This comprehensive, easy-to-use guide summarizes, analyzes, and explains the federal tax law on intermediate sanctions. Among other topics, the author addresses:

• The statute, legislative history, regulations, and court opinions of intermediate sanctions
• The influence of law concerning private inurement, private benefit, and private foundation self-dealing
• Real-world examples of intermediate sanctions in practice
• How nonprofits may seek to avoid excess benefit transactions or adequately document that excess benefit does not occur

Nonprofit executives, attorneys, accountants, and members of boards of directors will find The Law of Intermediate Sanctions to be an unparalleled resource on the new measures targeting nonprofit abuse.

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