51

Noted in passing…

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 218 KB
english, 1996
52

Quote of the month

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 119 KB
english, 1996
53

No need to file to change accounting period because of FASB requirements

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 213 KB
english, 1996
54

Sales of property interests held not a business, so no taxable income

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 313 KB
english, 1996
55

Account collateralization triggers self-dealing taxes, exemption loss

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 207 KB
english, 1996
56

In for-profit corporation case, executive's compensation held unreasonable

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 215 KB
english, 1996
57

Quote of the month

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 115 KB
english, 1996
58

Noted in passing…

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 118 KB
english, 1996
59

Noted in passing…

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 115 KB
english, 1996
60

School selling 8,500 acres over 25 years held not engaged in unrelated business

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 219 KB
english, 1996
61

IRS proposes audit guidelines for exempt rural electric cooperatives

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 112 KB
english, 1996
62

Museum related to taxable university held tax-exempt

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 416 KB
english, 1996
63

Appeals court affirms, reverses, and remands in royalty case

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 304 KB
english, 1996
64

RETURNS PROCESSING TO BE CENTRALIZED IN OGDEN

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 99 KB
english, 1996
65

Quote of the month

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 118 KB
english, 1996
66

Intermediate sanctions become law

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 178 KB
english, 1996
67

Exempt membership Organization's dues held unrelated business income

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 222 KB
english, 1996
68

IRS issues intermediate sanctions filing guidance

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 111 KB
english, 1996
69

IRS clarifies pooled fund maintenance requirements for community trusts

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 215 KB
english, 1996
70

Insurance reform bill includes exempt organizations provisions

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 205 KB
english, 1996
71

SMALL BUSINESS TAX BILL INCLUDES EXEMPT ORGANIZATION PROVISIONS

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 369 KB
english, 1996
72

Quote of the month

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 116 KB
english, 1996
73

Noted in passing…

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 116 KB
english, 1996
74

Structural tax reform: Impact on tax-exempt organizations-part one

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 214 KB
english, 1996
75

Insurer of member accounts held an exempt business league

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 119 KB
english, 1996
76

IRS interprets political entity funding rules, applies political organization tax

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 316 KB
english, 1996
77

New law brings other rules

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 102 KB
english, 1996
78

IRS finds constructive taxable income in mailing list exchanges

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 215 KB
english, 1996
79

IRS finds candidate-rating forums to be political activity, imposes tax

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 402 KB
english, 1996
80

Quote of the month

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 111 KB
english, 1996
81

Noted in passing…

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 111 KB
english, 1996
82

Group exemption reporting centralized

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 116 KB
english, 1996
83

Quote of the month

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 113 KB
english, 1996
84

Election aftermath: More revocations, new laws?

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 89 KB
english, 1996
85

Noted in passing…

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 113 KB
english, 1996
86

Structural tax reform: Impact on tax-exempt organizations—part two

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 405 KB
english, 1996
87

From the editor

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 89 KB
english, 1996
88

Quote of the month

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1997
Language:
english
File:
PDF, 116 KB
english, 1997
89

Surplus goods purchase program ruled to advance charitable functions

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 489 KB
english, 1996
90

Certain voter registration efforts ruled not taxable expenditures-part II

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1997
Language:
english
File:
PDF, 118 KB
english, 1997
91

IRS allows pooled fund provisions not in prototype document

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1997
Language:
english
File:
PDF, 213 KB
english, 1997
92

IRS issues favorable joint operating agreement ruling

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1997
Language:
english
File:
PDF, 310 KB
english, 1997
93

Oversight subcommittee to look at exempt organizations … again

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1997
Language:
english
File:
PDF, 100 KB
english, 1997
94

Coming events: Transformation of a health care institution

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1997
Language:
english
File:
PDF, 218 KB
english, 1997
95

Quote of the month

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1996
Language:
english
File:
PDF, 114 KB
english, 1996
96

State fund-raising regulation report

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1997
Language:
english
File:
PDF, 217 KB
english, 1997
97

Associate member dues revenue procedure modified

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1997
Language:
english
File:
PDF, 223 KB
english, 1997
98

Intermediate sanctions return regulations issued

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1997
Language:
english
File:
PDF, 111 KB
english, 1997
99

Noted in passing…

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1997
Language:
english
File:
PDF, 116 KB
english, 1997
100

IRS sets forth criteria for related and unrelated travel tours

Bruce R. Hopkins
Journal:
The Nonprofit Counsel
Year:
1997
Language:
english
File:
PDF, 322 KB
english, 1997