{"@context":{"owl":"http://www.w3.org/2002/07/owl#","bibo":"http://purl.org/ontology/bibo/","foaf":"http://xmlns.com/foaf/0.1/","rdfs":"http://www.w3.org/2000/01/rdf-schema#","prism":"http://prismstandard.org/namespaces/basic/2.0/","cinii":"http://ci.nii.ac.jp/ns/1.0/","dc":"http://purl.org/dc/elements/1.1/","dcterms":"http://purl.org/dc/terms/"},"@id":"https://ci.nii.ac.jp/ncid/BD12036157.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BD12036157#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BD12036157.json"},"dc:title":[{"@value":"Tax planning and compliance for tax-exempt organizations : rules, guides, procedures"}],"dc:creator":"Jody Blazek and Jane M. Searing","dc:publisher":[{"@value":"Wiley"},{"cinii:publisherRole":"copyright_notice_date"}],"dcterms:extent":"xiii, 863pages","cinii:size":"27 cm","dc:language":"eng","dc:date":"2025","cinii:ncid":"BD12036157","prism:edition":"7th edition","cinii:ownerCount":"1","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA06891967#entity","@type":"foaf:Person","foaf:name":[{"@value":"Blazek, Jody"}]},{"@type":"foaf:Person","foaf:name":[{"@value":"Searing, Jane M."}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA007433","@type":"foaf:Organization","foaf:name":"南山大学 ライネルス中央図書館","rdfs:seeAlso":{"@id":"https://lib-opac.jim.nanzan-u.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BD12036157"}}],"bibo:lccn":["2025023081"],"rdfs:seeAlso":[{"@id":"https://lccn.loc.gov/2025023081"}],"prism:publicationDate":["2025",null],"cinii:note":["Content Type: text (ncrcontent), Media Type: unmediated (ncrmedia), Carrier Type: volume (ncrcarrier)","Includes index"],"dc:subject":["LCC:KF6449","DC23:343.7306/6","DC23:343.73052668"],"cinii:contentOfWorks":["Distinguishing Characteristics of Tax-Exempt Organizations","Qualifying Under IRC 501(c)(3)","Public Charities","Religious Organizations","Charitable Organizations","Charitable Organizations Qualifying Under 501(c)(3) Charitable Purposes","Civic Leagues, Other Nonprofits, and Social Welfare Organizations Exempt Under IRC 501(c)(4)","Governmental Units, Component Created Entities and Title-Holding Corporations","Private Inurement and Intermediate Sanctions","Private Foundations-General Concepts","Excise Tax Based on Investment Income : IRC 4940","Self-Dealing : IRC 4941","Minimum Distribution Requirements : IRC 4942","Excess Business Holdings and Jeopardizing Investments : IRC 4943 and 4944","Taxable Expenditures: IRC 4945","IRS Filings, Procedures, and Policies","Unrelated Business Income","Relationships with Other Organizations and Businesses","Electioneering and Lobbying","Mergers, Reorganizations, and Terminations","Deductibility and Disclosures"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=Nonprofit+organizations+--+Taxation+--+Law+and+legislation+--+United+States","dc:title":"Nonprofit organizations -- Taxation -- Law and legislation -- United States"},{"@id":"https://ci.nii.ac.jp/books/search?q=Tax+exemption+--+Law+and+legislation+--+United+States","dc:title":"Tax exemption -- Law and legislation -- United States"},{"@id":"https://ci.nii.ac.jp/books/search?q=Tax+planning+--+United+States","dc:title":"Tax planning -- United States"},{"@id":"https://ci.nii.ac.jp/books/search?q=Tax+exemption+--+United+States","dc:title":"Tax exemption -- United States"}],"dcterms:isPartOf":[{"@id":"https://ci.nii.ac.jp/ncid/BB06363653#entity","dc:title":"The Wiley nonprofit authority series","@type":"bibo:Book"}],"dcterms:hasPart":[{"@id":"urn:isbn:9781394317110","dc:title":": cloth"}]}]}