Susan Moger
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I am always struck by those who use Anne's quote about people really being good at heart. . . According to Anne's friend, Lies Gosslar, Anne certainly didn't think people were good at heart after being imprisoned at Aushwitz and Bergen-Belsen. Trying to put a happy face on the Holocaust or give it a positive spin is really more than I can stomach.
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One sentence from the book's introduction sums up the need for action: "The most important aspect of this legislation is that it empowers the IRS to impose punishment on individuals who violate the tax code by levying significant excise taxes initially and then more than quadrupling the penalty amount if remedy is not made to the [nonprofit] organization."
The solution, and the purpose of the book, is also summed up in one sentence in the introduction: "The key to protecting these organizations' officers and other interested parties from excise taxes is proper documentation."
The book is 3-ring bound and well-tabbed for easy reference and for copying of template forms and sheets that are included. In addition, the book ships with a companion PC diskette with forms in Microsoft Word 6.0/Word 95 format that should be usable by most current word processing programs.
This book is a valuable resource for nonprofit executives, consultants, attorneys, and others providing organizational development and counseling to nonprofits and charities.
The book does include examples and references to the health care field, but its content is equally applicable to all nonprofits.
The book's Table of Contents is as follows:
1. Overview of the Intermediate Sanctions Law 2. Establishing an Intermediate Sanctions Review Process 3. Disqualified Persons Determination 4. Diagnostic Review for Disqualified Persons 5. Diagnostic Review for Organization Manager Liability 6. Examining Revenue-Sharing Transactions 7. Rebuttable Presumption of Reasonableness
Appendices
-- Intermediate Sanctions Law -- Excerpt from House Ways and Means Committee Report on Taxpayer Bill of Rights 2 -- Intermediate Sanctions Proposed Regulations -- IRS Model Conflicts of Interest Policy
Pressler is an "expert on the life of Anne Frank" so many of her observations clearly come from a solid basis in research. Much of it seems to be coming from the Critical Edition of Anne's Diary and from Miep Gies' book, Anne Frank Remembered. (These are two excellent books I would read before reading this.) Still, for someone who has already formed an idea about Anne some of Pressler's opinions can be disconcerting, particularly when it comes to her analysis of Anne's sexuality.
This does not mean Pressler's opinions are not worthwhile. For someone truly interested in imagining a full picture of a real person, there is a lot of food for thought in this book whether you end up agreeing with Pressler or not. However, this book goes beyond the simple hero-worship in which Anne's memory usually finds itself.
In my fairly wide reading on the subject of Anne's life, this book is unique in its attempt to understand Anne as a real person beyond the character she creates for herself in the Diary. Since this is an impossible task, all attempts are somehow tinged with futility, especially for someone who never knew Anne in life (unlike Gies and van Maarsen, for example). This casts a pall over this book which Pressler, unlike some highly talented biographers, does not quite have the ability to overcome. However, this book could be very important in opening up the field for a future analysis that may be better.