 
|
Nonprofit Law Resource GuideThis selective guide highlights major print and electronic resources available to Cleveland-Marshall College of Law and other Cleveland State University students and faculty researching legal issues related to nonprofit organizations, especially nonprofit corporations. Please note: links to Westlaw and LexisNexis databases require a valid law student Westlaw or LexisNexis password for access. LexisNexis Academic resources, available to the CSU Community on campus and via authentication, are included in this Guide as indicated. Some journals available electronically, such as those via HeinOnline, are only available on the CSU Campus or CSU Network.
Call number links are to records in the Law Library catalog, SCHOLAR, and are especially important for location/availability information. Please contact your Law Library Research Services librarians during their regularly scheduled hours, or via email to research.services@law.csuohio.edu for assistance in locating/using these or other resources to meet your needs.
State Law, Regulations, and Case Law Federal/U.S. Law, Regulations, and Case Law U.S. Internal Revenue Service - Selected Links Ohio Treatises, Practice Guides and Forms ResourcesOther Treatises, Practice Guides , and Forms Resources Searching Scholar and OhioLINK Journal Articles and Current Awareness Services Aggregate Files and Other Web Resources
The Non-Profit Corporation Seminar (LAW 722) "considers the legal problems and current issues involved in the structuring and operation of non-profit organizations and includes practical exercises in drafting legal memoranda and corporate documents." It "satisfies the upper level writing requirement." Law students are also involved in Clinical work related to nonprofit organizations. So, in addition to resources related to structure and operations of nonprofit organizations, this Guide includes a selection of tax-related and other titles/sites which may be useful for the practitioner in a nonprofit setting. The Law Library is open to members of our Community for their legal research, and although we cannot provide legal advice, the resources included in this Guide may be helpful for members of the Nonprofit Community. When legal advice is needed, our best advice is to consult an attorney. For additional resources about Corporation Law in general, please consult our Corporation Law Resource Guide at http://www.law.csuohio.edu/lawlibrary/CorporationLawResources.htm
_________________________________________________________________________
State Law, Regulations, and Case LawOhio: Ohio Revised Code Chapter 1702: Nonprofit Corporation Law (Anderson's OnLine Documents - from the State of Ohio website - Unannotated) For annotated versions of ORC Title 17, see: Baldwin's Ohio Revised Code Annotated / West Pub. Co., 1994 - . Print. Reference, Reserve, Ohio Room KFO 30 1953 .A4 Westlaw - OH-ST-ANN (All Databases > U.S. State Materials > Ohio > Statutes & Legislative Materials > Ohio Statutes Annotated) Page's Ohio Revised Code Annotated / Anderson Pub. Co., 1953 - . Print. Reference, Reserve, Ohio Room. KFO 30 1953 .P3 LexisNexis - (Legal > States Legal - U.S. > Ohio > Statutes & Regulations > OH - Ohio Statutes, Constitution, Court Rules & ALS, Combined ) Business Organizations Law & Rules (Ohio Practice Business Organizations) / Adam M. Ekonomon and Matthew A. Heinle eds./ West. Annual. KFO 210.A29 O36 Ohio Administrative Code / West , 1994 - KFO 34.5 .O35 Westlaw - OH-ADC State of Ohio website: Anderson's Ohio OnLine Docs LexisNexis - OH - Ohio Administrative Code and the Ohio Register (Legal > States Legal - U.S. > Ohio > Agency & Administrative Materials > OH - Ohio Administrative Doce and the Ohio Register)
Updated by the Ohio Monthly Record KFO 35.A23 O35 Westlaw - Ohio Regulation Tracking & Text Combined (OH-SNREGS) LexisNexis - Ohio State Regulation Tracking (Summaries and status of proposed Ohio agency regulations.) (Legal > States Legal - U.S. > Ohio > Agency & Administrative Materials > Ohio State Regulation Tracking ) Westlaw - OHBUS-CS - Ohio Business Organizations Cases - Cases from Ohio state courts related to public, private, and not-for-profit business and corporations. Coverage begins with 1821. LexisNexis - OH Corporate Cases (Legal > Area of Law - By Topic > Corporate > Cases > OH Corporate Cases ) Caselaw relating to Corporate law from the various courts from the state of Ohio ________________________ Other States -- Laws: Legal Information Institute (Cornell): State Statutes on the Internet By Topic - Corporations
Other States -- Administrative Regulations Links from the IRS site to state sites: http://www.irs.gov/charities/article/0,,id=129028,00.html Other States - Cases Westlaw - MBUS-CS - contains cases/orders selected for relevance to public, private, and not-for-profit businesses and corporations. LexisNexis - Corporate
Cases, Federal and State ( Legal > Area of Law - By Topic
> Corporate > Cases > Corporate
Cases, Federal and State ) _________________________________________________________________________
Federal/U.S. Law, Regulations, and Case Law
United States Code (From GPO Access) Section 501(c)
Administrative Regulations - Federal Code of Federal Regulations (From GPO Access) Federal Register (From GPO Access) _________________________________________________________________________
U.S. Internal Revenue Service Selected Links :
Draft Redesigned Form 990 - Return of Organizations Exempt From Income Tax - for which comments are due no later than Sept. 14, 2007. Cumulative List of Organizations Described in Section 170(c) of the Internal Revenue Code of 1986 (Publication 78) (organizations eligible to receive tax-deductible charitable contributions) http://www.irs.gov/charities/article/0,,id=96136,00.html Tax Information for Charities & Other Non-Profits http://www.irs.gov/charities/index.html Applying for 501(c)(3) Status for Your Organization (Publication 4220) http://www.irs.gov/pub/irs-pdf/p4220.pdf Charitable Contributions (Publication 526) http://www.irs.gov/publications/p526/index.html Determining the Value of Donated Property (Publication 561) http://www.irs.gov/pub/irs-pdf/p561.pdf Exempt Organizations Forms and Publications http://www.irs.gov/charities/content/0,,id=154429,00.html Exempt Organizations Update (EO Newsletter) http://www.irs.gov/charities/article/0,,id=135307,00.html Life Cycle of a Public Charity http://www.irs.gov/charities/charitable/article/0,,id=122670,00.html Life Cycle of a Private Foundation http://www.irs.gov/charities/charitable/article/0,,id=127912,00.html Tax-Exempt Organizations and Political Campaign Intervention http://www.irs.gov/charities/article/0,,id=141538,00.html Tax-Exempt Status for Your Organization (Publication 557) http://www.irs.gov/pub/irs-pdf/p557.pdf Tax Guide for Churches and Religious Organizations (Publication 1828) http://www.irs.gov/pub/irs-pdf/p1828.pdf Tax on Unrelated Business Income of Exempt Organizations (Publication 598) http://www.irs.gov/pub/irs-pdf/p598.pdf Testimony: Charitable Giving Problems and Best Practices - IR-2004-81 June 22, 2004 http://www.irs.gov/newsroom/article/0,,id=124186,00.html
_________________________________________________________________________
Ohio Treatises, Practice Guides, and Forms Resources
Selected significant treatises and practice guides in the Law Library collection which provide a foundation for Ohio nonprofit organization law issues include the following: Anderson's Ohio Annotated Business Entities Handbook / Anderson Pub. Co., current year. KFO 205 .O35 LexisNexis ( Legal > Area of Law - By Topic > Corporate > Treatises & Analytical Materials > Anderson Publishing > Ohio Business Entities Handbook ) Anderson's Ohio Corporation Law / Anderson Pub. Co., 2000 - Annual. Current. KFO 213 .A65 S43 LexisNexis ( Legal > Area of Law - By Topic > Corporate > Treatises & Analytical Materials > Anderson Publishing > Ohio Corporation Law (Anderson) ) Ohio Corporate Forms -- see the Ohio Secretary of State's Office website. Ohio Business Entities, 2d ed. / Zolman Cavitch & Matthew T. Cavitch / Matthew Bender / 2 vols. (Formerly: Ohio Corporation Law, With Federal Tax Analysis) Vol. 2, Chapter 27: Nonprofit Corporations. KFO 210 .A65 C38 2005 LexisNexis (Legal > States Legal - U.S. > Ohio > Treatises and Analytical Materials > All Treatises and Analytical Materials > Ohio Business Entities, Second Edition Ohio Forms and Transactions : OFT / Thomas R. Swisher/ West Group, 1989 - 3 vols. Vol. 3, Chapters 28 & 29. KFO 68 .S94 ( Westlaw - Ohio Forms and Transactions OHFT ) Ohio Forms Legal and Business / West Group. Current. Generally Chapter 31: Charities & Foundations. KFO 68 .O35 Westlaw OH-LF Ohio Transaction Guide - Legal Forms / Matthew Bender, 1975 - Generally Vol. 3, Chapter 41. of this looseleaf set. KFO 213 .A65 O35 LexisNexis (Legal > States Legal - U.S. > Ohio > Treatises and Analytical Materials > All Treatises and Analytical Materials > Ohio Transaction Guide ) Developments in Ohio law are often reflected in continuing legal education materials such as: Representing Non-Profits / Columbus: OSBA CLE Institute, 2005. _________________________________________________________________________
Other Treatises, Practice Guides, and Forms Resources
The ABCs of Nonprofits / Lisa A. Runquist / Chicago, IL: American Bar Assn., 2005. Advising Nonprofit Organizations / New York: Practising Law Institute, 2002 - . Annual. (Corporate Law and Practice Course Handbook Series) KF 1388 .A15 A39 AmJur Legal Forms 2d / St. Paul: West Group. Start with the Index. Vol. 4B, Chapter 55: Charities; Vol. 6A, Chapter 74:836 Federal Tax-Exempt Status of Nonprofit Organizations. Complete Guide to Nonprofit Organizations - Law, Taxation, Operational Planning / Penina Kessler Lieber and Donald R. Levy, eds. / Kingston, NJ: Civic Research Institute, 2005. Developing Affordable Housing - A Practical Guide for Nonprofit Organizations / Bennett L. Hecht / Hoboken, NJ: John Wiley & Sons, 2006. HD 259 .H43 2006 Exempt Organizations Reports / Chicago: Commerce Clearing House, 1981 - . 3 vols. Current looseleaf service. KF 6449 .A6 E9 Federal Tax Coordinator 2d / New York: Research Institute of America. Curent looseleaf. Start with the Index under topics as Charitable, Exempt, or Non-profit. Fletcher Corporation Forms Annotated / Westlaw -- FLTR-FRM Fletcher Cyclopedia of the Law of Private Corporations, Perm. ed. / West Group, 1931- . 19 vol. looseleaf. Check Index under Nonprofit Corporations and/or Model Nonprofit Corporation Act. KF 1384 .F55 Westlaw -- FLTR-CYC Guide to Nonprofit Corporate Governance in the Wake of Sarbanes-Oxley / ABA Coordinating Committee on Nonprofit Governance / Chicago: Section of Business Law, American Bar Association, 2005. KF 1388.5 .G85 2005 Guidebook for Directors of Nonprofit Corporations, 2nd ed. / George W. Overton and Jeannie Carmedelle Frey, eds. and the Nonprofit Corporations Committee / Chicago: American Bar Association, Section of Business Law, 2002. KF 1388.7 .Z9 G85 2002 IRS Form 990 - Tax Preparation Guide for Nonprofits, Rev. ed. / Jody Blazek / New York: Wiley, 2004. KF 6449 .B53 2004 Joint Ventures Involving Tax-Exempt Organizations, 2nd ed. / Michael I. Sanders / New York: Wiley, 2000 - current. KF 1388 .S26 2000 and 2006 Supp. The Law of Intermediate Sanctions - A Guide for Nonprofits / Bruce R. Hopkins / Hoboken, NJ: Wiley, 2003. KF 6614 .E94 H68 2003 The Law of Tax-Exempt Organizations, 9th ed. / Bruce R. Hopkins / Hoboken: John Wiley, 2007. KF 6449 .H6 2007 The Legal Answer Book for
Private Foundations / Bruce R. Hopkins and Jody Blazek / New York:
Wiley, 2002. KF
1389 .Z9 H67 2002 The Lobbying Manual - A Complete Guide to Federal Law Governing Lawyers and Lobbyists, 3rd ed. / Chicago, Ill.: ABA Section of Administrative Law and Regulatory Practice, 2005. See Chapters 11 (Internal Revenue Code Limitations on Lobbying by Tax Exempt Organizations,) 15 (Office of Management and Budget Regulations Governing Lobbying Costs Incurred by Nonprofit Organizations,) and 19 (Special Considerations for Lobbying by Nonprofit Corporations.) KF 4948 .L62 2005 Nonprofit Controller's Manual / Craig Stevens / Warren, Gorham & Lamont/RIA. Westlaw -- WGL-NPCMAN Nonprofit Corporation Forms Handbook / Barbara L. Kirschten / Westlaw -- NONPROFIT Nonprofit Enterprises: Corporations, Trusts, and Associations / Westlaw -- NPECTA Nonprofit GAAP Practice Manual / Allan B. Afterman, Martha L. Benson, and Rowan H. Jones / Warren, Gorham & Lamont/RIA / Westlaw -- WGL-NPGAAPMAN Nonprofit Governance and Management / Victor Futter, ed. in chief, Judith A. Cion and George W. Overton, managing eds. / New York: Am. Soc. of Corp. Secretaries; Chicago: American Bar Association, Section of Business Law, 2002. KF 1388 .N657 2002 Nonprofit Governance - The Executive's Guide / Victor Futter, gen. ed., George W. Overton, man. ed. / New York: American Society of Corporate Secretaries; Chicago: American Bar Association, Section of Business Law, 1997. HD 62.6 .N66 1997 The Nonprofit Handbook, Management, 3rd ed./ New York: John Wiley, 2001. / The Nonprofit Legal Landscape / Thomas K. Hyatt, ed. / Washington, DC: BoardSource, 2005. KF 1388 .N67 2005 Nonprofit Organizations Law, 2003: Coping with the New Environmental Post 9/11 & Sarbanes-Oxley - A Satellite Program / Daniel L. Kurtz and Jonathan A. Small, co-chairs / New York: Practising Law Institute, 2003. (Tax Law and Practice Course Handbook Series, No. 600; "J0-009A") KF 1388 .Z9 N672 2003 Not for Profit GAAP - LexisNexis (Legal > Reference > General > Not for Profit GAAP ) Philanthropy and Law in Asia: A Comparative Study of the Nonprofit Legal Systems in Ten Asia Pacific Societies / Thomas Silk, ed. / San Francisco: Jossey-Bass, 1999. Principles of the Law of Nonprofit Organizations - Discussion Draft / Philadelphia, PA: Executive Office, American Law Institute, 2006 - . Vol. 2. KF 1388 .P74 Private Foundations: Tax Law and
Compliance, 2nd ed. / Bruce R. Hopkins and Jody Blazek / Hoboken,
N.J.: John Wiley & Sons, 2003. KF6449
.H63 2003 Ready in Defense -- A Liability, Litigation and Legal Guide for Nonprofits / Melanie L. Herman / Washington, DC: Nonprofit Risk Management Center; Fairfax, VA: PERI, 2003. Representing Nonprofit Organizations / Westlaw -- IRS-REPNPO Sarbanes-Oxley for NonProfits - A Guide to Building Competitive Advantage / Peggy M. Jackson and Toni E. Fogarty / Hoboken, NJ: John Wiley & Sons, 2005. HG 4027.65 .J33 2005 Starting and Managing a Nonprofit Organization: A Legal Guide, 4th ed. / Bruce R. Hopkins / New York: John Wiley & Sons, 2005. KF 1388 .H66 2005 ALI-ABA Course of Study - Tax Exempt Charitable Organizations LexisNexis - (Legal > Area of Law - By Topic > Taxation > Multi-Source Groups > Tax Center > Federal > Exempt Organizations > Planning > ALI-ABA Course of Study - Tax Exempt Charitable Organizations ) The Tax Law of Unrelated Business for Nonprofit Organizations / Bruce R. Hopkins / Hoboken, NJ: John Wiley & Sons, 2005. KF 6449 .H67 2005 Lexis ( Legal > Area of Law - By Topic > Corporate > Clauses > Lexis Clause Library - Corporate Law ) Revised Model Nonprofit Corporation Act (1986) - Exposure Draft / the Committee on Nonprofit Corporations, Section of Corporation, Banking, and Business Law, American Bar Association / Chicago: ABA, 1986 (Earlier: Model Nonprofit Corporation Act (1952) (1964) ) LexisNexis (Legal > Area of Law - By Topic > Corporate > Statutes & Legislative Materials > Uniform & Model Acts > Martindale-Hubbell - Model Business Corporation Act ) Organizing Corporate and Other Business Enterprises / LexisNexis (Legal > Area of Law > Corporate > Treatises & Analytical Materials > Matthew Bender > Organizing Corporate and Other Business Enterprises )
Uniform Unincorporated Nonprofit Associations Act (1996) in Vol. 6A Uniform Laws Annotated 651. KF 879 .A45 U5 West's Legal Forms / St. Paul: Thomson/West. Vol. 29: Nonprofit Organizations. Westlaw -- WESTLF-BUS _________________________________________________________________________
Understanding Nonprofit and Tax Exempt Organizations / Nicholas P. Cafardi and Jaclyn B. Cherry / Newark: LexisNexis/Matthew Bender, 2006. KF 6449 .C34 2006 _________________________________________________________________________
Searching Scholar and OhioLINK : (Scholar Hands-on Instruction) Search Scholar and OhioLINK catalogs using the main subject heading: Nonprofit organizations -- Law and legislation -- United States Additional related subject headings: Charitable uses, trusts, and foundations -- United States Charitable uses, trusts, and foundations -- Taxation -- United States Nonprofit organizations -- Taxation -- Law and Legislation -- United States Tax Exemption -- United States _________________________________________________________________________
Journal Articles and Current Awareness ServicesIndexes: See Finding Articles in Law Reviews, Journals and Other Legal Periodicals for an explanation of the legal periodical indexes and databases available to Cleveland-Marshall College of Law students and the CSU community. Subject headings: Legal Resource Index/Current Law Index: Nonprofit organizations. Index to Legal Periodicals: Nonprofit corporations; Charities
________________________ Selected specialty journals and current awareness materials in Nonprofit Law include: Exempt Organizations Reports / Chicago: Commerce Clearing House, 1981 - current. 3 vols. Looseleaf. KF 6449 .A6 E9 Exempt Organization Tax Review / Pasadena, MD: P. Streckfus, Tax Analysts, 1988 - LexisNexis Academic (1/1/1992 - present). International Journal of Not-for-Profit Law / Washington, DC: International Center for Not-for-Profit Law, 1998 - present. Available via OhioLINK Directory of Open Access Journals. http://www.icnl.org/knowledge/ijnl/index.htm Nonprofit Report / Monthly / Warren, Gorham & Lamont/RIA. / Westlaw -- WGL-NPREP Non-profit Times / Westlaw - NONPROFITT Nonprofit World / Westlaw - NONPROFITW Taxation of Exempts / New York: Warren, Gorham & Lamont, 2001 - KF 6449 .A15 J66 Westlaw - WGL-TXNEXEMPT Formerly Journal of Taxation of Exempt Organizations (1989 - 2001; same call number) Westlaw - BUS-TP (All Databases > Topical Materials by Area of Practice > Business Organizations and Relations > Law Reviews, Bar Journals & Legal Periodicals > Law Reviews, Texts & Bar Journals Combined) LexisNexis - (Legal > Secondary Legal > Law Reviews & Journals > Law Reviews by Area of Law > Corporate Law Review Articles, Combined) Westlaw - Practising Law Institute (PLI) Corporate materials from both Course Handbooks and Reference Books ( PLICORP-ALL ) LexisNexis ( Legal > Secondary Legal > Practising Law Institute > Practising Law Institute Business and Corporate Publications ) _________________________________________________________________________
Aggregate Files and Other Web Resources:
LexisNexis - ( Legal > Area of Law - By Topic - Corporate ) Searchable databases include corporate governance (Sarbanes-Oxley materials), federal and state cases, statutes and legislative materials, law reviews and journals, treatises and analytical materials, legal news, and legal reference materials.
Westlaw -- West KeySearch -- Non-profit Organizations “A research tool powered by the West Key Number System that identifies the terms and key numbers most relevant to your legal issue and creates a query for you.” For searching Westlaw state and/or federal caselaw, encyclopedias and treatises, and/or journals and law reviews, utilizing the West Key Number topical approach Westlaw - Andrews Corporate Officers and Directors Liability Litigation Reporter - ANCODLLR LexisNexis Search Advisor -- (All Topics > Business & Corporate Entities ) Explore Legal Topics which include: Nonprofit Corporations & Organizations and Unincorporated Associations
Bruce R. Hopkins Nonprofit Law Center http://www.nonprofitlawcenter.com/ Don Kramer’s Nonprofit Issues Catalog
of Federal Domestic Assistance / Washington, D.C.: Office
of Management and Budget, annual). Also available in print: Ref HC
110 .P63 U53a. [Major directory for information related to federal
grant programs.] Grants.Gov - U.S. government site where organizations can find out about and apply for federal grants. The Foundation Center The Foundation Center Library -
Cleveland Please note: this significant area resource is located in Downtown Cleveland, at 1422 Euclid Ave. GuideStar.org - The Donor's Guide to the Nonprofit Universe / Williamsburg, VA: Philanthropic Research, Inc., 1998 - . http://www.guidestar.org/ Independent Sector http://www.IndependentSector.org/ http://www.independentsector.org/index.htm Internet Nonprofit Center/
Idealist.org Legal Information Institute (Cornell) - LII - Law About ... Nonprofit Organizations Panel on the Nonprofit Sector http://www.nonprofitpanel.org/ And its report with supplement: Strengthening Transparency
Governance Accountability of Charitable Organizations - A Final Report
to Congress and the Nonprofit Sector - June, 2005 report of the This Nonprofit Law Resource Guide is found at http://www.law.csuohio.edu/lawlibrary/NonprofitLawResourceGuide.htm
Marie Rehmar Head of Reference Services Cleveland-Marshall College of Law Library Cleveland State University Rev.6/15/07; 8/14/07 |