Tax Planning and Compliance for Tax-exempt Organizations : Forms, Checklists, Procedures

著者

書誌事項

Tax Planning and Compliance for Tax-exempt Organizations : Forms, Checklists, Procedures

Jody Blazek

J. Wiley, c2010

4th ed.

  • 2010 suppl

タイトル別名

Tax planning and compliance for tax-exempt organizations : rules, checklists, procedures

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注記

2010 Cumulative Supplement

Includes index

内容説明・目次

目次

Note to the Reader: Sections not in the main bound volume are indicated by "(New)" after the title. Material new to or modified in this supplement is indicated by an asterisk () in the left margin in the Contents and throughout the Supplement. About the Author. Preface. PART ONE QUALIFICATIONS OF TAX-EXEMPT ORGANIZATIONS. Chapter One: Distinguishing Characteristics of Tax-Exempt Organizations. Chapter Two: Qualifying under IRC 501(c)(3). Chapter Three: Religious Organizations. Chapter Four: Charitable Organizations. Chapter Five: Educational, Scientific, and Literary Purposes and Prevention of Cruelty to Children and Animals. Chapter Six: Civic Leagues and Local Associations of Employees: 501(c)(4). Chapter Seven: Labor, Agricultural, and Horticultural Organizations: 501(c)(5). Chapter Eight: Business Leagues. Chapter Nine: Social Clubs: 501(c)(7). Chapter Ten: Instrumentalities of Government and Title-Holding Corporations. Chapter Eleven: Public Charities. PART TWO STANDARDS FOR PRIVATE FOUNDATIONS. Chapter Twelve: Private Foundations-General Concepts. Chapter Thirteen: Excise Tax Based on Investment Income: IRC 4940. Chapter Fourteen: Self-Dealing: IRC 4941. Chapter Fifteen: Minimum Distribution Requirements: IRC 4942. Chapter Sixteen: Excess Business Holdings and Jeopardizing Investments: IRC 4943 and 4944. Chapter Seventeen: Taxable Expenditures: IRC 4945. PART THREE OBTAINING ANDMAINTAINING TAX-EXEMPT STATUS. Chapter Eighteen: IRS Filings, Procedures, and Policies. Appendix 18-A: New Form 1023 (Filled In). Appendix 18-C: Schedules for Form 1023: Completed by Churches, Schools, Hospitals, and Others. Appendix 18-D: Form 990. Appendix 18-E: Form 990-EZ. Chapter Nineteen: Maintaining Exempt Status. Chapter Twenty: Private Inurement and Intermediate Sanctions. Chapter Twenty-One: Unrelated Business Income. Chapter Twenty-Two: Relationships with Other Organizations and Businesses. Chapter Twenty-Three: Electioneering and Lobbying. Chapter Twenty-Four: Deductibility and Disclosures. Appendix 24-A: State Sales Tax Exemptions. Appendix 24-B: Checklist for Initial Registrations. Chapter Twenty-Five: Employment Taxes. Chapter Twenty-Six: Mergers, Bankruptcies, and Terminations. Table of Cases. Table of IRS Revenue Rulings. Table of IRS Revenue Procedures. Index.

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