About the Authors

BRUCE R. HOPKINS is the principal in the Bruce R. Hopkins Law Firm, LLC, practicing in Kansas City, Missouri. He concentrates on the representation of private foundations and other tax-exempt organizations. His practice ranges over the entirety of law matters involving exempt organizations, with emphasis on the formation of nonprofit organizations, acquisition of recognition of tax-exempt status for them, the private inurement and private benefit doctrines, the intermediate sanctions rules, legislative and political campaign activities issues, public charity and private foundation rules, unrelated business planning, use of exempt and for-profit subsidiaries, joint venture planning, tax shelter involvement, review of annual information returns, Internet communications developments, the law of charitable giving (including planned giving), and fundraising law issues.

Mr. Hopkins served as Chair of the Committee on Exempt Organizations, Tax Section, American Bar Association; Chair, Section of Taxation, National Association of College and University Attorneys; and President, Planned Giving Study Group of Greater Washington, D.C.

Mr. Hopkins is the series editor of Wiley's Nonprofit Law, Finance, and Management Series. In addition to being co-author of Private Foundations: Tax Law and Compliance, Fourth Edition, he is the author of The Law of Tax-Exempt Organizations, Eleventh Edition; Bruce R. Hopkins' Nonprofit Law Dictionary; The Planning Guide for the Law of Tax-Exempt Organizations: Strategies and Commentaries; Bruce R. Hopkins Nonprofit Law Library (e-book); Tax-Exempt Organizations and Constitutional Law: Nonprofit Law as Shaped by the U.S. Supreme Court; IRS Audits of Tax-Exempt Organizations: Policies, Practices, and Procedures; The Tax Law of Charitable Giving, Fifth Edition; The Tax Law of Associations; The Tax Law of Unrelated Business for Nonprofit Organizations; The Nonprofits' Guide to Internet Communications Law; The Law of Intermediate Sanctions: A Guide for Nonprofits; Starting and Managing a Nonprofit Organization: A Legal Guide, Sixth Edition; Nonprofit Law Made Easy; Charitable Giving Law Made Easy; Private Foundation Law Made Easy; 650 Essential Nonprofit Law Questions Answered; The First Legal Answer Book for Fund-Raisers; The Second Legal Answer Book for Fund-Raisers; The Legal Answer Book for Nonprofit Organizations; The Second Legal Answer Book for Nonprofit Organizations; and The Nonprofit Law Dictionary. He is the co-author, with Thomas K. Hyatt, of The Law of Tax-Exempt Healthcare Organizations, Fourth Edition; with Alicia M. Kirkpatrick, of The Law of Fundraising, Fifth Edition; with David O. Middlebrook, of Nonprofit Law for Religious Organizations: Essential Questions & Answers; with Douglas K. Anning, Virginia C. Gross, and Thomas J. Schenkelberg, of The New Form 990: Law, Policy and Preparation; also with Ms. Gross, of Nonprofit Governance: Law, Practices & Trends; and with Ms. Gross and Mr. Schenkelberg, of Nonprofit Law for Colleges and Universities: Essential Questions and Answers for Officers, Directors, and Advisors. He also writes Bruce R. Hopkins' Nonprofit Counsel, a monthly newsletter, published by John Wiley & Sons.

Mr. Hopkins maintains a website providing information about the law of tax-exempt organizations, at www.brucerhopkinslaw.com. Material posted on this site includes a current developments outline concerning this aspect of the law, references to his books, and indexes to accompany his newsletter.

Mr. Hopkins received the 2007 Outstanding Nonprofit Lawyer Award (Vanguard Lifetime Achievement Award) from the American Bar Association, Section of Business Law, Committee on Nonprofit Corporations. He is listed in The Best Lawyers in America, Nonprofit Organizations/Charities Law, 2007–2017.

He is the Professor from Practice at the University of Kansas School of Law, where he teaches two courses on nonprofit and tax-exempt organizations, including private foundations.

Mr. Hopkins earned his JD and LL.M degrees at the George Washington University National Law Center, his SJD degree at Kansas University Law School, and his BA at the University of Michigan. He is a member of the bars of the District of Columbia and the state of Missouri.

JODY BLAZEK is a partner in Blazek & Vetterling, a Houston CPA firm focusing on tax and financial planning for exempt organizations and the individuals who create, fund, and work with them. BV serves over 500 nonprofit organizations providing financial reports and tax compliance and planning services.

Ms. Blazek's accounting career has concentrated on nonprofit organizations for over 40 years. This focus began with KPMG (then Peat Marwick, & Mitchell) when she studied and interpreted the Tax Reform Act of 1969 as it related to charitable organizations and the creation of private foundations. From 1972 to 1981 she gained nonprofit management experience as treasurer of the Menil Interests, where she worked with John and Dominique de Menil to plan the Menil Collection, The Rothko Chapel, and other projects of the Menil Foundation. She reentered public practice in 1981 to found the firm she now serves.

She is the author of six books in the Wiley Nonprofit Series: Tax Planning and Compliance for Tax-Exempt Organizations, Fifth Edition (2012), Nonprofit Financial Planning Made Easy (2008); IRS Form 1023 Preparation Guide (2005); IRS Form 990 Tax Preparation Guide for Nonprofits (2004); Private Foundations: Tax Law and Compliance, Third Edition (2008); and The Legal Answer Book for Private Foundations (2002), the latter two volumes co-authored with Bruce R. Hopkins.

Ms. Blazek obtained her BBA from The University of Texas at Austin and took selected tax courses at South Texas School of Law.

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