Nonprofit Governance: Law, Practices, and Trends / Edition 1

Hardcover (Print)
Buy Used
Buy Used from
(Save 41%)
Item is in good condition but packaging may have signs of shelf wear/aging or torn packaging.
Condition: Used – Good details
Used and New from Other Sellers
Used and New from Other Sellers
from $18.91
Usually ships in 1-2 business days
(Save 77%)
Other sellers (Hardcover)
  • All (11) from $18.91   
  • New (6) from $29.23   
  • Used (5) from $18.91   


Governance seems to be the subject that is perched atop everynonprofit lawyer's worry/wish list, despite the fact that there isnot much law on the point, particularly at the federal level. Thisascension in importance is largely due to the various organizationspropounding best practices and principles for public charities andother forms of nonprofit organizations, the IRS's redesigned Form990, the agency's aggressive push of certain good governanceprinciples in the tax-exempt organizations' setting, and scandalsbrought to light by the Senate Finance Committee staff.

Stemming from the authors' endless hours of meditating over thenew Form 990 and sifting through the many (and often inconsistent)best practices principles, Nonprofit Governance fills the need forsome cohesion in the realm of nonprofit governance by providingin-depth coverage and explanations of the laws, practices, andtrends in this volatile area.

An invaluable resource for nonprofit executives, officers,directors, nonprofit lawyers, accountants, members of boards ofdirectors, and consultants, legal experts Bruce R. Hopkins andVirginia Gross's Nonprofit Governance brims with detaileddocumentation and references to regulations, rulings, cases, andtax literature (which includes current articles and tax law reviewnotes). Here, readers will find a wealth of clarifying informationon:

  • Federal and state law fundamentals
  • Board member responsibilities and liability
  • Nonprofit governance principles
  • Nonprofit governance issues
  • Application of the private benefit doctrine
  • Governance and the redesigned Form 990
  • Recommended polices and procedures
  • Governance case studies
  • Governance legal audit
  • A law primer for nonprofitboard members
  • And much more

The book includes an exhaustive index, Internal Revenue Codecitations and numerous case studies, tips, forms, and checklists toround out the authoritative coverage. Nonprofit Governanceis an indispensable guide to, and through, all of the governancepolicymaking that is unfolding, to improve the management ofnonprofit organizations as well as to help organizations be incompliance with nonprofit governance law.

Read More Show Less

Product Details

  • ISBN-13: 9780470358047
  • Publisher: Wiley
  • Publication date: 6/2/2009
  • Edition description: New Edition
  • Edition number: 1
  • Pages: 259
  • Sales rank: 1,377,903
  • Product dimensions: 7.30 (w) x 10.00 (h) x 1.30 (d)

Meet the Author

Bruce R. Hopkins is a senior partner with the firmPolsinelli Shughart PC. He is also the author or coauthor of morethan twenty-five books, all published by Wiley, including TheLaw of Tax-Exempt Organizations, Ninth Edition; The New Form 990;and Nonprofit Law Made Easy. Hopkins earned his juris doctorateand master of laws degrees at The George WashingtonUniversity. He has practiced law for forty years and is amember of the District of Columbia and Missouri bars.

Virginia C. Gross is a shareholder of Polsinelli ShughartPC. Ms. Gross concentrates her practice in the field of nonprofitlaw and is a frequent writer and speaker on nonprofit issues. Sheis listed in The Best Lawyers in America for nonprofitorganizations/charity law for 2008 and 2009. She is a coauthorof The New Form 990, published by Wiley. Ms. Gross earnedher juris doctorate at the University of Texas. She is a member ofthe District of Columbia, Texas, Missouri, and Kansas bars.

Read More Show Less

Read an Excerpt

Read More Show Less

Table of Contents

Book Citations.


Chapter One: Federal and State Law Fundamentals.

1.1 State Law Overview.

1.2 Formation of Organization.

1.3 Board of Directors Basics.

1.4 Principles of Fiduciary Responsibility.

1.5 Duties of Directors.

1.6 Board Composition and Federal Tax Law.

Chapter Two: Board Members: Responsibilities andLiability.

2.1 Board of Directors Governance Principles.

2.2 Role of Officers.

2.3 Key Employees.

2.4 Management Companies.

2.5 Board Member Responsibilities.

2.6 Protections against Personal Liability.

2.7 Minimizing Board Member Legal Liability.

Chapter Three: Nonprofit Organizations GovernancePrinciples.

3.1 Governance Philosophy in General.

3.2 Sarbanes-Oxley Act.

3.3 Watchdog Agencies’ Standards.

3.4 California's Nonprofit Integrity Act.

3.5 Senate Finance Committee Staff Paper.

3.6 U.S. Treasury Department's Voluntary Best Practices.

3.7 Committee for Purchase Proposed Best Practices.

3.8 Panel on Nonprofit Sector Recommendations.

3.9 Boards of Exempt Credit Counseling Organizations.

3.10 Draft of IRS Good Governance Principles.

3.11 American National Red Cross Governance Modernization ActPrinciples.

3.12 Panel on Nonprofit Sector Good Governance Principles.

3.13 Redesigned IRS Annual Information Return (Form 990).

3.14 IRS LifeCycle Educational Tool Principles.

3.15 Commentary.

Chapter Four: Governance and the Redesigned Form 990.

4.1 Governing Body and Management.

4.2 Policies.

4.3 Disclosure.

Chapter Five: Nonprofit Governance Issues.

5.1 Perspectives on Nonprofit Governance.

5.2 Governing Board Size.

5.3 Governing Board Composition.

5.4 Role of Governing Board.

5.5 Organization Effectiveness and Evaluation.

5.6 Board Effectiveness and Evaluation.

5.7 Frequency of Board Meetings.

5.8 Term Limits.

5.9 Board Member Compensation.

5.10 Audit Committees.

5.11 Other Committees.

5.12 Compliance with Law.

5.13 Categories of Expenditures.

5.14 Disclosures to Public.

5.15 Mission Statements.

5.16 Codes of Ethics.

5.17 Conflict-of-Interest Policies.

5.18 Whistleblower Policies.

5.19 Document Retention and Destruction Policies.

5.20 Fundraising Practices.

5.21 Role of IRS in Governance.

Chapter Six: Policies and Procedures for GoodGovernance.

6.1 Sources of Policies.

6.2 IRS Focus on Policies and Procedures.

6.3 Discussion of Specific Policies and Procedures.

6.4 Colleges and Universities.

6.5 Other Policies.

Chapter Seven: Nonprofits in the Spotlight:  GovernanceCase Studies.

7.1 The American National Red Cross.

7.2 The Smithsonian Institution.

7.3 American University.

7.4 J. Paul Getty Trust.

7.5 University-Affiliated Medical Centers.

7.6 Lessons Learned.

Chapter Eight: Law for Nonprofit Board Members: APrimer.

8.1 Nonprofit Organizations.

8.2 Tax-Exempt Organizations.

8.3 Categories of Tax-Exempt Organizations.

8.4 Tax-Exempt Organizations Law Basics.

8.5 Legislative Activities Law.

8.6 Political Activities Law.

8.7 Public Charities and Private Foundations.

8.8 Reporting Rules.

8.9 Disclosure Rules.

8.10 Unrelated Business Rules.

8.11 Subsidiaries.

8.12 Joint Ventures.

8.13 Other Aspects of Law of Exempt Organizations.

8.14 Charitable Giving Rules.

8.15 Federal Law as to Fundraising.

8.16 State Fundraising Law.

8.17 IRS Audits.

8.18 Bankruptcy.

Chapter Nine: Governance Legal Audit.

9.1 Inventory of Basics.

9.2 Governance.

9.3 Policies and Procedures.

9.4 External Relationships.

9.5 Tax-Exempt Status.

9.6 Private Inurement Doctrine.

9.7 Private Benefit Doctrine.

9.8 Excess Benefit Transactions.

9.9 Self-Dealing Rules.

9.10 Actions by Organization.

9.11 Public Charity Classification.

9.12 Private Foundation Rules.

9.13 Donor-Advised Funds.

9.14 Endowment and Other Funds.

9.15 Legislative Activities.

9.16 Political Campaign Activities.

9.17 Other Forms of Advocacy.

9.18 Subsidiaries.

9.19 Bifurcation Basics.

9.20 Tax-Exempt Subsidiaries.

9.21 Taxable Subsidiaries.

9.22 Revenue from Subsidiary.

9.23 Joint Venture Basics.

9.24 Joint Ventures—Other Elements.

9.25  Unrelated Business Analysis.

9.26 Commerciality Doctrine.

9.27 Annual Information Returns.

9.28 Disclosure Requirements.

9.29 Considerations for Lawyer Conducting Legal Audit.


Read More Show Less

Customer Reviews

Be the first to write a review
( 0 )
Rating Distribution

5 Star


4 Star


3 Star


2 Star


1 Star


Your Rating:

Your Name: Create a Pen Name or

Barnes & Review Rules

Our reader reviews allow you to share your comments on titles you liked, or didn't, with others. By submitting an online review, you are representing to Barnes & that all information contained in your review is original and accurate in all respects, and that the submission of such content by you and the posting of such content by Barnes & does not and will not violate the rights of any third party. Please follow the rules below to help ensure that your review can be posted.

Reviews by Our Customers Under the Age of 13

We highly value and respect everyone's opinion concerning the titles we offer. However, we cannot allow persons under the age of 13 to have accounts at or to post customer reviews. Please see our Terms of Use for more details.

What to exclude from your review:

Please do not write about reviews, commentary, or information posted on the product page. If you see any errors in the information on the product page, please send us an email.

Reviews should not contain any of the following:

  • - HTML tags, profanity, obscenities, vulgarities, or comments that defame anyone
  • - Time-sensitive information such as tour dates, signings, lectures, etc.
  • - Single-word reviews. Other people will read your review to discover why you liked or didn't like the title. Be descriptive.
  • - Comments focusing on the author or that may ruin the ending for others
  • - Phone numbers, addresses, URLs
  • - Pricing and availability information or alternative ordering information
  • - Advertisements or commercial solicitation


  • - By submitting a review, you grant to Barnes & and its sublicensees the royalty-free, perpetual, irrevocable right and license to use the review in accordance with the Barnes & Terms of Use.
  • - Barnes & reserves the right not to post any review -- particularly those that do not follow the terms and conditions of these Rules. Barnes & also reserves the right to remove any review at any time without notice.
  • - See Terms of Use for other conditions and disclaimers.
Search for Products You'd Like to Recommend

Recommend other products that relate to your review. Just search for them below and share!

Create a Pen Name

Your Pen Name is your unique identity on It will appear on the reviews you write and other website activities. Your Pen Name cannot be edited, changed or deleted once submitted.

Your Pen Name can be any combination of alphanumeric characters (plus - and _), and must be at least two characters long.

Continue Anonymously

    If you find inappropriate content, please report it to Barnes & Noble
    Why is this product inappropriate?
    Comments (optional)