How to Use This Dictionary

• Author: Bruce R. Hopkins
• Profession: Leading authority on the law of tax-exempt organizations
• Pages: 9-9

HOW TO USE THIS DICTIONARY

The purpose of thi s book is to provide useful de nitions of all of the terms in the law pe rtaining

to nonprot organizations.

Thedenitionsinthisbookarewrittensoastoexplainthelegaltermstothosewhoare

not schooled in the law, as well as to lawyers. Each term used in a denition that is dened

elsewhere in the Dictionary is boldface. Where a denition involves a section of the Internal

Revenue Code, th ats ection of the code is referenced.

Nearly every denition is coded to one or more books by the author (in some instances, as

co-author), all published by JohnWiley & Sons. This information is provided so that the reader

desiring more informat ion about a body of law represented by a p articular ter m or phrase is

guided to the book or books where the subjectis discussed in greater detail.

The codes for these bo oks are as follows:

Code Title

LI Bruce R. Hopkins’ Nonprot Law Library

AU IRS Audits of Tax-Exempt Organizations

FR eLawofFundraising,FihEdition

HC e Law of Tax-Exempt Healthcare Organi zations, Fourth Edition

EO e Law of Tax-Exempt Organizations, Eleventh Edition

AR e New Form 990: Law, Policy, and Preparation

GV Nonprot Govern ance: Law, Practices & Trends

CU Nonprot Law for Colleges andUniversities: Essential Questions and Answers for

Ocers, Directors and Advisors

RE Nonprot Law for Religious Organizations: Essential Questions and Answers

PF Private Foundations: TaxL awand Compliance, Fourth Edition

PG Planning Guide for the Law of Tax-Exe mpt Organizations: Strategies and

Commentaries

SM Starting and Managing a Nonprot Org anization: A Legal Guide, Sixth Edition

AS e Tax Lawof Associations

CG e Tax Law of Charitable Giving, Fih Edition

UB e Tax Law of Unrelated Business for Nonprot O rganizations

CL Tax-Exempt Organizations and Constitutional Law: Nonprot Law as Shaped by the

U.S. Supreme Court