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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.
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| Edición: | 5th ed. |
| Temas: | |
| Acceso en línea: | Texto completo Texto completo |
Tabla de Contenidos:
- 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
- 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
- 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)
- 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
- * 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