Bøger af Bruce R. Hopkins

The Tax Law of Private Foundations Explore and understand the complex legislative and regulatory requirements governing private foundations In the Sixth Edition of The Tax Law of Private Foundations, esteemed practitioners Bruce Hopkins and Shane Hamilton provide essential guidance for navigating the intricate regulatory landscape faced by private foundations. This fully updated and annually supplemented book offers expert insight to facilitate compliance with the complex and always evolving federal tax laws. You'll discover the essential framework for understanding the excise taxes and other tax law rules that apply to private foundations, clear explanations of the pertinent statutes and regulations, rulings, and court opinions. You'll also find in-depth explanations of the procedural and administrative requirements for dealing with a violation of these private foundation rules. As the go-to resource for professionals and individuals involved with private foundations, the latest edition of The Tax Law of Private Foundations offers authoritative and illuminating explanations of this elaborate area of the law. Lawyers, accountants, tax professionals, and foundation managers will stay informed and find themselves well equipped to confidently navigate the complexities of private foundation taxation with this indispensable reference.

You want to be a philanthropist. You have the money. You have the drive. You have a cause in mind. What more could there be to it than that? Giving money away is easy, right? Anyone who has done any large amount of charitable giving knows how naïve, and potentially economically disastrous, that mindset really is. The laws and IRS rulings that regulate charitable giving can, and do, fill volumes. If a budding philanthropist isn't careful, he or she can wind up paying as much (or more) in penalties and legal fees as they did to their charity of choice. Just think how much good that money could have done if it were applied correctly. Should you give to an established charity or start one of your own? What's the difference between a public charity, a foundation, and a donor-advised fund? Can you work for your own charity and earn a paycheck? Can your kids? Bruce R. Hopkins has the answers to all of these questions, plus several dozen more that you didn't even know to ask.About the AuthorBruce R. Hopkins concentrates on the representation of tax-exempt organizations, practicing with the Bruce R. Hopkins Law Firm, LLC, Kansas City, Missouri. He is the Professor from Practice at the University of Kansas School of Law. He has authored or coauthored 40 books on nonprofit law subjects, including The Law of Tax-Exempt Organizations, Twelfth Edition; The Tax Law of Charitable Giving, Fifth Edition; The Law of Fundraising, Fifth Edition; Starting and Managing a Nonprofit Organization: A Legal Guide, Seventh Edition; Ultra Vires: Why the IRS Lacks the Jurisdiction and Authority to Regulate Nonprofit Governance; Bruce R. Hopkins' Nonprofit Law Dictionary; Tax-Exempt Organizations and Constitutional Law: Nonprofit Law as Shaped by the U.S. Supreme Court; Beware the Commerciality Doctrine and Other Nonprofit Law Poetry; Nonprofit Law Poetry: The Second Book; and Fulfilling a Dream: The Ultimate Law Degree. He writes a monthly newsletter, the Bruce R. Hopkins' Nonprofit Counsel, now in its 35th year. He is listed in the Best Lawyers in America, for Nonprofit Organizations/Charities Law. He earned his JD and LLM degrees at the George Washington University, his SJD degree at the University of Kansas, and his BA degree at the University of Michigan. He is a member of the bars of the District of Columbia and the state of Missouri. See brucerhopkinslaw.com.

"You're a what?" As a nonprofit lawyer, Bruce R. Hopkins has heard that reaction more than a few times, but it still makes him smile. A practicing lawyer for more than five decades, Hopkins is a nationally recognized leader concerning the laws and regulations pertaining to nonprofit organizations. These organizations face a dizzying number of requirements both for gaining recognition of tax exemption from the IRS and filing annual information returns to continue to justify that status. Lucky for them, lawyers like Hopkins are there to help. A Nonprofit Lawyer is one part crash course in nonprofit law and one part autobiography, telling the story of how Hopkins initially stumbled into nonprofit law and how he has become a prolific author and speaker on the subject while also maintaining a busy practice. Anyone interested in specific applications of nonprofit law or just looking for an interesting read about a passionate specialist will find plenty to like in these pages.About the AuthorBruce R. Hopkins concentrates on the representation of tax-exempt organizations, practicing with the Bruce R. Hopkins Law Firm, LLC, Kansas City, Missouri. He is the Professor from Practice at the University of Kansas School of Law. He has authored or coauthored over 40 books on nonprofit law subjects, including The Law of Tax-Exempt Organizations, Eleventh Edition; The Tax Law of Charitable Giving, Fifth Edition; The Law of Fundraising, Fifth Edition; Beware the Commerciality Doctrine and Other Nonprofit Law Poetry; Ultra Vires: Why the IRS Lacks the Jurisdiction and Authority to Regulate Nonprofit Governance; Bruce R. Hopkins' Nonprofit Law Dictionary; Nonprofit Governance: Law, Practices, and Trends; and Tax-Exempt Organizations and Constitutional Law: Nonprofit Law as Shaped by the U.S. Supreme Court. He writes a monthly newsletter, the Bruce R. Hopkins' Nonprofit Counsel. He is listed in the Best Lawyers in America, for Nonprofit Organizations/Charities Law, 2007-2018. He earned his JD and LLM degrees at the George Washington University, his SJD degree at the University of Kansas, and his BA degree at the University of Michigan. He is a member of the bars of the District of Columbia and the state of Missouri. See www.brucerhopkinslaw.com.

Bruce R. Hopkins was a successful nonprofit lawyer, author of several books, a law professor, and a popular speaker. So what could possibly make him want to complete a doctorate of juridical science? Simple - it was his dream. In 2012 he took his first class for his new degree. He was 72. Fulfilling a Dream: The Ultimate Law Degree is the record of Hopkins' new adventures in law school and completing his dissertation. Sprinting through legal history, Hopkins shares his expertise in tax law, tax procedure, banking and constitutional law, and more, and his reassurances that even seasoned lawyers can find legal writing obtuse, mind-boggling, and downright weird. Part memoir, part legal study guide, part playful instructions on what to do - and not do - while pursuing a third law degree, Fulfilling a Dream is a smart and hilarious take on pursuing your dreams, no matter the fear.About the AuthorBruce R. Hopkins concentrates on the representation of tax-exempt organizations, practicing with the Bruce R. Hopkins Law Firm, LLC, Kansas City, Missouri. He is the Professor from Practice at the University of Kansas School of Law. He has authored or coauthored 40 books on nonprofit law subjects, including The Law of Tax-Exempt Organizations, Eleventh Edition; The Tax Law of Charitable Giving, Fifth Edition; The Law of Fundraising, Fifth Edition; Starting and Managing a Nonprofit Organization: A Legal Guide, Seventh Edition; Beware the Commerciality Doctrine and Other Nonprofit Law Poetry; Bruce R. Hopkins' Nonprofit Law Dictionary; Nonprofit Governance: Law, Practices, and Trends; Tax-Exempt Organizations and Constitutional Law: Nonprofit Law as Shaped by the U.S. Supreme Court; and A Nonprofit Lawyer. He writes a monthly newsletter, the Bruce R. Hopkins' Nonprofit Counsel, now in its 35th year. He is listed in the Best Lawyers in America, for Nonprofit Organizations/Charities Law. He earned his JD and LLM degrees at the George Washington University, his SJD degree at the University of Kansas, and his BA degree at the University of Michigan. He is a member of the bars of the District of Columbia and the state of Missouri. See brucerhopkinslaw.com.

This book summarizes, analyzes, and explains the federal, state and local fund-raising law that is applicable to communications by and other activities of tax-exempt organizations by means of the Internet. The focus on specific law is minimal; the book extrapolates guidance from existing legal principles for Internet-using nonprofit organizations.

In the wake of a rash of scandals in the nonprofit sector, Congress has passed legislation that allows it to impose penalties against individuals and organizations for any violation of the Internal Revenue Code. This book shows nonprofit professionals how to comply with these regulations to avoid potential fines or other sanctions.

Provides answers to fund-raisers' questions such as: How do the intermediate sanctions rules apply to fund-raisers? What are the rules as to property valuation? How do the gift substantiation and quid pro quo contributions rules work? What disclosure rules apply? What rules apply to auctions and other special events? And, more.

Critical legal information for enhancing and expanding the activities of charitable fund-raisers As the competition for gifts grows increasingly intense, managers and fund-raisers for charitable organizations must learn how to work with tax and business law to optimize their return.