Tax-exempt organizations : organizational and operational requirements / Edward J. Beckwith, Esq., Baker & Hostetler, Washington, D.C. and William J. Culbertson, Esq., Vice President of Strategy and Chief Legal Officer, The Recycling Partnership, Cleveland, Ohio (formerly Counsel, Baker & Hostetler Cleveland, Ohio).
2019
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Details
Author
Title
Tax-exempt organizations : organizational and operational requirements / Edward J. Beckwith, Esq., Baker & Hostetler, Washington, D.C. and William J. Culbertson, Esq., Vice President of Strategy and Chief Legal Officer, The Recycling Partnership, Cleveland, Ohio (formerly Counsel, Baker & Hostetler Cleveland, Ohio).
Added Author
Added Corporate Author
Imprint
Arlington, VA : Tax Management Inc., [2019]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Tax management portfolios ; 450-2nd.
Formatted Contents Note
Detailed Analysis I. General Considerations
Introduction II. Advantages to Tax Exemption III. Disadvantages to Tax Exemption IV. Section 501(c) Tax-Exempt Organizations V. Other Tax-Exempt Organizations VI. Governmental Entities and Instrumentalities VII. Section 501(c)(3) Organizations VIII. Distinction Between Public Charities and Private Foundations IX. Section 508 Notice Requirements X. Private Inurement, Private Benefit, and Intermediate Sanctions XI. Legislative and Political Activities XII. Engaging in a Trade or Business XIII. Excise Tax on Accommodation Parties in Tax Shelter Transactions Working Papers.
Introduction II. Advantages to Tax Exemption III. Disadvantages to Tax Exemption IV. Section 501(c) Tax-Exempt Organizations V. Other Tax-Exempt Organizations VI. Governmental Entities and Instrumentalities VII. Section 501(c)(3) Organizations VIII. Distinction Between Public Charities and Private Foundations IX. Section 508 Notice Requirements X. Private Inurement, Private Benefit, and Intermediate Sanctions XI. Legislative and Political Activities XII. Engaging in a Trade or Business XIII. Excise Tax on Accommodation Parties in Tax Shelter Transactions Working Papers.
Summary
"Tax Management Portfolio No. 450-2nd, Tax-Exempt Organizations--Organizational and Operational Requirements, describes the organizational and operational requirements of organizations exempt from federal income taxation under the Internal Revenue Code of 1986, as amended (the Code). Tax-Exempt Organizations are required to meet both the Organizational Test and the Operational Test in order to qualify for tax-exempt status."
Note
"This Portfolio revises and supersedes 450 T.M., Tax-Exempt Organizations: Organizational Requirements, and 451 T.M., Tax-Exempt Organizations: Operational Requirements."
Bibliography, etc. Note
Includes bibliographical references.
Linking Note
Merger of: Tax-exempt organizations : organizational requirements, and: Tax-exempt organizations : operational requirements.
Source of Description
Description based on contents viewed on September 10, 2019; title from description page.
Location
www
Available in Other Form
Print version: Beckwith, Edward J. Tax-exempt organizations. Arlington, VA : Tax Management Inc., [2019]-
Linked Resources
Alternate Title
BNA Premier package.
Language
English
Record Appears in