Not-for-profit accounting, tax, and reporting requirements /

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What every not-for-profit must know about accounting, tax, and reporting requirements. Combining the proven guidance of the previous, bestselling edition with all of the latest regulatory information, Edward McMillan delivers a one-stop reporting resource for not-for-profits in Not-For-Profit Accoun...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: McMillan, Edward J., 1949-
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Hoboken, N.J. : Wiley, ©2010.
Edición:4th ed.
Temas:
Nonprofit organizations > United States > Finance.
Nonprofit organizations > United States > Accounting.
Nonprofit organizations > Taxation > United States.
Financial statements > United States.
Associations sans but lucratif > États-Unis > Finances.
Associations sans but lucratif > États-Unis > Comptabilité.
Associations sans but lucratif > Impôts > États-Unis.
BUSINESS & ECONOMICS > Accounting > Financial.
Financial statements
Nonprofit organizations > Accounting
Nonprofit organizations > Finance
Nonprofit organizations > Taxation
United States
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Front Matter
  • Classification of Tax-Exempt Organizations
  • Financial Responsibilities of Not-for-Profit Board Members
  • The Basics of Form 990, Form 990-EZ, and Form N
  • Tax on Unrelated Business Income and Form 990-T
  • Other IRS Issues
  • Disclosure of Information
  • Conditions of Employment Agreement
  • Wholly Owned Taxable Subsidiaries
  • Internal Revenue Service Audits
  • Developing Strong Internal Controls and Documenting a Fraud Action Plan
  • Using CPA Firms and Understanding Their Functions
  • Grant Accounting and Auditing
  • Implications of Lobbying Expenditures
  • Campaign Contributions, PACs, and 527s
  • Internal Audit Committees
  • The Accounting Policies and Procedures Manual
  • Restricted-Fund Transactions
  • The Basics of Intermediate Sanctions
  • The Basics of Not-for-Profit Accounting and Financial Statements
  • Private Foundations
  • Appendix A: Statement of Financial Accounting Standards #117 Financial Statements of Not-for-Profit Organizations
  • Appendix B: Statement of Financial Accounting Standards #116 Accounting for Contributions Received and Contributions Made
  • Appendix C: Statement of Financial Accounting Standards #124 Accounting for Certain Investments Held by Not-for-Profit Organizations
  • Appendix D: Statement of Financial Accounting Standards #136 Transfer of Assets to a Not-for-Profit Organization or Charitable Trust that Raises or Holds Contributions for Others
  • Glossary
  • Index.
  • Classification of tax-exempt organizations1
  • Financial responsibilities of not-for-profit board members
  • The basics of form 990, form 990-EZ, and form N
  • Tax on unrelated business income and form 990-T
  • Other IRS issues
  • Disclosure of information
  • Conditions of employment agreement
  • Wholly owned taxable subsidiaries
  • Internal Revenue Service audits
  • Developing strong internal controls and documenting a fraud action plan
  • Using CPA firms and understanding their functions
  • Grant accounting and auditing
  • Implications of lobbying expenditures
  • Campaign contributions, PACs, and 527s
  • Internal audit committees
  • The accounting policies and procedures manual
  • Restricted-fund transactions
  • The basics of intermediate sanctions
  • The basics of not-for-profit accounting and financial statements
  • Private foundations
  • Appendixes. Appendix A : Statement of financial accounting standards #117 : financial statements of not-for-profit organizations
  • Appendix B : Statement of financial accounting standards #116 : accounting for contributions received and contributions made
  • Appendix C : Statement of financial accounting standards #124 : accounting for certain investments held by not-for-profit organizations
  • Appendix D : Statement of financial accounting standards #136 : transfer of assets to a not-for-profit organization or charitable trust that raises or holds contributions for others.

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