Die neueste Gesetzgebung ermöglicht abgestufte Maßnahmen gegen gemeinnützige Organisationen, die ihre Steuervorteile mißbrauchen. Einen nüchternen Abriß zum Einfluß dieser Sanktionen auf öffentliche Organisationen bietet der Autor dieses Buches; er schlägt Wege vor, Strafen zu vermeiden, und erläutert zahlreiche Fallstudien.

BRUCE R. HOPKINS has been one of the country's leading authoritieson tax-exempt organizations for 27 years. He is an attorney withthe firm Polsinelli, White, Vardeman & Shalton and is anadjunct professor at the University of Missouri School of Law atKansas City. He is the author of eight books, including The Law ofTax-Exempt Organizations, A Legal Guide to Starting and Managing aNonprofit Organization, The Law of Fund-Raising, and The LegalAnswer Book for Nonprofit Organizations, as well as a newsletter,The Nonprofit Counsel, all published by Wiley.

D. BENSON TESDAHL is a lawyer with Powers, Pyles, Sutter &Verville, P.C. in Washington, D.C., where he specializes in therepresentation of tax- exempt organizations. He is also an adjunctprofessor of tax law at Georgetown University. Mr. Tesdahl haspublished numerous tax articles and is co-chair of an American BarAssociation subcommittee on tax-exempt entities.