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Tax Planning and Compliance for Tax-Exempt Organizations, Fifth Edition 2019 Cumulative Supplement
An essential, timesaving guide for accountants, lawyers, nonprofit executives and directors, consultants, and volunteers This book is an indispensable guide to navigating the complex maze of nonprofit tax rules and regulations. A clear and fully cited description of the requirements for the various...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Newark :
John Wiley & Sons, Incorporated,
2019.
|
| Edición: | 5th ed. |
| Temas: | |
| Acceso en línea: | Texto completo Texto completo |
MARC
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| 100 | 1 | |a Blazek, Jody. | |
| 245 | 1 | 0 | |a Tax Planning and Compliance for Tax-Exempt Organizations, Fifth Edition 2019 Cumulative Supplement |
| 250 | |a 5th ed. | ||
| 260 | |a Newark : |b John Wiley & Sons, Incorporated, |c 2019. | ||
| 300 | |a 1 online resource (271 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
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| 338 | |a online resource |b cr |2 rdacarrier | ||
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| 505 | 0 | |a Cover; Title Page; Copyright; Contents; Preface; Part I Qualifications of Tax-Exempt Organizations; Chapter 2 Qualifying Under IRC 501(c)(3); 2.1 Organizational Test; * 2.2 Operational Test; Chapter 4 Charitable Organizations; * 4.1 Relief of the Poor; 4.2 Promotion of Social Welfare; 4.3 Lessening Burdens of Government; 4.6 Promotion of Health; Chapter 5 Educational, Scientific, and Literary Purposes, and Prevention of Cruelty to Children and Animals; 5.1 Educational Purposes; 5.4 Testing for Public Safety | |
| 505 | 8 | |a Chapter 6 Civic Leagues and Local Associations of Employees: 501(c)(4)* 6.1 Comparison of (c)(3) and (c)(4) Organizations; * 6.2 Qualifying and Nonqualifying Civic Organizations; 6.4 Neighborhood and Homeowner's Associations; 6.5 Disclosures of Nondeductibility; Chapter 7 Labor, Agricultural, and Horticultural Organizations: 501(c)(5); 7.2 Agricultural Groups; * 7.4 Disclosure of Nondeductibility; Chapter 8 Business Leagues: 501(c)(6); 8.2 Meaning of "Common Business Interest"; 8.3 Line of Business; * 8.4 Rendering Services for Members | |
| 505 | 8 | |a Chapter 9 Social Clubs: 501(c)(7)* 9.1 Organizational Requirements and Characteristics; 9.3 Membership Requirements; 9.4 Revenue Tests; 9.5 Unrelated Business Income Tax; Chapter 10 Instrumentalities of Government and Title-Holding Organizations; 10.2 Governmental Units; * 10.3 Qualifying for 501(c)(3) Status; Chapter 11 Public Charities; 11.1 Distinction between Public and Private Charities; 11.2 "Inherently Public Activity" and Broad Public Support: 509(a)(1); * 11.3 Community Foundations; * 11.6 Supporting Organizations: 509(a)(3) | |
| 505 | 8 | |a Part II Standards for Private FoundationsChapter 12 Private Foundations-General Concepts; * 12.2 Special Rules Pertaining to Private Foundations; 12.4 Termination of Private Foundation Status; Chapter 13 Excise Tax Based on Investment Income: IRC 4940; * 13.1 Formula for Taxable Income; * 13.2 Capital Gains; * 13.2A Tax on Private Colleges and Universities; Chapter 14 Self-Dealing: IRC 4941; * 14.1 Definition of Self-Dealing; * 14.2 Sale, Exchange, or Lease of Property; 14.3 Loans; * 14.4 Compensation; * 14.5 Transactions That Benefit Disqualified Persons | |
| 505 | 8 | |a * 14.7 Sharing Space, People, and Expenses with Family Office* 14.8 Indirect Deals; 14.9 Property Held by Fiduciaries; 14.10 Issues Once Self-Dealing Occurs; Chapter 15 Minimum Distribution Requirements: IRC 4942; 15.1 Assets Used to Calculate Minimum Investment Return; * 15.2 Measuring Fair Market Value; * 15.4 Qualifying Distributions; 15.6 Satisfying the Distribution Test; Chapter 16 Excess Business Holdings and Jeopardizing Investments: IRC 4943 and 4944; * 16.1 Excess Business Holdings; 16.2 Jeopardizing Investments; * 16.3 Program-Related Investments | |
| 500 | |a 16.4 Penalty Taxes | ||
| 520 | |a An essential, timesaving guide for accountants, lawyers, nonprofit executives and directors, consultants, and volunteers This book is an indispensable guide to navigating the complex maze of nonprofit tax rules and regulations. A clear and fully cited description of the requirements for the various categories of tax-exempt entities from public charities, private foundations, civic associations, business leagues, and social clubs to title-holding companies and governmental entities can be found. Practical guidance on potential for income tax on revenue-producing enterprises along with explanations of many exceptions to taxability is provided. Issues raised by Internet activity, advertising, publishing, providing services, and much more are explained. This useful guide covers the many significant issues facing nonprofit organizations, including compensation and possible private inurement, affiliation, separations and mergers, donor disclosures, lobbying and electioneering, and employment taxes. Offers a supplemental, annual update to keep subscribers current on relevant changes in IRS forms, requirements, and related tax procedures Includes easy-to-use checklists highlighting such critical concerns as tax-exempt eligibility, reporting to the IRS, and comprehensive tax compliance issues Features a variety of sample documents for private foundations, including penalty abatement requests and sharing space agreements Provides helpful practice aids, such as a comparison of the differences between public and private charities, charts reflecting lobbying limits for different types of entities, and listings of rulings and cases that illustrate permissible activity for each type of organizations compared to impermissible activity Filled with practical tips and suggestions for handling such critical situations as preparing for and surviving an IRS examination, Tax Planning and Compliance for Tax-Exempt Organizations, Fifth Edition provides guidance for the significant issues facing nonprofit organizations. | ||
| 542 | |f Copyright © 2019 by John Wiley & Sons |g 2019 | ||
| 590 | |a O'Reilly |b O'Reilly Online Learning: Academic/Public Library Edition | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Tax planning. | |
| 650 | 6 | |a Planification fiscale. | |
| 650 | 7 | |a Tax planning |2 fast | |
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