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Tax Planning and Compliance for Tax-Exempt Organizations : Rules, Checklists, Procedures.
An essential, timesaving guide for accountants, lawyers, nonprofit executives and directors, consultants, and volunteersThis 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 c...
| Clasificación: | Libro Electrónico |
|---|---|
| Autores principales: | , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Hoboken :
John Wiley & Sons,
2012.
|
| Edición: | 5th ed. |
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 100 | 1 | |a Blazek, Jody, |e author. | |
| 245 | 1 | 0 | |a Tax Planning and Compliance for Tax-Exempt Organizations : |b Rules, Checklists, Procedures. |
| 250 | |a 5th ed. | ||
| 260 | |a Hoboken : |b John Wiley & Sons, |c 2012. | ||
| 300 | |a 1 online resource (896 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
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| 505 | 0 | |a Tax planning and Compliance for tax-exempt organizations: Rules, Checklists, Procedures; Contents; List of Exhibits; Preface; About the Authors; Acknowledgments; PART I QUALIFICATIONS OF TAX-EXEMPT ORGANIZATIONS; CHAPTER 1 Distinguishing Characteristics of Tax-Exempt Organizations; 1.1 Differences between Exempt and Nonexempt Organizations; 1.2 Nomenclature; 1.3 Ownership and Control; 1.4 Role of the Internal Revenue Service; 1.5 Suitability as an Exempt Organization; 1.6 Start-Up Tax and Financial Considerations; 1.7 Choosing the Best Form of Organization. | |
| 505 | 8 | |a CHAPTER 2 Qualifying Under IRC 501(c)(3)2.1 Organizational Test; 2.2 Operational Test; CHAPTER 3 Religious Organizations; 3.1 Types of Religious Organizations; 3.2 Churches; 3.3 Religious Orders; 3.4 Religious and Apostolic Associations; CHAPTER 4 Charitable Organizations; 4.1 Relief of the Poor; 4.2 Promotion of Social Welfare; 4.3 Lessening the Burdens of Government; 4.4 Advancement of Religion; 4.5 Advancement of Education and Science; 4.6 Promotion of Health; 4.7 Cooperative Hospital Service Organizations. | |
| 505 | 8 | |a CHAPTER 5 Educational, Scientific, and Literary Purposes and Prevention of Cruelty to Children and Animals5.1 Educational Purposes; 5.2 Literary Purposes; 5.3 Scientific Purposes; 5.4 Testing for Public Safety; 5.5 Fostering National or International Amateur Sports Competition (But Only If No Part of Its Activities Involves the Provision of Athletic Facilities or Equipment); 5.6 Prevention of Cruelty to Children or Animals; CHAPTER 6 Civic Leagues and Local Associations of Employees: 501(c)(4); 6.1 Comparison of (c)(3) and (c)(4) Organizations. | |
| 505 | 8 | |a 6.2 Qualifying and Nonqualifying Civic Organizations6.3 Local Associations of Employees; 6.4 Neighborhood and Homeowner's Associations; 6.5 Disclosures of Nondeductibility; CHAPTER 7 Labor, Agricultural, and Horticultural Organizations: 501(c)(5); 7.1 Labor Unions; 7.2 Agricultural Groups; 7.3 Horticultural Groups; 7.4 Disclosures of Nondeductibility; CHAPTER 8 Business Leagues: 501(c)(6); 8.1 Basic Characteristics; 8.2 Meaning of ''Common Business Interest''; 8.3 Line of Business; 8.4 Rendering Services for Members; 8.5 Sources of Revenue; 8.6 Membership Categories; 8.7 Member Inurement. | |
| 505 | 8 | |a 8.8 Chambers of Commerce and Boards of Trade8.9 Comparison to 501(c)(5); 8.10 Recognition of Exempt Status; 8.11 Formation of a Related Charitable Organization; 8.12 Disclosures for Lobbying and Nondeductibility; CHAPTER 9 Social Clubs: 501(c)(7); 9.1 Organizational Requirements and Characteristics; 9.2 Member Inurement Prohibited; 9.3 Membership Requirements; 9.4 Revenue Tests; 9.5 Unrelated Business Income Tax; 9.6 Filing and Disclosure Requirements; CHAPTER 10 Instrumentalities of Government and Title-Holding Corporations; 10.1 501(c)(1) Instrumentalities of the United States. | |
| 505 | 8 | |a 10.2 Governmental Units. | |
| 520 | |a An essential, timesaving guide for accountants, lawyers, nonprofit executives and directors, consultants, and volunteersThis 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 explanatio. | ||
| 588 | 0 | |a Print version record. | |
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Nonprofit organizations |x Taxation |x Law and legislation |z United States. | |
| 650 | 0 | |a Tax exemption |x Law and legislation |z United States. | |
| 650 | 0 | |a Tax planning |z United States. | |
| 650 | 6 | |a Planification fiscale |z États-Unis. | |
| 650 | 7 | |a LAW |x Taxation. |2 bisacsh | |
| 650 | 7 | |a Nonprofit organizations |x Taxation |x Law and legislation |2 fast | |
| 650 | 7 | |a Tax exemption |x Law and legislation |2 fast | |
| 650 | 7 | |a Tax planning |2 fast | |
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| 700 | 1 | |a Adams, Amanda |c (Accountant), |e author. |1 https://id.oclc.org/worldcat/entity/E39PCjJJ8rdCjWrYHpXkVcBCDC | |
| 758 | |i has work: |a Tax planning and compliance for tax-exempt organizations (Text) |1 https://id.oclc.org/worldcat/entity/E39PCFDhyFFmtYhhwKY3Fb7cxC |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |a Blazek, Jody. |t Tax Planning and Compliance for Tax-Exempt Organizations : Rules, Checklists, Procedures. |d Hoboken : John Wiley & Sons, ©2012 |z 9780470903445 |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=817530 |z Texto completo |
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