Not-for-Profit Accounting, Tax, and Reporting Requirements / Edition 4

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Combining the proven guidance of the previous, bestselling edition with all of the latest regulatory information, Edward McMillan delivers a one-stop reporting resource for not-for-profits in Not-For-Profit Accounting, Tax, and Reporting Requirements.

Not-for-profit managers, bookkeepers, and volunteers, as well as auditing CPA firms, will find Not-for-Profit Accounting, Tax, and Reporting Requirements to be a peerless reference for this field.

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Product Details

  • ISBN-13: 9780470575383
  • Publisher: Wiley
  • Publication date: 6/28/2010
  • Edition number: 4
  • Pages: 270
  • Sales rank: 890,173
  • Product dimensions: 8.40 (w) x 10.80 (h) x 0.90 (d)

Table of Contents

List of Exhibits
Ch. 1 Classification of Tax-Exempt Organizations 1
Ch. 2 Disclosure of Information 9
Ch. 3 Using CPA Firms and Understanding Their Functions 13
Ch. 4 Internal Revenue Service Audits 33
Ch. 5 Tax on Unrelated Business Income and Form 990-T 43
Ch. 6 Wholly Owned Taxable Subsidiaries 51
Ch. 7 Restricted-Fund Transactions 55
Ch. 8 Internal Control 63
Ch. 9 The Accounting Policies and Procedures Manual 69
Ch. 10 Tax Implications of Lobbying Expenditures 75
Ch. 11 Other IRS Issues 77
Ch. 12 IRS Filing Requirements and Forms 83
Ch. 13 The Basics of Not-for-Profit Accounting and Financial Statements 85
Ch. 14 The Basics of Intermediate Sanctions 93
Ch. 15 The Basics of Filing IRS Form 990 97
App. A Statement of Financial Accounting Standards #117: Financial Statements of Not-for-Profit Organizations 101
App. B Statement of Financial Accounting Standards #116: Accounting for Contributions Received and Contributions Made 133
App. C Statement of Financial Accounting Standards #124: Accounting for Certain Investments Held by Not-for-Profit Organizations 151
App. 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 157
Glossary 163
Index 171
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