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The Law of Intermediate Sanctions: A Guide for Nonprofits
The Law of Intermediate Sanctions A Guide for Nonprofits Author:Bruce R. Hopkins An essential resource on the new law facing nonprofits An inability to adequately penalize nonprofits and individuals who collect excessive compensation or other benefits from tax-exempt organizations has led to the creation of intermediate sanctions-fines and legal actions intended to eliminate nonprofit abuse. Nonprofit legal expert Bruce... more » R. Hopkins explains the constitution and application of these new rules in The Law of Intermediate Sanctions: A Guide for Nonprofits. This comprehensive, easy-to-use guide summarizes, analyzes, and explains the federal tax law on intermediate sanctions. Among other topics, the author addresses:
The statute, legislative history, regulations, and court opinions of intermediate sanctions
The influence of law concerning private inurement, private benefit, and private foundation self-dealing
Real-world examples of intermediate sanctions in practice
How nonprofits may seek to avoid excess benefit transactions or adequately document that excess benefit does not occur
Nonprofit executives, attorneys, accountants, and members of boards of directors will find The Law of Intermediate Sanctions to be an unparalleled resource on the new measures targeting nonprofit abuse.« less