taxation

I will begin with two disclaimers: I do not work for nor have any affiliation with the publisher, John Wiley & Sons, Inc (I am not a "corporate shill"). Notwithstanding that I would consider it an honor, I do not know nor have I ever met the author.

As an independent consultant providing philanthropic and nonprofit investment management consulting to the trustees of personal, fiduciary and institutional trusts, it is critical that I have expert resources available to provide timely and cutting-edge advisory.

I read voluminously, and my experience is simply this: in the world of nonprofit legal advisory, there is Hopkins, and everybody else.

I believe that success in any field of professional advisory is founded on specialization. This is another outstanding work by the pre-eminent legal expert specializing in advising charitable and educational organizations, associations, colleges, universities, hospitals, religious organizations, associations, and private foundations.

"Starting and Managing ..." is an essential resource in my nonprofit library; I recommend it to my clients as a "Rosetta stone" for translating the Byzantine intricacies of the Internal Revenue Code into a summary of the laws that affect the operation of nonprofit organizations.

If you have questions related to the establishment and qualification for tax exemption of nonprofit organizations, the establishment and operation of charitable fund-raising programs, and advice on matters such as public charity/private foundation qualification, the unrelated business income rules, and the involvement of nonprofits in partnerships and other joint ventures ... and need answers in non-legalese, rest easy: you have found your resource.
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1 My "due diligence" research on the author yielded the following: Hopkins is author of eight books (three of which are annually supplemented): The Law of Tax-Exempt Organizations (6th ed. 1992); The Legal Answer Book for Nonprofit Organizations (1996); The Nonprofit Law Dictionary (1994); A Legal Guide to Starting and Managing a Non-Profit Organization (2d ed. 1994); The Tax Law of Charitable Giving (1993); Charity, Advocacy, and the Law (1992); The Law of Fund-Raising (2d ed. 1996) (winner in the first edition of the first annual National Society of Fund Raising Executives/Staley/Robeson/Ryan/St. Lawrence Research Award); and Charity Under Siege: Government Regulation of Fund-Raising (1980) (which was selected by the NSFRE as one of the 25 books most favorably affecting fund-raising). He is co-author of a book titled The Law of Tax-Exempt Healthcare Organizations (1995). He writes a monthly newsletter titled 'The Nonprofit Counsel" and a bimonthly newsletter titled 'The Fund-Raising Regulation Report." John Wiley & Sons, Inc., New York, New York, publishes these books and newsletters. He is Editor of Wiley's Nonprofit Law, Finance, and Management Series.

Hopkins is a member of the Legal Section Council of the American Society of Association Executives. He served as Chair of the Committee on Exempt Organizations, Section on Taxation, American Bar Association; Chair of the Section of Taxation, National Association of College and University Attorneys: and President, Planned Giving Study Group of Greater Washington, D.C. He was appointed to the IRS Exempt Organizations Advisory Group in 1 987 and was accorded the Assistant Commissioner's (IRS) Award in 1984.

Hopkins graduated from the University of Michigan in 1964. He received his law degree from the George Washington University National Law Center in 1967, and masters of law degree in taxation from the Center in 1971.