Contents

APPENDIX APublishing Company and the Bancroft-Whitney Company, but that form of citationis not used in this book. Supreme Court opinions appear earlier in the CommerceClearing House or Prentice-Hall publications.STATE LAWThe Legislative BranchesStatutory laws in the various states are created by the state legislatures.The Executive BranchesThe rules and regulations published at the state level emanate from state departments,agencies, and the like. For charitable organizations, these departmentsare usually the office of the state’s Attorney General and the state’s Departmentof State. There are no references to state rules and regulations in this book(although most, if not all, of the states have such forms of law relating to charitableorganizations and giving to them).The JudiciaryEach of the states has a judiciary system, usually a three-tiered one modeledafter the federal system. Cases involving charitable organizations are heard in allof these courts. There are a few references to state court opinions in this book(although most, if not all, of the states have court opinions relating to the tax lawof charitable giving).State court opinions are published by the governments of each state, and theprincipal ones are also collected and published by the West Publishing Company.The latter sets of opinions (referenced in this book) are published in“reporters” covering court developments in various regions throughout thecountry. For example, the Atlantic Reporter contains court opinions issued by theprincipal courts in the states of Connecticut, Delaware, Maine, Maryland, NewHampshire, New Jersey, Pennsylvania, Rhode Island, and Vermont, and the Districtof Columbia; the Pacific Reporter contains court opinions issued by the principalcourts of Arizona, California, Colorado, Idaho, Kansas, Montana, Nevada,New Mexico, Oklahoma, Oregon, Utah, Washington, and Wyoming.PUBLICATIONSArticles, of course, are not forms of “the law.” However, they can be cited, particularlyby courts, in the development of the law. Also, as research tools, they containuseful summaries of the applicable law. In addition to the many law school“law review” publications, the following (which is not an exclusive list) periodicalscontain material that may be helpful in following developments concerningcharitable organizations and giving to them:Bruce R. Hopkins’ Nonprofit Counsel (John Wiley & Sons)The Chronicle of Philanthropy (The Chronicle of Higher Education, Inc.)Daily Tax Report (Bureau of National Affairs) 646