| Index
Please select the Issue:
|
| TOPIC | ARTICLES |
| Accounting | donor directed contributions, 98/10.2
fraud prevention, 98/9.3
SOP 98-2 (joint cost allocation), 98/4.1
Bankruptcy, 98/11.6 |
| Book Reviews | Grantseeker's Toolkit, 98/12.6
Private Foundations: Tax Law and Compliance, 98/10.7
The Law of Tax Exempt Organizations, 98/10.7
High Performance Nonprofit Organizations: Managing Upstream for Greater Impact, 99/ 10.6
Not-for-Profit GAAP 1999: Interpretation and Application of Generally Accepted Accounting Principles for Non-Profit Organizations, 99/9.6
The Complete Guide to Fund-Raising Management, 99/1.6
The Connection, 99/4.7
The FundRaiser's Guide to the Internet, 99/1.6
The Second Legal Answer Book for Nonprofit Organizations, 00/5.5
E-Advocacy for Nonprofits: The Law of Lobbying and Election-Related Activity on the Net, 00/4.3 |
| Court Cases | AIPAC, 98/7&8.6bingo club, 98/2.2
Council for Tobacco Research/Tobacco Institute, 98/6.7, 98/12.2
Freedom of Information Act/IRS Disclosure, 98/ 4.5
Fund for the Study of Economic Growth and Tax Reform (Kemp Commission), 98/4.3
Maine Right to Life Committee, 98/2.4
Michigan election "black-out period", 98/10.6
Mississippi State University Alumni Association, 98/3.7
Ohio PAC solicitation disclaimers, 98/12.2
Supreme Court, 98/7&8.1, 12.2
United Cancer Council (UCC), 98/1.1
Wisconsin election law, 98/2.4
Albertsons Inc. v. Kirkingburg, 99/7&8.4
Alliance of Nonprofit Mailers, 98/1.4BACALA, confidentiality of membership lists, 99/4.4Church at Pierce Creek, 99/5.4Civic Development Group (CDG), 99/1.2Colorado ballot initiatives, 99/2.2Common Cause and Planned Parenthood, 99/7&8.6
Community Service Society, 99/12.6
FEC v. Christian Coalition, 99/9.2, 99/11.5
FEC v. Public Citizen Inc., 99/11.4
FEC v. Freedom's Heritage Forum, 99/11.4
Federal Trade Commission (FTC), 99/1.2
fraudulent fundraising practices, 99/6.1
Fund for Anonymous Gifts, 99/5.6
Fund for the Study of Economic Growth and Tax Reform, 99/2.3
Murphy v. United Parcel Service Inc., 99/7&8.4
New York Community Trust, 99/12.6
Nixon v. Shrink Missouri Government PAC, 99/2.2
Oregon State v. Commissioner, 99/11.1
Sierra Club, 99/5.1
Sutton v. United Air Lines Inc, 99/7&8.4
United Cancer Council, 99/3.1
Strass v. Kaiser Foundation Health Plan of Mid-Atlantic, 00/3.1
Nixon v. Shrink Missouri Government PAC, 00/3.5
Minnesota Public Radio, 00/2.3
American Target Advertising, 00/2.7
Common Cause and Planned Parenthood, 00/1.3
American Society of Association Executives, 00/1.7 |
| Disclosure of Information, 4.5, 7/8.7 | 990s and 1023s, 98/9.2, 98/12.5
private foundation tax returns (990-PF), 98/11.699/4.2, 99/5.2, 99/9.7
JCT report on exempt organization disclosure, 00/3.2
private foundation returns, 00/2.5 |
| Election Law | campaign finance reform, 98/3.3, 98/5.2, 98/6.6 98/ 9.5, 98/12.2
"Express Advocacy", 98/2.4
FEC Advisory Opinions, 98/1.3, 5.3
FEC v. Christian Coalition, 98/7&8.7, 98/10.6
FEC data on-line, 98/10.6
independent expenditures, 98/2.5
member communications, 98/1.2, 98/1.3
non-connected PACs, 98/5.3
"Soft Money", 98/5.2, 98/7&8.3, 98/9.5, 98/10.6
solicitation disclaimers, constitutionality of, 98/12.2
ballot measure activities, 99/6.2
campaign contribution limits, 99/2.2
coordination, 99/9.2, 99/11.4
Christian Coalition, 99/7&8.2
disclaimer requirements, 99/11.4
electronic filing requirements, political committees, 99/12.1
FEC proposed "member" definition, 99/2.1
IRS and FEC rulings on PAC raffle income, 99/1.4
IRS TAM on political campaign intervention, 99/4.1
North Carolina campaign finance laws, 99/3.3
North Carolina Right to Life, 99/3.3
voter guides, 99/7&8.2, 99/11.3
web-site activities: solicitation,endorsements, links, and in-kind contributions,
99/7&8.1, 99/10.2, 99/12.1, 99/12.3
campaign contribution limits, 00/3.5
coordination, 00/2.4 |
| Employment Law | Americans with Disabilities Act, 98/7&8.1
employee benefits, 98/3.3
Mental Health Parity Act, 98/1.7
transit assistance, 98/7&8.3
employee handbooks, 98/11.1
Family and Medical Leave Act, 98/7&8.3
FICA, student employees, 98/2.3
fraud/theft, 98/9.3
insurance coverage, 98/5.1, 98/6.2
payroll taxes, 98/2.3
sexual harassment, 98/3.1, 98/7/8.1
Americans with Disabilities Act, 99/6.6, 99/7&8.4
California employee compensation regulations, 99/12.4
COBRA regulations, 99/9.4
discrimination, 99/10.4
employee benefits, 99/1.3, 99/2.4
employee documentation, 99/10.4
immigration, 99/10.4
psychological testing of employees, 99/6.6
employee handbooks, 00/3.1 |
| Federal Election (FEC) | see Election Law, Regulations 98/99 |
| Federal Trade Commission | (FTC),99/1.2 |
| Fundraising | affinity credit cards, 98/3.7, 98/10.1
auctions, 98/11.3
cause-related marketing, 98/10.1
computer donations, 98/12.7
consultants, 98/1.1, 98/11.2
corporate sponsorship, 98/1.4
direct mail, 98/1.1, 98/1.8
donor control, 98/12.3
donor relations, 98/6.4, 98/10.1, 98/11.3
Internet solicitations, 98/4.4
joint cost allocations, 98/4.1
vehicle donation programs, 98/10.7
workplace giving, 98/4.4
campaign contributor information, best efforts to obtain, 99/9.3
books, 99/1.6
donor advised funds-court rulings, 99/5.6, 99/2.6
fraud, 99/1.2, 99/6.1
health clubs, review of, 99/2.7
raffle income, treatment of, 99/1.4
web-site activities: solicitation, 99/7/8.1
corporate sponsorship, 00/4.1
sweepstakes, 00/4.4
Fiscal Year 2001 Proposed Federal Budget, incentives for charitable giving, 00/3.4
contributor lists, 00/2.3
Utah Charitable Solicitation Act, 00/2.7
raffle income, PAC, 00/1.2 |
| Insurance | employment coverage, 98/5.1, 6.2 |
| Intermediate Sanctions | see Private Benefit 98/99 |
| Internal Revenue Service - see also Regulations | Inflation-Adjusted Figures, 98/3.2
News and Updates, 98/2.7, 98/3.2, 98/3.5, 98/4.98/5, 98/9.2, 98/12.5
interactive forms, 98/7/8.5
publications, 98/7/8.2
toll-free number, 98/12.7
-see also Regulationsasset transfer and conversion regulations, 99/3.6
403(b) v 401(k), 99/2.4
audit process, 99/1.5
charitable remainder trust, 99/12.5
disclosure-individuals lack right to force, 99/4.2
donor advised funds court case, 99/5.6
health clubs, review of, 99/2.7
political activity and (c)(3) status, 99/7&8.3, 99/11.3
political activity and (c)(4) status, 99/7&8.2
News and Updatesauto donation program, increased scrutiny, 99/10.2
headquarters relocation, 99/4.2
inflation adjusted figures, 99/3.2
Formsnew 1023, 99/1.5
Publicationsnonprofit/for-profit competition-IRS review of, 99/2.7
political campaign intervention TAM, 99/4.1
News and Updates403(b) annuity plans, 00/1.7
affinity credit cards, scrutiny of, 00/4.5
inflation adjusted figures, 00/2.6
JCT report on bias, 00/4.5
mailing lists, scrutiny of, 00/4.5
online tax forms, 00/4.4
PAC raffles, memo, 00/1.2
Formsonline 990, 990A, 990 EZ, 00/4.4
Publications |
| Rulings | Christian Broadcast Network, 98/5.3, 98/7&8.7
Church of Scientology exemption, 98/2.1
Council for the National Interest Foundation exemption, 98/1.4
Empower America exemption, 98/2.6
student FICA, 98/2.3
501(c)(6) business leagues, 99/1.5
ballot measure activities, 99/6.2
coupon programs, 99/12.5
Fund for the Study of Economic Growth and Tax Reform, 99/2.3
Progress and Freedom Foundation exemption application, 99/3.4
raffle income Technical Advice Memorandum (TAM), 99/1.4
United Cancer Council, 99/3.1
tours, review of, 99/2.7
intermediate sanctions, 00/1.1Freedom Alliance, 00/1.6 |
| Legislation | Digital Millennium Copyright Act, 98/12.1
IRS reform, 98/7&8.2
Lobbying Disclosure Act, 98/2.5, 98/5.4
Mental Health Parity Act, 98/1.7
pre-bankruptcy donations, 98/11.6
Charity Tax Credit (Community Services Block Grant), 99/2.6COBRA, 99/9.4
House and Senate ethics policies, 99/3.5
Immigration and Reform Control Act of 1986, 1996 modification, 99/10.4
proposed federal budget and tax on association investment income, 99/ 3.7
Small Business Job Protection Act, 99/2.4
Deceptive Mail Prevention and Enforcement Act, 00/4.4
Fiscal Year 2001 Proposed Federal Budget, 00/3.4
Omnibus Budget Reconciliation Act of 1993, 00/1.7 |
| Private Foundations | disclosure of 990-PF, 98/10.3, 98/11.6
gifts, 98/2.5, 98/10.3, 98/11.6
proposed, 98/3.3, 98/5.2, 98/6.6, 98/9.5, 98/12.4
"Paycheck Protection", 98/4.5, 6.1
Abraham Lincoln Opportunity Fund, 99/7&8.3
auto donation program, 99/10.2
Freedom Alliance, 99/7&8.3
Progress and Freedom Foundation, 99/3.4
United Cancer Council case, 99/3.1 |
| Taxpayer Relief Act of 1997 | corporate sponsorship, 98/1.4
for-profit subsidiaries, 98/2.5 |
| Lobbying and Advocacy | Kemp Commission case, 98/4.3
Lobbying Disclosure Act, 98/2.5, 98/5.4, 98/10.3
PAC web sites, 98/7&8.4
"Paycheck Protection", 98/4.5, 98/6.1
Section 162(e), 98/3.3, 98/4.2, 98/5.6
definition of "lobbying",99/6.5
IRS TAM on political campaign intervention, 99/4.1
North Carolina Right to Life, 99/3.3
E-Advocacy for Nonprofits: The Law of Lobbying and Election-Related Activity on the Net, 00/4.3
taxation of lobbying expenditures, 00/1.7 |
| Political Activities, generally | see Election Law 98/99 |
| Political Activities by Charities, 5.3 | 99/3.4, 99/4.1, 99/11.3
Abraham Lincoln Opportunity Fund, 99/7&8.3
ballot measure activities, IRS ruling, 99/6.2
Church at Pierce Creek, 99/5.4
Freedom Alliance, 99/7&8.3
North Carolina Right to Life, 99/3.3
Progress and Freedom Foundation, 99/3.4
Freedom Alliance, 00/1.6 |
| Postal Rules and Rates | donor premiums, 98/1.8
online resources, 99/4.5
rate hike, 99/1.4
Deceptive Mail Prevention and Enforcement Act, 00/4.4
membership solicitations, 00/1.3 |
| Private Benefit | fundraising firms, 98/1.1
gambling, 98/2.2
excess benefit, 98/9.1
partisan political agenda, 98/2.6,98/4.3
Abraham Lincoln Opportunity Fund, 99/7&8.3
auto donation program, 99/10.2
Freedom Alliance, 99/7&8.3
Progress and Freedom Foundation, 99/3.4
United Cancer Council case, 99/3.1
excess benefit, 00/1.1 |
| Regulations | |
| IRS | Intermediate Sanctions"/excess benefits, 98/9.1
travel tours, 98/6.3501(c)(3)/501(c)(4)
relationships, 99/4.7, 99/11.6
asset transfer and conversion, 99/3.6
charitable remainder trust, 99/12.5
disclosure of information, 99/5.2, 99/9.7
raffle income, 99/1.4
corporate sponsorship, 00/4.1
travel tours, 00/3.6
disclosure of information, 00/2.5
intermediate sanctions/excess benefit, 00/1.1 |
| FEC | Express Advocacy", 98/2.4
member definitions, 98/1.2
MCFL (independent expenditure) eligibility, 98/2.5
"Soft Money", 98/7&8.3, 98/9.4
definition of member, 99/2.1, 99/9.1
federal campaigns and the Internet, 99/10.2, 99/12.3
raffle income, 99/1.4
web-site activities: solicitation, 99/7&8.1
coordination, 00/2.4 |
| State Regulation Charities | Council for Tobacco Research/Tobacco Institute, 98/6.7, 98/12.2
fundraising, 98/1.9, 98/4.4, 98/11.2
DC Tax Exemption Policies, 99/4.3
donor advised funds, 99/12.6
fraudulent fundraising practices, 99/6.1
Uniform Registration Statement, 99/4.3
list exchanges, 00/2.3
Utah Charitable Solicitation Act, 00/2.7 |
| Technology | 501(c)(4)/PAC Web pages, 98/7&8.4
computer donations, 98/12.7
FEC data on-line, 98/10.6
IRS forms on-line, 98/7&8.5
Internet fundraising, 98/4.4
ISP limited liability, 98/12.1
advisory opinion database, 99/10.2
postal regulations, 99/4.5
web pages and EOs, 99/1.5, 99/10.1, 99/12.1
web sites and liability, 99/10.1
web use by state regulators, 99/2.6
Y2K problem, 99/1.1
United Way of America, 99/1.3 |
| UBIT | affinity cards, 98/3.7corporate sponsorship, 98/3.6
for-profit subsidiaries, 98/2.5, 98/12.4
health club, 98/4.7
mailing list rental, 98/3.7
rents and royalties, 98/11.7
travel tours, 98/6.3501(c)(6)
business leagues, 99/1.5
affinity credit cards, Sierra Club case, 99/5.1O
regon State case, 99/11.1
auto donation program, 99/10.2
mailing list income, 99/7/8.6
affinity cards, 00/4.5
corporate sponsorship, 00/4.1
mailing list rental, 00/1.3
raffles, 00/1.1
travel tours, 00/3.6 |
Home | Nonprofit Organizations | Individual Rights | Environmental Law
Firm Personnel | Contact The Firm | Newsletters-Nonprofit Navigator
|
