Tax Planning and Compliance for Tax-Exempt Organizations : Rules, Checklists, Procedures, 2017 Cumulative Supplement.
Amanda. Adams
Bok Engelsk 2017 · Electronic books.
| Omfang | 1 online resource (223 pages)
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| Utgave | 5th ed.
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| Opplysninger | Cover -- Title Page -- Copyright -- Contents -- Preface -- Part I: Qualifications of Tax-Exempt Organizations -- Chapter 2: Qualifying Under IRC 501(c)(3) -- * 2.2 Operational Test -- *Chapter 3: Churches -- 3.2 Churches -- Chapter 4: Charitable Organizations -- 4.2 Promotion of Social Welfare -- * 4.3 Lessening Burdens of Government -- 4.6 Promotion of Health -- Chapter 5: Educational, Scientific, and Literary Purposes, and Prevention of Cruelty to Children and Animals -- 5.1 Educational Purposes -- 5.4 Testing for Public Safety -- Chapter 6: Civic Leagues and Local Associations of Employees: 501(c)(4) -- 6.1 Comparison of (c)(3) and (c)(4) Organizations -- * 6.2 Qualifying and Nonqualifying Civic Organizations -- * 6.4 Neighborhood and Homeowner's Associations -- 6.5 Disclosures of Nondeductibility -- Chapter 8: Business Leagues: 501(c)(6) -- 8.2 Meaning of "Common Business Interest" -- 8.3 Line of Business -- * 8.4 Rendering Services for Members -- Chapter 9: Social Clubs: 501(c)(7) -- * 9.1 Organizational Requirements and Characteristics -- 9.4 Revenue Tests -- Chapter 10: Instrumentalities of Government and Title-Holding Organizations -- 10.2 Governmental Units -- * 10.3 Qualifying for 501(c)(3) Status -- Chapter 11: Public Charities -- 11.1 Distinction between Public and Private Charities -- 11.6 Supporting Organizations 509(a)(3) -- Part II: Standards for Private Foundations -- Chapter 12: Private Foundations-General Concepts -- 12.2 Special Rules Pertaining to Private Foundations -- 12.4 Termination of Private Foundation Status -- Chapter 13: Excise Tax Based on Investment Income: IRC 4940 -- * 13.2 Capital Gains -- Chapter 14: Self-Dealing: IRC 4941 -- 14.1 Definition of Self-Dealing -- * 14.2 Sale, Exchange, or Lease of Property -- 14.3 Loans -- 14.4 Compensation.. - 14.5 Transactions That Benefit Disqualified Persons -- * 14.7 Sharing Space, People, and Expenses -- * 14.8 Indirect Deals -- 14.9 Property Held by Fiduciaries -- 14.10 Issues Once Self-Dealing Occurs -- Chapter 15: Minimum Distribution Requirements: IRC 4942 -- 15.1 Assets Used to Calculate Minimum Investment Return -- 15.2 Measuring Fair Market Value -- * 15.4 Qualifying Distributions -- 15.6 Satisfying the Distribution Test -- Chapter 16: Excess Business Holdings and Jeopardizing Investments: IRC 4943 and 4944\ -- 16.1 Excess Business Holdings -- 16.2 Jeopardizing Investments -- 16.3 Program-Related Investments -- 16.4 Penalty Taxes -- Chapter 17: Taxable Expenditures: IRC 4945 -- 17.1 Lobbying -- * 17.3 Grants to Individuals -- * 17.4 Grants to Public Charities -- * 17.5 Grants to Foreign Organizations -- 17.8 Excise Tax Payable -- Part III: Obtaining and Maintaining Tax-Exempt Status -- Chapter 18: IRS Filings, Procedures, and Policies -- * 18.1 Determination Process -- * 18.2 Annual Filing of Forms 990 -- 18.3 Reporting Organizational Changes to the IRS -- 18.4 Weathering an IRS Examination -- * 18.5 When an Organization Loses its Tax-Exempt Status -- Chapter 19: Maintaining Exempt Status -- 19.1 Checklists -- Chapter 20: Private Inurement and Intermediate Sanctions -- 20.1 Defining Inurement -- 20.2 Salaries and Other Compensation -- * 20.4 Finding Salary Statistics -- 20.8 Services Rendered for Individuals -- 20.10 Intermediate Sanctions -- Chapter 21: Unrelated Business Income -- 21.1 IRS Scrutiny of Unrelated Business Income -- 21.4 Definition of Trade or Business -- 21.5 What Is Unrelated Business Income? -- * 21.7 "Substantially Related" -- * 21.8 Unrelated Activities -- 21.10 Income Modifications -- * 21.11 Calculating and Minimizing Taxable Income.. - 21.12 Debt-Financed Property -- 21.13 Museums -- 21.15 Publishing -- Chapter 23: Electioneering and Lobbying -- 23.1 Election Campaign Involvement -- 23.2 Voter Education versus Candidate Promotion -- Chapter 24: Deductibility and Disclosures -- * 24.1 Overview of Deductibility -- 24.2 Substantiation and Quid Pro Quo Rules -- Chapter 25: Employment Taxes -- 25.2 Ministers -- Index -- EULA.
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| Emner | |
| Sjanger | |
| Dewey | |
| ISBN | 9781119352259
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