BRUCE R. HOPKINS, a lawyer with the firm Polsinelli, Shalton & Welte, is the country's leading authority on the law of tax-exempt organizations. He is also the author of fifteen books, including The Legal Answer Book for Nonprofit Organizations; The Law of Tax-Exempt Organizations, Seventh Edition; The Law of Fundraising, Second Edition; Private Foundations: Tax Law and Compliance; A Legal Guide to Starting and Managing a Nonprofit Organization, Second Edition; The Tax Law of Charitable Giving, Second Edition; and The Law of Intermediate Sanctions: A Guide for Nonprofits, as well as the newsletter The Nonprofit Counsel, all published by Wiley.