Cargando…
The law of tax-exempt organizations. 2016 supplement /
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Hoboken, NJ :
Wiley,
2016.
|
| Edición: | 11th edition. |
| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Series Page; Title Page; Copyright; Preface; 1: Definition of and Rationales for Tax-Exempt Organizations; 1.2 Definition Of Tax-Exempt Organization; 2: Overview of Nonprofit Sector and Tax-Exempt Organizations; 2.2 Organization of IRS; 4: Organizational, Operational, and Related Tests and Doctrines; 4.1 Forms of Tax-Exempt Organizatons; 4.5 Operational Test; 4.11 Commerciality Doctrine; 5: Nonprofit Governance; 5.7 IRS and Governance; 6: Concept of Charitable; 6.2 Public Policy Doctrine; 6.3 Collateral Concepts; 7: Charitable Organizations; 7.4 Provision of Housing.
- 7.6 Promotion of Health 7.7 Lessening Burdens of Government; 7.14 Fundraising Organizations; 7.16 Other Categories of Charity; 8: Educational Organizations; 8.3 Educational Institutions; 10: Religious Organizations; 10.1 Constitutional Law Framework; 10.5 Conventions or Associations of Churches; 11: Other Charitable Organizations; 11.9 Endowment Funds; 12: Public Charities and Private Foundations; 12.3 Categories of Public Charities; 12.4 Private Foundation Rules; 13: Social Welfare Organizations; 13.1 Concept of Social Welfare; 14: Business Leagues and Like Organizations.
- 14.1 Concept of Business League 14.2 Disqualifying Activities; 15: Social Clubs; 15.1 Social Clubs in General; 17: Political Organizations; 18: Employee Benefit Funds; 18.3 Voluntary Employees' Beneficiary Associations; 19: Other Categories of Tax-Exempt Organizations; 19.19 Qualified Tuition Programs; 19.20 ABLE Programs; 19.22 Governmental and Quasi-Governmental Entities; 20: Private Inurement and Private Benefit; 20.1 Concept of Private Inurement; 20.5 Other Forms of Private Inurement; 20.12 Private Benefit Doctrine; 21: Intermediate Sanctions; 21.10 Excise Tax Regime.
- 22: Legislative Activities by Tax-Exempt Organizations 22.6 Legislative Activities of Business Leagues; 23: Political Campaign Activities by Tax-Exempt Organizations; 23.2 Prohibition on Charitable Organizations; 24: Unrelated Business: Basic Rules; 24.5 Contemporary Applications of Unrelated Business Rules; 25: Unrelated Business: Modifications, Exceptions, and Special Rules; 25.1 Modifications; 25.2 Exceptions; 25.3 Special Rules; 26: Exemption Recognition and Notice Processes; 26.1 Recognition Application Procedure; 26.3A Notice Requirements for Social Welfare Organizations.
- 26.15 Constitutional Law Aspects of Process27: Administrative and Litigation Procedures; 27.2 Revocation or Modification of Tax-Exempt Status: Administrative Procedures; 27.3 Retroactive Revocation of Tax-Exempt Status; 27.6 Revocation of Tax-Exempt Status: Litigation Procedures; 27.7 IRS Examination Procedures and Practices; 28: Operational Requirements; 28.3 Annual Information Return; 28.11 IRS Document Disclosure Rules; 28.18 Tax-Exempt Organizations and Tax Shelters; 28.19 International Grantmaking Requirements; 29: Tax-Exempt Organizations and Exempt Subsidiaries.