BRUCE R. HOPKINS is a senior partner with the law firm Polsinelli PC. He is the author of more than thirty-five books, including The Law of Tax-Exempt Organizations, Tenth Edition; The Tax Law of Charitable Giving, Fifth Edition; Starting and Managing a Nonprofit Organization, Sixth Edition; Tax-Exempt Organizations and Constitutional Law: Nonprofit Law as Shaped by the U.S. Supreme Court; and The Bruce R. Hopkins Nonprofit Law Library (e-book), as well as the monthly newsletter Bruce R. Hopkins' Nonprofit Counsel, all published by Wiley. Hopkins earned his juris doctorate and master of laws degrees at The George Washington University. He is an adjunct professor at the University of Kansas School of Law. He has practiced law for forty-five years, and is a member of the District of Columbia and Missouri bars. Hopkins received the 2007 Outstanding Nonprofit Lawyer Award (Vanguard Lifetime Achievement Award) from the American Bar Association, Section of Business Law, and Committee on Nonprofit Corporations. He was listed in The Best Lawyers in America, Nonprofit Organizations/Charities Law, 2007-2014.

ALICIA M. KIRKPATRICK is an associate with Polsinelli PC. Kirkpatrick earned her juris doctorate at the University of Kansas and master of laws degree at Northwestern University. She is a member of the Kansas, Missouri, and Illinois bars. Her nonprofit clients include national hospital systems, research organizations, private foundations, colleges, universities, associations, social welfare organizations, and governmental entities. Kirkpatrick also has experience with various tax restructuring issues relating to international entities.