Not-for-Profit Accounting, Tax, and Reporting Requirements / Edition 1

Not-for-Profit Accounting, Tax, and Reporting Requirements / Edition 1

by Edward J. McMillan
     
 

ISBN-10: 0471453161

ISBN-13: 9780471453161

Pub. Date: 09/05/2003

Publisher: Wiley

Learn how to apply for tax-exempt status, handle IRS audits, set up a wholly owned taxable subsidiary, and anticipate tax implications of lobbying expenses with this step-by-step guide. Complete with checklists, sample letters, and illustrative charts, this easy-to-understand reference is an important resource for every not-for-profit executive who deals with…  See more details below

Overview

Learn how to apply for tax-exempt status, handle IRS audits, set up a wholly owned taxable subsidiary, and anticipate tax implications of lobbying expenses with this step-by-step guide. Complete with checklists, sample letters, and illustrative charts, this easy-to-understand reference is an important resource for every not-for-profit executive who deals with financial issues.

Order your copy today!

Product Details

ISBN-13:
9780471453161
Publisher:
Wiley
Publication date:
09/05/2003
Edition description:
Third Edition
Pages:
192
Product dimensions:
8.50(w) x 11.02(h) x 0.57(d)

Table of Contents

List of Exhibits.

Preface.

Chapter 1. Classification of Tax-Exempt Organizations. 

Chapter 2. Disclosure of Information.

Chapter 3. Using CPA Firms and Understanding Their Functions.

Chapter 4. Internal Revenue Services Audits.

Chapter 5. Tax on Unrelated Business Income and Form 990-T.

Chapter 6. Wholly Owned Taxable Subsidiaries.

Chapter 7. Restricted-Fund Transactions.

Chapter 8. Internal Control.

Chapter 9. The Accounting Policies and Procedures Manual.

Chapter 10. Tax Implications of Lobbying Expenditures.

Chapter 11. Other IRS Issues.

Chapter 12. IRS Filing Requirements and Forms.

Chapter 13. The Basics of Not-for-Profit Accounting and Financial Statements.

Chapter 14. The Basics of Intermediate Sanctions.

Chapter 15. The Basics of Filing IRS Form 990.

Appendix A: Statement of Financial Accounting Standards #117: Financial Statements of Not-for-Profit Organizations.

Appendix B: Statement of Financial Accounting Standards #116: Accounting for Contributions Received and Contributions Made.

Appendix C: Statement of Financial Accounting Standards #124: Accounting for Certain Investments Held by Not-for-Profit Organizations.

Appendix D: Statement of Financial Accounting Standards #136: Transfer of Assets to a Not-for-Profit Organization or Charitable Trust that Raises or Holds Contributions for Others.

Glossary.

Index.

Read More

Customer Reviews

Average Review:

Write a Review

and post it to your social network

     

Most Helpful Customer Reviews

See all customer reviews >