BRUCE R. HOPKINS has been one of the country's leading authorities on tax-exempt organizations for 27 years. He is an attorney with the firm Polsinelli, White, Vardeman & Shalton and is an adjunct professor at the University of Missouri School of Law at Kansas City. He is the author of eight books, including The Law of Tax-Exempt Organizations, A Legal Guide to Starting and Managing a Nonprofit Organization, The Law of Fund-Raising, and The Legal Answer Book for Nonprofit Organizations, as well as a newsletter, The Nonprofit Counsel, all published by Wiley.