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Georgetown Law Library

Non-Profit Organizations Research Guide

This guide is for students conducting introductory research in the area of non-profit organizations in the United States.

Contents

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Major Treatises and Secondary Sources

Nonprofit Enterprises: Corporations, Trusts, and Associations, by Marilyn E. Phelan (KF1388 .P47 2000)

  • Also available on Westlaw (database NPECTA)
  • "Explains the implications of new tax acts, rulings, regulations, and case law upon nonprofit enterprises. It covers topics such as accounting methods for reporting financial activities; use of tax-exempt bonds for financing; consequences of private foundations status; tax consequences to donors; and the concept of the unrelated business taxable income for hospitals, colleges, museums, and other nonprofit organizations. It contains the necessary forms for obtaining tax-exempt status and forcompleting annual returns."

Law of Tax-Exempt Organizations, by Bruce Hopskins (KF6449 .H6)

  • Also available on Lexis
  • Supplemented Annually

 

Nonprofit Handbook: Management, edited by Tracy Daniel Connors (HD62.6 .N662 1997a)

  • No electronic copy available

 

Representing Nonprofit Organizations, by Marilyn A. Phelan

  • Available on Westlaw (database IRS-REPNPO)
  • " Examines the nonprofit organization versus the profit form of organization. Covers organizing and operating a nonprofit entity, including how charitable organizations may obtain and maintain public charity status; the consequences of private foundation status, and how to avoid prohibited activities and their associated penalty taxes; the extent to which nonprofit organizations may engage in lobbying activities or political campaigns without jeopardizing their status; potential liability of directors of nonprofit organizations, and how to avoid it; accounting principles applicable to nonprofit organizations; practical approaches to handling unrelated business taxable income; and details on many specific types of nonprofit entities." (From Westlaw Description)

Nonprofit Enterprises : Law and Taxation, by Marilyn E. Phelan (KF1388 .P47 1985)

  • No electronic copy available