Tax planning and compliance for tax-exempt organizations : rules, checklist, procedures : 2016 cumulative supplement /
By: Blazek, Jody
Material type: BookPublisher: Hoboken, N.J. : John Wiley & Sons, Inc., c2016.Edition: 5th ed.Description: x, 194 p. : ill. + forms ; 26 cm.ISBN: 9781119206699; 9780470903445Subject(s): Nonprofit organizations -- Taxation -- Law and legislation -- United States | Tax exemption -- Law and legislation -- United States | Tax planning -- United StatesDDC classification: 343.7305266 BL TA Online resources: Location MapItem type | Home library | Call number | Status | Notes | Date due | Barcode | Item holds |
---|---|---|---|---|---|---|---|
REGULAR | University of Wollongong in Dubai Main Collection | 343.7305266 BL TA (Browse shelf) | Available | Mar2018 | T0058716 |
, Shelving location: Main Collection Close shelf browser
343.73 FO IN International business transactions : | 343.73052 CO EY The EY tax guide 2017 : | 343.730523 BO LO Lower your taxes big time 2019-2020 : | 343.7305266 BL TA Tax planning and compliance for tax-exempt organizations : | 343.730668 HO PR Private foundations : | 343.730725 CO PR Priceless : | 343.73082 MO AD Advertising and public relations law / |
Includes index.
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.
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.