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Tax planning and compliance for tax-exempt organizations : rules, checklists, procedures /
"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. This book is...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Hoboken, New Jersey :
John Wiley & Sons, Inc.,
[2020]
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| Edición: | Sixth edition. |
| Colección: | Wiley nonprofit authority series.
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| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Distinguishing characteristics of tax-exempt organizations
- Qualifying under IRC 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 : 501(c)(4)
- Labor, agricultural, and horticultural organizations : 501(c)(5)
- Business leagues : 501(c)(6)
- Social clubs : 501(c)(7)
- Instrumentalities of government and title-holding corporations
- Public charities
- Private foundations-general concepts
- Excise tax based on investment income : IRC 4940
- Self-dealing : IRC 4945
- Minimum distribution requirements : IRC 4942
- Excess business holdings and jeopardizing investments : IRC 4943 and 4944
- Taxable expenditures : IRC 4941
- IRS filings, procedures, and politics
- Maintaining 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.