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Informationen zum Autor MARILYN E. PHELAN, the Paul Whitfield Horn Distinguished Professor of Law Emerita at Texas Tech University, is a life member of the two leading legal institutions--American Law Institute and Uniform Law Commission. In addition to authoring or co-authoring seventeen books and over fifty articles on legal issues related to federal tax law and nonprofits, she has co-authored this book and one other based on her Christian faith and extensive Bible studies.JAY M. PHELAN is certified by the Texas Board of Legal Specialization as a specialist in criminal law and is co-author of Sovereign Immunity Law. Prior to his now sixteenth year as a district judge, he was in the private practice of law and also served as a county attorney. He is currently chair of deacons at his church and has served as a Bible teacher. Klappentext From one of America's foremost experts in museum and cultural heritage law, Museum Law: A Guide for Officers, Directors, and Counsel is a comprehensive guide to both U.S. and international laws and conventions affecting museums, art galleries, natural and historic heritage, and other cultural organizations. The fourth edition details laws protecting art and artists, cultural and natural heritage, U.S. and international law, regulations for tax-exempt status, and much more. This book also includes an unprecedented look at museums' unrelated business taxable income from such increasingly common activities as gifts shops, snack bars, travel tours, and sponsorships. No museum, cultural heritage site, or historical site can afford to be without it. Inhaltsverzeichnis TABLE OF CONTENTSTABLE OF SELETED CASESPREFACEACKNOWLEDGMENTSPART I-OPERATIONSCHAPTER I. MUSEUM GOVERNANCE: LAWS AND PRINCIPLES A. Organizational Structure of a Museum 1. Charitable Trust 2. Association 3. Nonprofit Corporation a. Members b. Directors c. Officers d. Employees B. Governance Principles for Museum Officials 1. Standards of Conduct for Trustees and Directors a. Duty of Care b. Duty of Loyalty 2. Disposition of Assets upon Dissolution 3. Enforcement of Fiduciary Obligations a. Immunity from Liability b. Standing (Right) to Sue c. Indemnification of Directors 4. Federal Regulation a. Self-Dealing-§ 4941 of the Internal Revenue Code b. Excess Benefit Transactions-§ 4958 of the Internal Revenue Code C. Accounting for Museums 1. Statement of Financial Position 2. Statement of Activity 3. Statement of Cash Flows 4. Fund Accounting 5. Museum Collections 6. Donated Services and Materials 7. Governmental Reporting Requirements CHAPTER II. MUSEUM PERSONNEL A. Employment Laws and Principles 1. At-Will Employment Doctrine 2. Civil Rights Act of 1964 (Title VII) 3. Equal Pay Act 4. Age Discrimination in Employment Act 5. Vocational Rehabilitation Act 6. Veterans Employment Emphasis under Federal Contracts Act 7. Americans with Disabilities Act 8. Fifth and Fourteenth Amendment Requirements a. Property Interest b. Liberty Interest c. Procedural Due Process 9. Safety Requirements B. Employee's Tortious Conduct 1. Negligence 2. Museum's Vicarious Liability 3. Defenses 4. Immunity from Liability 5. Strict Liability 6. Special Liability Rules for Owners of Land a. Trespasser b. Trespassing Children c. Licensee d. Invitee e. Abolition of Categories 7. Need for Insurance C. Use of Guards D. Use of Volunteers E. Unionization of Museum Employees 1. Selection of a Labor Representative 2. Duty to Bargain in Good Faith 3. Subject Matter of Bargaining 4. Unfair Labor Practices 5. Strikes 6. Agency or Union Shops an Right to Work Laws 7. How Labor Laws Affect a MuseumCHAPTER III. OBTAINING AND MAINTAINING TAX EXEMPT STATUS ...
