000			01895nam a2200325 a 4500
001			ocm45130601
003			OCoLC
005			20161128060218.0
008			010412m20009999mnuk 001 0 eng
010			_a 2001615732
040			_aDLC _cDLC _dJVO _dDDQ _dIKM
019			_a45280773
043			_an-us---
050	0	0	_aKF1388 _b.P472
049			_aIKMX
100	1		_aPhelan, Marilyn E. _9110044
245	1	0	_aNonprofit enterprises : _bcorporations, trusts, and associations _cby Marilyn E. Phelan.
260			_a[St. Paul] : _bWest Group, _cc2000- _cLatest received:SUPP. 2009-1;
300			_a3 v. (loose-leaf) : _bforms ; _c25 cm.
500			_aLibrary copy not updated beyond 2009-1 supplement
500			_aIncludes index.
505	0		_aNature 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.
599			_a3
650		0	_aNonprofit organizations _xLaw and legislation _zUnited States. _9110045
650		0	_aNonprofit organizations _xTaxation _xLaw and legislation _zUnited States. _9110046
942			_cREF _022
994			_aE0 _bIKM
596			_a3
998			_au699166
999			_c53663 _d53663