Tax Planning and Compliance for Tax-Exempt Organizations / Edition 4

Tax Planning and Compliance for Tax-Exempt Organizations / Edition 4

by Jody Blazek
     
 

Tax Planning and Compliance for Tax-Exempt Organizations: Rules, Checklists, and Procedures, Fourth Edition is an indispensable guide to navigating the complex maze of nonprofit tax rules and regulations. Along with clear, concise instructions for filing Forms 990 and other important IRS forms and documents, this practical guide covers the significant issues… See more details below

Overview

Tax Planning and Compliance for Tax-Exempt Organizations: Rules, Checklists, and Procedures, Fourth Edition is an indispensable guide to navigating the complex maze of nonprofit tax rules and regulations. Along with clear, concise instructions for filing Forms 990 and other important IRS forms and documents, this practical guide covers the significant issues facing nonprofit organizations, including unrelated business income, private inurement, affiliations, and employment taxes. It also provides practical guidance on obtaining the tax exemption; reporting to boards, auditors, and the IRS; testing ongoing tax compliance; and managing lobbying expenditure.

An essential, timesaving guide for accountants, lawyers, nonprofit executives and directors, consultants, and volunteers, this Fourth Edition offers:

  • A supplemental, annual update to keep subscribers current on relevant changes in IRS forms, requirements, and related tax procedures
  • Easy-to-use checklists highlighting such critical concerns as tax-exempt eligibility, reporting to the IRS, and tax compliance
  • A variety of sample documents, including organizational bylaws, letters of application, and completed IRS forms
  • Helpful practice aids, such as a comparison chart summarizing the differences between public and private charitable organizations
  • Practical tips and suggestions for handling such critical situations as preparing for and surviving an IRS examination

Read More

Product Details

ISBN-13:
9780471271772
Publisher:
Wiley
Publication date:
04/23/2004
Series:
Wiley Nonprofit Law, Finance and Management Series, #211
Edition description:
REV
Pages:
742
Product dimensions:
7.32(w) x 10.14(h) x 1.33(d)

Table of Contents

Pt.IQualifications of tax-exempt organizations
Ch. 1Distinguishing characteristics of tax-exempt organizations3
Ch. 2Qualifying under IRC 501(c)(3)27
Ch. 3Religious organizations53
Ch. 4Charitable organizations67
Ch. 5Educational, scientific, and literary purposes and prevention of cruelty to children and animals95
Ch. 6Civic leagues and local associations of employees : 501(c)(4)117
Ch. 7Labor, agricultural, and horticultural organizations : 501(c)(5)139
Ch. 8Business leagues : 501(c)(6)149
Ch. 9Social clubs : 501(c)(7)167
Ch. 10Instrumentalities of government and title-holding corporations183
Ch. 11Public charities193
Pt. IIStandards for private foundations
Ch. 12Private foundations - general concepts229
Ch. 13Excise tax based on investment income : IRC 4940259
Ch. 14Self-dealing : IRC 4941279
Ch. 15Minimum distribution requirements : IRC 4942313
Ch. 16Excess business holdings and jeopardizing investments : IRC 4943 and 4944351
Ch. 17Taxable expenditures : IRC 4945371
Pt. IIIObtaining and maintaining tax-exempt status
Ch. 18IRS filings, procedures, and policies441
Ch. 19Maintaining exempt status473
Ch. 20Private inurement and intermediate sanctions501
Ch. 21Unrelated business income531
Ch. 22Relationships with other organizations and businesses593
Ch. 23Electioneering and lobbying611
Ch. 24Deductibility and disclosures645
Ch. 25Employment taxes671
Ch. 26Mergers, bankruptcies, and terminations687
Table of cases697
Table of IRS revenue rulings and revenue procedures707
Index715

Read More

Customer Reviews

Average Review:

Write a Review

and post it to your social network

     

Most Helpful Customer Reviews

See all customer reviews >