A complete practitioner's treatment of nonprofit and tax-exempt organizations law for counsel to charities, foundations, boards, and donors. Parts I through IV cover choice of entity and formation, the organizational test that is failed by drafters rather than by boards, the operational test and the commerciality doctrine, and the mechanics of applying for exemption on Form 1023 or Form 1023-EZ within the 27-month window. Parts V and VI cover the public charity versus private foundation divide, both public support tests with their computation periods and limitation rules, supporting organizations, and the five Chapter 42 excise taxes that govern private foundations. Parts VII and VIII cover inurement, private benefit, section 4958 excess benefit transactions, the rebuttable presumption of reasonableness, automatic excess benefits, and executive compensation including the section 4960 tax. Parts IX through XI cover lobbying and the section 501(h) expenditure test, the absolute campaign intervention prohibition, unrelated business income tax and siloing under section 512(a)(6), and Form 990 reporting, disclosure, and automatic revocation. Parts XII through XIV cover fiduciary duties under state nonprofit corporation acts and UPMIFA, donor restrictions and cy pres, charitable solicitation registration and state attorney general oversight, and joint ventures, subsidiaries, and affiliated structures. Part XV is the verification list.