عنوان

Tax planning and compliance for tax-exempt organizations :

0471677523

9780471677529

0471271772

9780471271772

b788651

Tax planning and compliance for tax-exempt organizations :

[Book]

rules, checklists, procedures /

Jody Blazek.

4th ed.

Hoboken, N.J. :

John Wiley & Sons,

©2004.

1 online resource (xxiv, 742 pages) :

illustrations, forms.

Wiley nonprofit law, finance, and management series

Includes bibliographical references and index.

pt. I. Qualifications of tax-exempt organizations. Distinguishing characteristics of tax-exempt organizations ; Qualifying under IRC sec. 501(c)(3) ; Religious organizations ; Charitable organizations ; Educational, scientific, and literary purposes and prevention of cruelty to children and animals ; Civic leagues and local associations of employees: sec. 501(c)(4) ; Labor, agricultural, and horticultural organizations: sec. 501(c)(5) ; Business leagues: sec. 501(c)(6) ; Social clubs: sec. 501(c)(7) ; Instrumentalities of government and title-holding corporations ; Public charities -- pt. II. Standards for private foundations. Private foundations: general concepts ; Excise tax based on investment income: IRC sec. 4940 ; Self-dealing: IRC sec. 4941 ; Minimum distribution requirements: IRC sec. 4942 ; Excess business holdings and jeopardizing investments: IRC sec. 4943 and sec. 4944 ; Taxable expenditures: IRC sec. 4945 -- pt. III. Obtaining and maintaining tax-exempt status. IRS filing, procedures, and policies ; Maintaining tax-exempt status ; Private inurement and intermediate sanctions ; Unrelated business income ; Relationships with other organizations and businesses ; Electioneering and lobbying ; Deductibility and disclosures ; Employment taxes ; Mergers, bankruptcies, and terminations.

0

Tax Planning and Compliance for Tax-Exempt Organizations: Rules, Checklists, and Procedures, Fourth Edition is an indispensable guide to navigating the complex maze of nonprofit tax rules and regulations. Along with clear, concise instructions for filing Forms 990 and other important IRS forms and documents, this practical guide covers the significant issues facing nonprofit organizations, including unrelated business income, private inurement, affiliations, and employment taxes. It also provides practical guidance on obtaining the tax exemption; reporting to boards, auditors, and the IRS; tes.

Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002.

OverDrive, Inc.

OverDrive, Inc.

1E98A05B-7FB7-497E-9324-0C7B415815C4

Tax planning and compliance for tax-exempt organizations.

0471271772

Nonprofit organizations-- Taxation-- Law and legislation-- United States.

Tax exemption-- Law and legislation-- United States.

Tax planning-- United States.

LAW-- Taxation.

Nonprofit organizations-- Taxation-- Law and legislation.

Tax exemption-- Law and legislation.

Tax planning.

United States.

7

LAW-- 086000

Blazek, Jody.

20201207021101.0

pn

[Book]

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