5 The Internal Revenue Code

Chapters in this book

1. Frontmatter i
2. Contents v
3. Preface xiii
4. 1 The Nonprofit Sector in the Twenty-First Century 1
5. 2 A Brief History of the Law of Charities 19
6. 3 Creation, Administration, and Termination of Charities 116
7. 4 Fiduciary Duties: State Law Standards 187
8. 5 The Internal Revenue Code 238
9. 6 Regulation of Charities in the States 301
10. 7 The Role of the Federal Government in the Regulation of Charities 377
11. 8 Improving the Law and Regulation of Charities 428
12. Appendix 475
13. Index of Cases 519
14. General Index 525