Dealing with their historical setting in a mixed economy, the rationale for their extensive subsidization, and the effectiveness of their regulation and how it can be improved, it will be must reading for trustees, managers, and lawyers in the mushrooming private nonprofit sector, as well as researc...

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1. Verfasser:	FREMONT SMITH, Marion R. (VerfasserIn)
Format:	Elektronisch E-Book
Sprache:	English
Veröffentlicht:	Cambridge, MA Harvard University Press [2022]
Schlagworte:	BUSINESS & ECONOMICS / Nonprofit Organizations & Charities / General Nonprofit organizations > Law and legislation > United States
Online-Zugang:	FAW01 FAB01 FCO01 FHA01 FKE01 FLA01 UPA01 UBG01 Volltext
Zusammenfassung:	Dealing with their historical setting in a mixed economy, the rationale for their extensive subsidization, and the effectiveness of their regulation and how it can be improved, it will be must reading for trustees, managers, and lawyers in the mushrooming private nonprofit sector, as well as researchers and public policymakers.--Burton Weisbrod, Northwestern University, and author of The Nonprofit EconomyAs an attorney who's spent most of his professional life representing nonprofit organizations, I can say without fear of significant contradiction that this book will be welcomed as an invaluable addition to the literature of the field.--Robert H. M. Ferguson, Patterson, Belknap, Webb, and Tyler, LLP She combines summaries and analysis of the substantive legal rules governing the behavior of charitable officers, directors, and trustees with descriptions of the federal and state regulatory schemes designed to enforce these rules. Her unique and exhaustive historical survey of the law of nonprofit organizations provides a foundation for her analysis of the effectiveness of current law and proposals for its improvement. Table of Contents: Preface 1. The Nonprofit Sector in the Twenty-First Century The Legal Meaning of Charity Size and Characteristics of the Nonprofit Sector Current Challenges for Specific Components of the Sector Religious Organizations Health Care Organizations Educational Organizations Human and Social Service Organizations Arts and Cultural Organizations Foundations and Other Grantmakers How Extensive Is Wrongdoing in the Sector? Policy Issues Facing the Nonprofit Sector in the Twenty-First Century 2. A Brief History of the Law of Charities Introduction Evolution of Charities in Early Society Islamic Foundations Charities in England Development of Trusts Restrictions on Charitable Gifts The Statute of Charitable Uses The Role of the Attorney General and the Charity Commission Regulation of Charities after 1950 Developments in Substantive Charity Law after 1601 Charitable Corporations Charities in the United States Development of the Law of Charitable Trusts Charitable Purposes Charitable Corporations State Regulation of Charities Federal Regulation of Charities: The Internal Revenue Code Deductibility of Contributions Federal Reporting and Disclosure Requirements Congressional Investigations of Charities prior to 1969 The Walsh Commission The Cox and Reece Committees The Patman Committee 1965 Treasury Department Report on Private Foundations Tax Reform Act of 1969 Reactions to the Tax Reform Act from the Nonprofit Sector The Peterson Commission The Filer Commission Congressional
Beschreibung:	Description based on online resource; title from PDF title page (publisher's Web site, viewed 31. Jan 2022)
Beschreibung:	1 online resource (570 pages)
ISBN:	9780674037298
DOI:	10.4159/9780674037298