CHAPTER TWOTHE LEGAL FRAMEWORK OF THE NONPROFIT SECTOR IN THE UNITED STATES
Bruce R. Hopkins and Virginia C. Gross
Nonprofit law is derived from many sources, principally the federal tax law and state corporation and fundraising law. At the federal level, additional bodies of nonprofit law are in the antitrust, consumer protection, health, labor, postal, securities, and other fields. Various forms of law, basically statutes enacted by the U.S. Congress and state legislatures, the promulgation by agencies of regulations and rules, and the issuance of federal and state court opinions constitute nonprofit law. Thus, the few pages of this chapter are inherently insufficient to summarize the federal and state law applicable to nonprofit organizations. ...
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