Tax planning and compliance for tax-exempt organizations : rules, checklists, procedures
著者
書誌事項
Tax planning and compliance for tax-exempt organizations : rules, checklists, procedures
（The Wiley nonprofit authority series）
John Wiley & Sons, c2014
5th ed
- 2014 cumulative suppl
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内容説明・目次
内容説明
The cumulative supplement to the Tax Planning and Compliance for Tax-Exempt Organizations, 5th Edition Nonprofit organizations including health and welfare organizations, colleges and universities, private foundations, churches, libraries, museums, cultural institutions, and other smaller groups contend daily with the possibility of losing their tax-exempt status. This update contains clear-cut answers to all procedural and tax process questions. Here, you'll find straightforward information on changing Unrelated Business Income (UBI) rules, joint ventures, sponsorships, deductions against UBI, preparation of IRS forms, and more. Includes checklists and complete citations.
目次
About the Author ix Preface xi PART I QUALIFICATIONS OF TAX-EXEMPT ORGANIZATIONS 1 CHAPTER 2 Qualifying Under IRC 501(c)(3) 3 2.1 Organizational Test 3 2.2 Operational Test 4 CHAPTER 3 Religious Organizations 7 3.2 Churches 7 CHAPTER 4 Charitable Organizations 9 4.2 Promotion of Social Welfare 9 4.3 Lessening Burdens of Government 9 4.6 Promotion of Health 10 CHAPTER 5 Educational, Scientific, and Literary Purposes, and Prevention of Cruelty to Children and Animals 23 5.1 Educational Purposes 23 CHAPTER 6 Civic Leagues and Local Associations of Employees: 501(c)(4) 25 6.1 Comparison of (c)(3) and (c)(4) Organizations 25 6.2 Qualifying and Nonqualifying Civic Organizations 26 6.5 Disclosures of Nondeductibility 27 CHAPTER 7 Labor, Agricultural, and Horticultural Organizations: 501(c)(5) 29 7.2 Agricultural Groups 29 CHAPTER 8 Business Leagues: 501(c)(6) 31 8.2 Meaning of Common Business Interest 31 8.3 Line of Business 31 8.4 Rendering Services for Members 32 CHAPTER 9 Social Clubs: 501(c)(7) 33 9.4 Revenue Tests 33 *CHAPTER 10 Instrumentalities of Government and Title-Holding Organizations 35 10.3 Qualifying for 501(c)(3) Status 35 CHAPTER 11 Public Charities 37 11.2 Inherently Public Activity and Broad Public Support: 509(a)(1) 37 11.6 Supporting Organizations 38 PART II STANDARDS FOR PRIVATE FOUNDATIONS 47 CHAPTER 12 Private Foundations General Concepts 49 12.2 Special Rules Pertaining to Private Foundations 49 12.4 Termination of Private Foundation Status 50 CHAPTER 13 Excise Tax Based on Investment Income: IRC 4940 53 13.2 Capital Gains 53 CHAPTER 14 Self-Dealing: IRC 4941 55 14.1 Definition of Self-Dealing 55 14.2 Sale, Exchange, or Lease of Property 56 14.3 Loans 57 14.4 Compensation 57 14.7 Sharing Space, People, and Expenses 58 14.9 Property Held by Fiduciaries 58 14.10 Issues Once Self-Dealing Occurs 58 3GFTOC 03/27/2014 17:50:15 Page 7 CHAPTER 15 Minimum Distribution Requirements: IRC 4942 59 15.1 Assets Used to Calculate Minimum Investment Return 59 15.2 Measuring Fair Market Value 60 15.4 Qualifying Distributions 60 15.6 Satisfying the Distribution Test 67 CHAPTER 16 Excess Business Holdings and Jeopardizing Investments: IRC 4943 and 4944 71 16.1 Excess Business Holdings 71 16.3 Program-Related Investments 72 16.4 Penalty Taxes 73 CHAPTER 17 Taxable Expenditures: IRC 4945 75 17.3 Grants to Individuals 75 17.4 Grants to Public Charities 77 17.5 Grants to Foreign Organizations 79 PART III OBTAINING AND MAINTAINING TAX-EXEMPT STATUS 107 CHAPTER 18 IRS Filings, Procedures, and Policies 109 18.1 Determination Process 109 18.2 Annual Filing of Forms 990 112 18.3 Reporting Organizational Changes to the IRS 118 18.4 Weathering an IRS Examination 118 CHAPTER 19 Maintaining Exempt Status 135 19.1 Checklists 135 CHAPTER 20 Private Inurement and Intermediate Sanctions 141 20.1 Defining Inurement 142 20.2 Salaries and Other Compensation 142 20.8 Services Rendered for Individuals 143 CHAPTER 21 Unrelated Business Income 145 21.1 IRS Scrutiny of Unrelated Business Income 145 21.5 What Is Unrelated Business Income? 146 21.8 Unrelated Activities 146 21.10 Income Modifications 147 21.12 Debt-Financed Property 147 21.15 Publishing 148 *CHAPTER 23 Electioneering and Lobbying 149 23.1 Election Campaign Involvement 149 CHAPTER 24 Deductibility and Disclosures 151 24.1 Overview of Deductibility 151 24.2 Substantiation and Quid Pro Quo Rules 153 CHAPTER 25 Employment Taxes 155 25.2 Ministers 155 *Appendix 25 1: Client Newsletter (New) 156 Index 159
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