Without warning, the IRS began, in 2007, to regulate in the realm of nonprofit governance. Ultra Vires offers an explanation as to why, as a matter of law, the IRS does not have the jurisdiction or the authority to regulate the governance affairs of the nation's public charities and other categories of tax-exempt organizations. Ultra Vires reviews the federal law concerning government agencies' jurisdiction and authority. The book evaluates IRS policymaking and demonstrates that the IRS's policies are arbitrary and capricious. Ultra Vires concludes that the IRS lacks both the jurisdiction and authority in connection with nonprofit governance. Ultra Vires provides a solid legal underpinning for those who are concerned about the IRS's expansion of its authority into the realm of nonprofit governance, particularly when the IRS has a lengthy record of getting the underlying law wrong and imposing detrimental policies and practices on these organizations. It will be a necessary read for nonprofit directors, trustees, officers and senior executive staff and their lawyers.