Introduction

This quick topic guide was created for students conducting introductory research in the area of non-profit organizations. This guide, while not comprehensive, provides a listing of the more important, current and relevant materials available in this subject area. Links to more in-depth or advanced guides are provided in the Research Guides and Tutorials section when available.

For further assistance, call the Library's Reference Desk at 202-662-9140, or send e-mail tolibref@law.georgetown.edu.

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

Library of Congress Subject Headings

For additional GULLiver searches, try using the following Library of Congress Subject Headings:

Nonprofit Organizations -- United States
Nonprofit Organizations -- Law and Legislation -- United States
Nonprofit Organizations -- Taxation -- United States
Charitable uses, trusts and foundations -- Taxation -- Law and Legislation -- United States
Nonprofit law, finance, and management series

Primary Law

For complete coverage of primary law resources regarding organization and taxation (including statutes, codes, and case law), please see the Federal Tax Research Guide and Federal Tax Research Reference Chart.

Government Resources

FirstGov for Nonprofits

• FirstGov links to government specific nonprofit and charity links.
• Includes information on Federal Tax, Management and Operations.
• Also provides links to incorporation of nonprofits for each of the 50 states.

IRS index - Tax Information for Charities and Other Nonprofits

• IRS website offering tax information about charities & other non-profits.
• Also offers Exempt Organization Tax Law Training Articles

Journals

Taxation of Exempts - (K24 .A7458)

• full text also available on ProQuest and Westlaw.

Nonprofit World - available online via Westlaw and ABI Inform.

Associations and Organizations

Alliance for Nonprofit Management

• "Professional association of individuals and organizations devoted to improving the management and governance capacity of nonprofits - to assist nonprofits in fulfilling their mission."
• Offers the Alliance Resource Center, a searchable database of resources for Non-Profits.

Association of Fundraising Professionals

• "The Association of Fundraising Professionals (AFP) represents 26,000 members in 172 chapters throughout the United States, Canada, Mexico, and China working to advance philanthropy through advocacy, research, education, and certification programs."
• Their Resource Center offers information and publications on fundraising issues and best practices.