001478407 000__ 07500nam\a22008655i\4500 001478407 001__ 1478407 001478407 003__ DE-B1597 001478407 005__ 20231026034901.0 001478407 006__ m\\\\\o\\d\\\\\\\\ 001478407 007__ cr\un\nnnunnun 001478407 008__ 221201t20082008mau\\\\\o\\d\z\\\\\\eng\d 001478407 020__ $$a9780674037298 001478407 0247_ $$a10.4159/9780674037298$$2doi 001478407 035__ $$a(DE-B1597)584983 001478407 035__ $$a(OCoLC)1294424956 001478407 040__ $$aDE-B1597$$beng$$cDE-B1597$$erda 001478407 0410_ $$aeng 001478407 044__ $$amau$$cUS-MA 001478407 050_4 $$aKF1388$$b.F74 2004 001478407 072_7 $$aBUS074000$$2bisacsh 001478407 08204 $$a346.73/064$$222 001478407 1001_ $$aFremont-Smith, Marion R., $$eauthor.$$4aut$$4http://id.loc.gov/vocabulary/relators/aut 001478407 24510 $$aGoverning Nonprofit Organizations :$$bFederal and State Law and Regulation /$$cMarion R Fremont-Smith, Marion R. Fremont-Smith. 001478407 264_1 $$aCambridge, MA : $$bHarvard University Press, $$c[2008] 001478407 264_4 $$c©2008 001478407 300__ $$a1 online resource (570 p.) 001478407 336__ $$atext$$btxt$$2rdacontent 001478407 337__ $$acomputer$$bc$$2rdamedia 001478407 338__ $$aonline resource$$bcr$$2rdacarrier 001478407 347__ $$atext file$$bPDF$$2rda 001478407 50500 $$tFrontmatter -- $$tContents -- $$tPreface -- $$t1 The Nonprofit Sector in the Twenty-First Century -- $$t2 A Brief History of the Law of Charities -- $$t3 Creation, Administration, and Termination of Charities -- $$t4 Fiduciary Duties: State Law Standards -- $$t5 The Internal Revenue Code -- $$t6 Regulation of Charities in the States -- $$t7 The Role of the Federal Government in the Regulation of Charities -- $$t8 Improving the Law and Regulation of Charities -- $$tAppendix -- $$tIndex of Cases -- $$tGeneral Index 001478407 506__ $$aAccess limited to authorized users. 001478407 520__ $$aThe nonprofit sector is a vital component of our society and is allowed the greatest freedom to operate. The public understandably assumes that since nonprofit organizations are established to do good, the people who run nonprofits are altruistic, and the laws governing nonprofits have reflected this assumption. But as Marion Fremont-Smith argues, the rules that govern how nonprofits operate are inadequate, and the regulatory mechanisms designed to enforce the rules need improvement. Despite repeated instances of negligent management, self-interest at the expense of the charity, and outright fraud, nonprofits continue to receive minimal government regulation. In this time of increased demand for corporate accountability, the need to strengthen regulation of nonprofits is obvious. Fremont-Smith addresses this need from a historical, legal, and organizational perspective. She combines summaries and analysis of the substantive legal rules governing the behavior of charitable officers, directors, and trustees with descriptions of the federal and state regulatory schemes designed to enforce these rules. Her unique and exhaustive historical survey of the law of nonprofit organizations provides a foundation for her analysis of the effectiveness of current law and proposals for its improvement. Table of Contents: Preface 1. The Nonprofit Sector in the Twenty-First Century The Legal Meaning of Charity Size and Characteristics of the Nonprofit Sector Current Challenges for Specific Components of the Sector Religious Organizations Health Care Organizations Educational Organizations Human and Social Service Organizations Arts and Cultural Organizations Foundations and Other Grantmakers How Extensive Is Wrongdoing in the Sector? Policy Issues Facing the Nonprofit Sector in the Twenty-First Century 2. A Brief History of the Law of Charities Introduction Evolution of Charities in Early Society Islamic Foundations Charities in England Development of Trusts Restrictions on Charitable Gifts The Statute of Charitable Uses The Role of the Attorney General and the Charity Commission Regulation of Charities after 1950 Developments in Substantive Charity Law after 1601 Charitable Corporations Charities in the United States Development of the Law of Charitable Trusts Charitable Purposes Charitable Corporations State Regulation of Charities Federal Regulation of Charities: The Internal Revenue Code Deductibility of Contributions Federal Reporting and Disclosure Requirements Congressional Investigations of Charities prior to 1969 The Walsh Commission The Cox and Reece Committees The Patman Committee 1965 Treasury Department Report on Private Foundations Tax Reform Act of 1969 Reactions to the Tax Reform Act from the Nonprofit Sector The Peterson Commission The Filer Commission Congressional Activity after the Tax Reform Act of 1969 Private Foundations Lobbying by Public Charities Unfair Competition with Small Businesses Standards for Exemption of Hospitals Regulation of Church Activities Relief for Victims of the Terrorist Attacks of September 2001 The Effectiveness of the IRS as Regulator Major Expansion of Federal Regulation: Intermediate Sanctions for Excess Benefit Transactions Other Changes in Substantive Laws after 1970 Changing Parameters of the Definition of Charitable Purposes Application of the Public Policy Doctrine to Definitions of Charitable Purposes State Action Limitations on Charitable Purposes: The Subsidy Theory Lobbying UBIT and Commercial Activities Regulation of Public Companies and Auditing Firms in 2002 and 2003 Treasury Department Anti-Terrorist Financing Guidelines Conclusion ‹/ 001478407 538__ $$aMode of access: Internet via World Wide Web. 001478407 546__ $$aIn English. 001478407 5880_ $$aDescription based on online resource; title from PDF title page (publisher's Web site, viewed 01. Dez 2022) 001478407 650_0 $$aNonprofit organizations$$xLaw and legislation$$zUnited States. 001478407 650_7 $$aBUSINESS & ECONOMICS / Nonprofit Organizations & Charities / General.$$2bisacsh 001478407 655_0 $$aElectronic books 001478407 7001_ $$aFremont-Smith, Marion R, $$eauthor.$$4aut$$4http://id.loc.gov/vocabulary/relators/aut 001478407 77308 $$iTitle is part of eBook package:$$dDe Gruyter$$tHUP eBook Package Archive 1893-1999$$z9783110442212 001478407 77308 $$iTitle is part of eBook package:$$dDe Gruyter$$tHarvard University Press eBook Package Backlist 2000-2013$$z9783110442205 001478407 852__ $$bebk 001478407 85640 $$3De Gruyter$$uhttps://univsouthin.idm.oclc.org/login?url=https://www.degruyter.com/isbn/9780674037298$$zOnline Access 001478407 909CO $$ooai:library.usi.edu:1478407$$pGLOBAL_SET 001478407 912__ $$a978-3-11-044220-5 Harvard University Press eBook Package Backlist 2000-2013$$c2000$$d2013 001478407 912__ $$a978-3-11-044221-2 HUP eBook Package Archive 1893-1999$$c1893$$d1999 001478407 912__ $$aEBA_BACKALL 001478407 912__ $$aEBA_CL_LAEC 001478407 912__ $$aEBA_EBACKALL 001478407 912__ $$aEBA_EBKALL 001478407 912__ $$aEBA_ECL_LAEC 001478407 912__ $$aEBA_EEBKALL 001478407 912__ $$aEBA_ESSHALL 001478407 912__ $$aEBA_ESTMALL 001478407 912__ $$aEBA_PPALL 001478407 912__ $$aEBA_SSHALL 001478407 912__ $$aEBA_STMALL 001478407 912__ $$aGBV-deGruyter-alles 001478407 912__ $$aPDA11SSHE 001478407 912__ $$aPDA12STME 001478407 912__ $$aPDA13ENGE 001478407 912__ $$aPDA17SSHEE 001478407 912__ $$aPDA18STMEE 001478407 912__ $$aPDA5EBK 001478407 980__ $$aBIB 001478407 980__ $$aEBOOK 001478407 982__ $$aEbook 001478407 983__ $$aOnline