ISBN-10:
0470575387
ISBN-13:
2900470575382
Pub. Date:
06/28/2010
Publisher:
Wiley
Not-for-Profit Accounting, Tax, and Reporting Requirements / Edition 4

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

by Edward J. McMillan

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Product Details

ISBN-13: 2900470575382
Publisher: Wiley
Publication date: 06/28/2010
Edition description: NE
Pages: 270
Product dimensions: 6.00(w) x 1.25(h) x 9.00(d)

About the Author

EDWARD McMILLAN is a Certified Public Accountant and Certified Association Executive, and a nationally recognized speaker on not-for-profit financial and management topics since 1992 for the United States Chamber of Commerce, the American Society of Association Executives, the American Institute of Certified Public Accountants, the American Chamber of Commerce Executives, and Destination Marketing Association International. He is also the author of Not-for-Profit Budgeting and Financial Management, Fourth Edition and Model Policies and Procedures for Not-for-Profit Organizations, Fourth Edition both published by Wiley. His articles have appeared in publications including Association Management, Leadership, and Dollars and Cents.

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Table of Contents

List of Figures.

Preface.

Classification of Tax-Exempt.

Disclosure of Information.

Using CPA Firms and Understanding Their Functions.

Internal Revenue Services Audits.

Tax on Unrelated Business Income and Form 990-T.

Wholly Owned Taxable Subsidiaries.

Restricted Fund Transactions.

Internal Control.

The Accounting Policies and Procedures Manual.

Tax Implications of Lobbying Expenditures.

Other IRS Issues.

IRS Filing Requirements and Forms.

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

The Basics of Intermediate Sanctins.

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.

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