By C. Barry Cox, Peter D. Moore
The seventh version of this hugely profitable and renowned textbook has been thoroughly revised and up-to-date to incorporate the most recent advancements in biogeography. It bargains first-class perception into the multi-disciplinary nature of biogeography, delivering the coed with a legitimate old base, up to date real content material and a transparent clarification of present controversies.
* New bankruptcy on molecular facts for the translation of styles of biogeography
* New part at the biogeography of parasitic illnesses
* powerful use of references offering a platform for complicated scholars to stick to additional debate within the present literature
* Balanced remedy of continental biogeography, island biogeography and marine biogeography
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Extra resources for Biogeography: An Ecological and Evolutionary Approach
Nonproﬁt organizations use proﬁts to advance their programs. For-proﬁt organizations distribute their proﬁts to their owners; in a for-proﬁt corporation, dividends are paid to stockholders. This is why the fundamental legal distinction between the two types of entities is the doctrine of private inurement. ) MYTH 3: AN ORGANIZATION MUST BE INCORPORATED TO BE TAX-EXEMPT In general, this is not the law. As discussed in Chapter 2, a tax-exempt organization generally may take one of three forms. Incorporation may be (and usually is) desirable, but generally it is not mandatory.
A self-perpetuating board elects the ofﬁcers. In any of the foregoing combinations, some of the ofﬁcers may be appointed. The governing instruments of the organization (usually the bylaws) should identify the ofﬁces of the organization, state the duties and responsibilities of the ofﬁcers, provide for the manner of their selection, state the terms of the ofﬁces, address the matter of reelections to ofﬁce, and so forth. Some organizations ﬁnd it useful to stagger the terms of ofﬁce so that only a portion of the board is up for election at any one time, thereby providing some continuity of service and expertise.
These can include one or more publications, an annual meeting, seminars and workshops, lobbying, trade shows, and research. A caution: If members are required to pay additional fees for discrete services (such as advertising or various types of consultancies), the IRS may take the position that the rendering of those ‘‘extra’’ services amounts to one or more unrelated businesses (see Chapter 13). A unique category of association is accorded speciﬁc mention as a tax-exempt entity in the Internal Revenue Code: professional football leagues.
Biogeography: An Ecological and Evolutionary Approach by C. Barry Cox, Peter D. Moore