Massachusetts Nonprofit Organizations offers practical insights on the numerous legal and operational issues affecting nonprofits today. Features include an overview of federal and state compliance issues ranging from formation, registration and organizational considerations to operational, tax and financial reporting strategies. Lawyers who advise nonprofits on organization, operations, board liability, political activity, tax exemptions, and accounting issues find this book indispensable to their practices.
Contents at-a-glance
- Choice of Entity and Incorporation
- Filing and Reporting Requirements
- Qualifying for Tax Exemption
- Preparing IRS Forms 1023 and 1024
- Duties and Liabilities of Directors and Officers
- Limiting Liability and Risk of Directors and Officers
- Board Function and Composition
- Employment Law and Employee Benefits
- Regulation of Public Charities and Fundraising
- Limitations on Lobbying and Political Activities
- Unrelated Business Income
- Property Tax Exemptions
- Accounting for Nonprofits
- Tax-Exempt Financing
- Reorganizations and Dissolutions
- Special Issues for Health Care Nonprofits
- Special Issues for Educational Nonprofits
- Special Issues for Cultural Nonprofits
- Administrating a Private Foundation
- How to Perform a "Legal Audit" for a Nonprofit Organization
- Sample Legal Audit Checklists
- Nonprofits in Trouble: Receiverships and Bankruptcy
- Conversion From Nonprofit to For-Profit Status
Editor(s)
Frederic J. Marx, Esq.,
Hemenway & Barnes LLP, Boston
Author(s)
Richard C. Allen, Esq.,
Casner & Edwards LLP, Boston
Oliver F. Ames, Jr., Esq.,
Casner & Edwards LLP, Boston
Robert G. Bannish, Esq., Rice, Heard & Bigelow, Boston
Ian J. Benjamin, CPA, McGladrey & Pullen LLP, New York, NY
Christopher T. Bird, Esq.,
Mintz Levin Cohn Ferris Glovsky and Popeo, PC, Boston
Travis L. Blais, Esq.,
Mintz Levin Cohn Ferris Glovsky and Popeo, PC, Boston
Dianne J. Bourque, Esq.,
Mintz Levin Cohn Ferris Glovsky and Popeo, PC, Boston
Caroline R. Broderick, Esq.,
Ropes & Gray LLP, Boston
Charles R. Buck, Esq.,
McDermott Will & Emery LLP, Boston
Charles Augustus Cheever, Esq.,
Choate Hall & Stewart LLP, Boston
John H. Clymer, Esq.,
Nixon Peabody LLP, Boston
Sarah T. Connolly, Esq.,
Nixon Peabody LLP, Boston
Nolly E. Corley, Esq., Austin & Corley LLC, Norwell
Robert E. Cowden, III, Esq.,
Casner & Edwards LLP, Boston
Jack A. Eiferman, Esq.,
Goulston & Storrs, PC, Boston
Charles Fayerweather, Esq.,
Hemenway & Barnes LLP, Boston
Marion R. Fremont-Smith, Esq., Harvard Law School, Cambridge
Nancy Bader Gardiner, Esq.,
Hemenway & Barnes LLP, Boston
William L. Granahan, Jr. Thaddeus Alan Heuer, Esq.,
Foley Hoag LLP, Boston
Dianne E. Hobbs, Esq.,
Nutter McClennen & Fish LLP, Boston
Bruce R. Hopkins, Polsinelli, Shalton, Flanigan, Shelhaus PC, Kansas City, MO
Ellen L. Janos, Esq.,
Mintz Levin Cohn Ferris Glovsky and Popeo, PC, Boston
Christopher M. Jedrey, Esq.,
McDermott Will & Emery LLP, Boston
Katrina I. Kropa, Esq., Keane, Inc, Charlestown
Frederic J. Marx, Esq.,
Hemenway & Barnes LLP, Boston
M. Daria Niewenhous, Esq.,
Mintz Levin Cohn Ferris Glovsky and Popeo, PC, Boston
Andrew B. O'Donnell, Esq.,
Mirick, O'Connell, DeMallie & Lougee LLP, Worcester
Carolyn M. Osteen, Esq.,
Ropes & Gray LLP, Boston
Arthur B. Page, Esq.,
Hemenway & Barnes LLP, Boston
Adrienne M. Penta, Esq., Brown Brothers Harriman & Co, Boston
Marianna C. Pierce, Esq., Massachusetts Institute of Technology, Cambridge
Ronald F. Ries, CPA, Jewish Board of Family and Children’s Services, Inc, New York, NY
Sandra Shapiro, Esq.,
Foley Hoag LLP, Boston
Judith R. Sizer, Esq., Brandeis University, Waltham
Rick Smith, RAS Management Services, Piedmont, CA
Bruce Douglas Sokler, Esq.,
Mintz Levin Cohn Ferris Glovsky and Popeo, PC, Washington, DC
Melanie S. Sommer, Esq.,
Fidelity Investments, Boston
Frederick L. Sullivan, Esq., Sullivan, Hayes & Quinn, Springfield
Susan (Sandy) M. Tarrant, Esq.,
Casner & Edwards LLP, Boston
Stephen M. Weiner, Esq.,
Mintz Levin Cohn Ferris Glovsky and Popeo, PC, Boston
Henry Wheeler, Esq. (Deceased)
J. Patrick Yerby, Esq., Jamaica Plain
