Phelan, Marilyn E.

Nonprofit enterprises : corporations, trusts, and associations by Marilyn E. Phelan. - [St. Paul] : West Group, c2000- Latest received:SUPP. 2009-1; - 3 v. (loose-leaf) : forms ; 25 cm.

Library copy not updated beyond 2009-1 supplement Includes index.

Nature of nonprofit enterprises -- Creation of a nonprofit corporation -- Members and directors of a nonprofit corporation -- Liability of members and directors -- Officers and employees -- Accounting for nonprofit enterprises -- Federal tax-exempt status -- Charitable organizations and the charitable contribution deduction -- Public charities -- Private foundations -- Unrelated business taxable income -- Specialized tax problems of nonprofit organizations -- Fund raising -- Legal problems of nonprofit enterprises -- Merger, consolidation, and dissolution -- Churches -- Homeowner associations and condominium associations -- Museums -- Schools -- Political organizations -- Hospitals -- Cooperatives -- Social clubs, fraternities, and sororities -- Family foundations -- Labor organizations -- Trade and professional organizations -- Cemeteary associations.

2001615732


Nonprofit organizations--Law and legislation--United States.
Nonprofit organizations--Taxation--Law and legislation--United States.

KF1388 / .P472