BRUCE R. HOPKINS is the country's leading authority on tax-exempt organizations and is a lawyer with the firm Polsinelli Shalton Welte Suelthaus PC. He is also the author or coauthor of fifteen books, including The Law of Intermediate Sanctions; The Legal Answer Book for Private Foundations; The Second Legal Answer Book for Nonprofit Organizations; The Law of Tax-Exempt Organizations, Eighth Edition; Private Foundations: Tax Law and Compliance, Second Edition; and The Tax Law of Charitable Giving, Third Edition (all published by Wiley). He also writes the journal, Bruce R. Hopkins' Nonprofit Council.