A DESKTOP GUIDE FOR NONPROFIT DIRECTORS, OFFICERS, AND ADVISORS 非营利董事、办公人员与咨询人员桌面指南：做好事避免麻烦

The first responsibility of nonprofit directors,officers,and managers is to make decisions that ensure that their organization's scarce resources are used in the most effective and efficient way possible to accomplish its mission.Failure to do so can be catastrophic,not only for the organization,but for the individuals responsible as well.When confronted,however,with the maze of complex regulations,shifting priorities,and remote but foreseeable risks that attend every nonprofit decision,how can anyone make such choices with confidence?
　　A Desktop Guide for Nonprofit Directors,Officers,and Advisors offers a comprehensive overview of the legal,accounting,and financial issues that nonprofit directors and managers must grapple with every day.It provides the solid foundation that decision makers need to ask the right questions,understand the answers,and determine the best possible course of action in any situation.
　　Author Jack Siegel explains the duties and responsibilities that come with the territory and shows readers how to read and analyze tax statements,obtain and maintain federal tax-exempt status,report and substantiate charitable contributions,and comply with state registration and reporting requirements,including Internet solicitation.Siegel also explores such issues as fundraising,pledges,and endowments;identifying and protecting against event and operational liabilities;director and officer indemnification and insurance;operational insurance;and risk management.
　　作者简介：
　　JACK B.SIEGEL,an attorney and CPA,is the founder and President of Auto Didactix LLC,an Illinois limited liability company that develops and markets interactive guides and tutorials that are of interest to lawyers,accountants,and financial professionals,as well as students.Jack practiced law for ten years with Foley & Lardner,where he was a partner on the firm's Tax Team.He has served on the boards of a number of nonprofits,and provided advice to nonprofits on matters including hospital system conversions and restructurings,sales of major assets,joint ven-tures,private foundation status,and low-income housing tax credits.He is the creator and author of three software programs for attorneys,accountants,and students: TaxProf,Tax-Deferred Like-Kind Exchanges of Real Estate,and Avoiding Trouble While Doing Good: A Guide for the Nonprofit Director and Officer.

Chapter 1: Setting the Stage: Some Preliminaries
　1.1 The Need for Action
　1.2 Part of the Bigger Scheme
　1.3 Assumption
　1.4 Generality of Coverage
　1.5 Using Qualified Professionals
　1.6 Before Starting a New Organization
　1.7 Concluding the Preliminaries
Chapter 2 Before Signing On
　2.1 "Give,Get,or Get Off"
　2.2 Ask Questions
　2.3 Review Materials
　2.4 Meet with the Executive Director and Other Officers
　2.5 Review Other Resources
　2.6 Step Aside if the Information Is Not Forthcoming
　2.7 Your Role
Chapter 3 Organizational Bascis
　3.1 Nonprofit versus Tax-Exempt Status
　3.2 The Corporate Form Is the Prevalent Qne
　3.3 The Players
　3.4 Organizational Documents
　3.5 Meetings
　3.6 Major Events
Chapter 4 Legal Duties and Obligations
Chapter 5 Financial Statements,Internal Controls,and Sarbanes-Oxley
Chapter 6 Federal Tax Exemption
Chapter 7 Tax Aspects of Charitabel Giving
Chapter 8 Other Benefits
Chapter 9 Registration and Reporting by Charitable Organizations
Chapter 10 Fundraising,Pledges,Gift Policies,and Restricted Gifts
Chapter 11 Avoiding Operational Liabilities
Chapter 12 Risk Shifting,Indemnification,and Insurance
Chapter 13 Evaluating Your Organization
Chapter 14 A Final Thougth
Index