By Bruce R. Hopkins
A targeted, necessary consultant to nonprofit criminal terminology and definitions
The Bruce R. Hopkins Nonprofit legislation Dictionary is a radical specialist reference for the terminology and definitions surrounding the legislation of tax-exempt businesses. writer Bruce R. Hopkins, the country's best professional in nonprofit legislation, attracts upon forty five years of perform to convey a real dictionary reference for lawyers focusing on nonprofit legislations and tax legislations. The book's terminology and definitions are derived from regularly altering statutes, govt enterprise laws and rulings, courtroom reviews, and govt varieties and directions, with citations supplied the place applicable. Modeled after a traditional dictionary, this publication deals quickly navigation to the knowledge of curiosity, and issues you towards the opposite Hopkins courses that offer extra in-depth details in case you require it.
The satan is within the info, and nowhere is that assertion more true than within the criminal career. flawed interpretation of a unmarried word may cause outcomes for either customer and lawyer, and verbiage will be deliberately imprecise with without warning extensive or slender definitions. This consultant grants the main in general authorised interpretations of terminology comparable particularly to nonprofit legislation, so that you can consider convinced within the caliber of provider you offer on your clients.
- Stay brand new at the most recent in nonprofit law
- Confirm the approved definitions of criminal phrases and phrases
- Learn the place to show for deeper information on particular topics
- Gain professional perception into imprecise and complicated definitions
Stop spending time wading via textbooks and case legislations, purely to wonder if or now not the knowledge you ultimately discovered applies to nonprofit legislations within the comparable means. targeted particularly at the legislations because it applies to the nonprofit quarter, the Bruce R. Hopkins Nonprofit legislations Dictionary is an fundamental reference that offers you the knowledge you wish quick and easily.
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Extra info for Hopkins' Nonprofit Law Dictionary
Arm’s length transaction An “arm’s length transaction” is a transaction involving two or more persons where each of these persons is functioning at arm’s length in relation to the others. For example, the actual selling price of an asset that is sold in an arm’s length transaction is considered to be the true value of the asset. The private foundation rules were enacted because Congress concluded that an arm’s length standard between private foundations and their disqualified persons was inadequate.
One of them pertains to contributions of art that was created by the donor; in this case, the deduction is confined to the donor’s basis in the property (IRC §§ 170(e)(1), 1221). Another exception pertains to the fact that a work of art may be put to an unrelated use by the charitable recipient, in which case the deduction is confined to the donor’s basis in the property (IRC § 170(e)(1)(B)(i)). 7(b)(2); SM pp. 114–115] (also Fractional interest in art). art, loan of Certain transfers are excluded from the definition of a taxable gift for federal gift tax purposes.
246–250; SM pp. 32] (also Valuation of property). appraisal summary In the case of charitable contributions of property for which a qualified appraisal is required, an “appraisal summary” must be attached to the donor’s tax return on which a charitable contribution deduction with respect to the property is first claimed or reported. This appraisal summary must be on a form prescribed by the IRS (Form 8283, Section B), and signed and dated by the charitable donee and the qualified appraiser (or appraisers).
Hopkins' Nonprofit Law Dictionary by Bruce R. Hopkins