Sentencing guidelines & intermediate sanctions are two of the most significant criminal justice policy developments in recent decades. Half the States have adopted or considered statewide guidelines; & in early 1997, sentencing commissions were at work in more than 20 States. Intermediate sanctions have proliferated since 1980. This report describes separately the past 20 years of the respective policy & research developments of sentencing guidelines & intermediate sanctions; & the modest efforts, to date, to combine the two. Includes suggestions of next steps that policymakers might consider. Tables & figures.

What are the requirements of the new intermediate sanctions law? What is the definition of an excess benefit transaction? How will financial penalties be determined? How will sanctions be applied? What are the law's expanded reporting and disclosure requirements? What can nonprofits do to plan for compliance? These are just some of the questions you may be asking about intermediate sanctions, the most important legislation to impact the nonprofit sector in a generation. This unique guide tackles these crucial issues and more, equipping you with the vital information you need to understand the new rules and work with them effectively. Written by two of the country's leading authorities on tax-exempt organizations, Intermediate Sanctions reviews the history and background of the act, and systematically examines how this body of law promises to affect the operations of public charities and other tax-exempt organizations. Clear and direct in approach, the book features down-to-earth examples throughout, making it an essential practical resource for lawyers, accountants, managers, and others working in the nonprofit arena.

"Stimulating, informative and accessible." -- LCCJ Newsletter