| LIBRARY OF CONGRESS CONTROL NUMBER |
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| LC control number |
2011037187 |
| INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781119206699 |
| INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9780470903445 |
| DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Call number |
343.7305266 BL TA |
| MAIN ENTRY--PERSONAL NAME |
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| Authors |
Blazek, Jody |
| TITLE STATEMENT |
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| Title |
Tax planning and compliance for tax-exempt organizations : |
| Subtitle |
rules, checklist, procedures : 2016 cumulative supplement / |
| Statement of responsibility, etc |
Jody Blazek |
| EDITION STATEMENT |
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| Edition |
5th ed. |
| PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Place of publication |
Hoboken, N.J. : |
| Publisher |
John Wiley & Sons, Inc., |
| Date |
c2016. |
| PHYSICAL DESCRIPTION |
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| Extent |
x, 194 p. : |
| Other Details |
ill. + forms ; |
| Size |
26 cm. |
| GENERAL NOTE |
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| General note |
Includes index. |
| CONTENTS |
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| Contents |
Distinguishing characteristics of tax-exempt organizations -- Qualifying under IRC 501(c)(3) -- Religious organizations -- Charitable organizations -- Educational, scientific, and literary purposes and prevention of cruelty to children and animals -- Civic leagues and local associations of employees : 501(c)(4) -- Labor, agricultural, and horticultural organizations : 501(c)(5) -- Business leagues : 501(c)(6) -- Social clubs : 501(c)(7) -- Instrumentalities of government and title-holding corporations -- Public charities -- 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 -- Taxable expenditures : IRC 4945 -- IRS filings, procedures, and politics -- Maintaining exempt status -- Private inurement and intermediate sanctions -- Unrelated business income -- Relationships with other organizations and businesses -- Electioneering and lobbying -- Deductibility and disclosures -- Employment taxes -- Mergers, bankruptcies, and terminations. |
| SUMMARY |
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| Summary |
An essential, timesaving guide for accountants, lawyers, nonprofit executives and directors, consultants, and volunteers, the Tax Planning and Compliance for Tax-Exempt Organizations: Rules, Checklists, and Procedures, Fifth 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. |
| SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical Heading |
Nonprofit organizations |
| General |
Taxation |
| -- |
Law and legislation |
| Geographic |
United States |
| SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical Heading |
Tax exemption |
| General |
Law and legislation |
| Geographic |
United States |
| SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical Heading |
Tax planning |
| Geographic |
United States |
| ELECTRONIC LOCATION AND ACCESS |
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| Uniform Resource Identifier |
https://uowd.box.com/s/cxwtfvj6w2cpiex8vwo6s6yc7q7lxsn4 |
| Public note |
Location Map |
| MAIN ENTRY--PERSONAL NAME |
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| -- |
13355 |
| SUBJECT ADDED ENTRY--TOPICAL TERM |
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| -- |
16139 |
| SUBJECT ADDED ENTRY--TOPICAL TERM |
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16140 |
| SUBJECT ADDED ENTRY--TOPICAL TERM |
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16141 |