GENERAL
FOR TAX ADMINISTRAOON 385 TREASURY DEPARTMENT ANTITERRORIST ACTIVITIES
386 THE INTERNAL REVENUE SERVICE 387
REGULATION OF EXEMPT ORGANIZATIONS IN THE RESTRUCTURED IRS 389 ROLE OF
IRS COUNSEL 393 COMMISSIONER S ADVISORY COMMITTEE ON TAX-EXEMPT
AND GOVERNMENT ENTITIES 394 COMPONENTS OF IRS REGULATION 395 REVENUE
RULINGS AND REVENUE PROCEDURES 395 INFORMATION RELEASES AND NOTICES 396
PRIVATE LETTER RULINGS, GENERAL COUNSEL MEMORANDA, AND TECHNICAL ADVICE
MEMORANDA 396 LIMITS ON DISDOSURE OF IRS ACTIONS 397
IMAGE 8
CONTENTS XI
DEPARTMENT OFJUSTICE AND THE SOLICITOR GENERAL 400 THE COURTS 401
JUDICIAL REMEDIES AVAILABLE UNIVERSALLY 407 DECLARATORY JUDGMENT
PROCEDURE ON DENIAL OR LOSS
OF EXEMPTION 402 APPELLATE COURTS 403 TAX REGULATION IN OPERATION 405
DETERMINATIONS OF EXEMPTION (FORM 1023) 405
INFORMATION AND TAX RETURNS 409 RECORD RETENTION 475 DOCUMENT
AVAILABILITY AND DISCLOSURE REQUIREMENTS 475 AUDIT PROCESS 477 APPEALS
PROCESS 427 STANDING TO SUE 422
OTHER FEDERAL AGENCIES THAT REGULATE CHARITIES 423 FEDERAL-STATE
COOPERATION 426
8 IMPROVING THE LAW AND REGULATION OF CHARITIES 428
EFFECT OFA DUAL LEGAL SYSTEM 428 STATE LAWS GOVERNING CHARITIES AND
THEIR FIDUCIARIES 430 ENABLING STATUTES FOR CHARITABLE CORPORATIONS 430
DUTY OF CARE 432
DUTY OF LOYALTY 435 INDEMNIFICATION, D&O INSURANCE, AND LIABILITY
SHIELDS 437 CY PRES; DEVIATION; AMENDMENT POWERS 438 RIGHTS AND DUTIES
OF MEMBERS 440
POWERS OF DONORS 447 STATE REGULATION OF CHARITIES 443 REGULATION BY THE
OFFICE OF THE ATTORNEY GENERAL 443 STANDING TO SUE 448
OTHER STATE AGENCIES REGULATING SPECIFIC CHARITABLE ACTIVITIES 449
FEDERAL LAWS GOVERNING CHARITIES AND THEIR FIDUCIARIES 450 INTERNAL
REVENUE CODE PROVISIONS 450
RECOMMENDATIONS FOR CHANGES IN THE CODE AND REGULATIONS 450 FINANCIAL
REPORTING 457 THE EFFECT OF PRIVATIZATION ON NONPROFITS 459 FEDERAL
REGULATION OF CHARITIES: THE INTERNAL REVENUE
SERVICE AS REGULATOR 459 PROPOSALS TO CHANGE THE SITUS OF REGULATION 461
THE ROLE OF THE CHARITABLE SECTOR 466 ORGANIZATIONAL COMPONENTS OF THE
CURRENT
INFRASTRUCTURE 466
IMAGE 9
XII CONTENTS
ORGANIZATIONS MONITORING AND STUDYING NONPROFIT ACTIVITY 469 MEASURING
PERFORMANCE 470 THE FUTURE OF THE LAW AND REGULATION OF CHARITIES 471
APPENDIX 475
TABLE 1: STATE LAWS GOVERNING CREATION, ADMINISTRATION, AND DISSOLUTION
OF CHARITIES 476 TABLE 2: CY PRES DOCTRINE APPLICABLE TO OUTRIGHT
TRANSFERS AND TRUSTS 572 TABLE 3: FIDUCIARY DUTIES UNDER STATE LAWS 574
INDEX OF CASES 519
GENERAL INDEX 525
|
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| spelling | Fremont-Smith, Marion R. Verfasser aut Governing nonprofit organizations federal and state law and regulation Marion R. Fremont-Smith Cambridge, Mass. [u.a.] Belknap Press of Harvard Univ. Press 2004 XVII, 550 S. Ill. txt rdacontent n rdamedia nc rdacarrier Recht (DE-588)4048737-4 gnd rswk-swf Nonprofit-Organisation (DE-588)4293729-2 gnd rswk-swf USA (DE-588)4078704-7 gnd rswk-swf USA (DE-588)4078704-7 g Nonprofit-Organisation (DE-588)4293729-2 s Recht (DE-588)4048737-4 s DE-188 GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=022042900&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Fremont-Smith, Marion R. Governing nonprofit organizations federal and state law and regulation Recht (DE-588)4048737-4 gnd Nonprofit-Organisation (DE-588)4293729-2 gnd |
| subject_GND | (DE-588)4048737-4 (DE-588)4293729-2 (DE-588)4078704-7 |
| title | Governing nonprofit organizations federal and state law and regulation |
| title_auth | Governing nonprofit organizations federal and state law and regulation |
| title_exact_search | Governing nonprofit organizations federal and state law and regulation |
| title_full | Governing nonprofit organizations federal and state law and regulation Marion R. Fremont-Smith |
| title_fullStr | Governing nonprofit organizations federal and state law and regulation Marion R. Fremont-Smith |
| title_full_unstemmed | Governing nonprofit organizations federal and state law and regulation Marion R. Fremont-Smith |
| title_short | Governing nonprofit organizations |
| title_sort | governing nonprofit organizations federal and state law and regulation |
| title_sub | federal and state law and regulation |
| topic | Recht (DE-588)4048737-4 gnd Nonprofit-Organisation (DE-588)4293729-2 gnd |
| topic_facet | Recht Nonprofit-Organisation USA |
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