Tax planning and compliance for tax-exempt organizations : rules, checklists, procedures / Jody Blazek.
2020
INTERNET
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Author
Title
Tax planning and compliance for tax-exempt organizations : rules, checklists, procedures / Jody Blazek.
Added Corporate Author
Edition
Sixth edition.
Imprint
Hoboken, New Jersey : John Wiley & Sons, Inc., [2020]
Description
1 online resource.
Series
Wiley nonprofit authority series.
Formatted Contents Note
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 4945
Minimum distribution requirements : IRC 4942
Excess business holdings and jeopardizing investments : IRC 4943 and 4944
Taxable expenditures : IRC 4941
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.
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 4945
Minimum distribution requirements : IRC 4942
Excess business holdings and jeopardizing investments : IRC 4943 and 4944
Taxable expenditures : IRC 4941
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
"Filled with practical tips and suggestions for handling such critical situations as preparing for and surviving an IRS examination, Tax Planning and Compliance for Tax-Exempt Organizations, Fifth Edition provides guidance for the significant issues facing nonprofit organizations. This book is an indispensable guide to navigating the complex maze of nonprofit tax rules and regulations. A clear and fully cited description of the requirements for the various categories of tax-exempt entities from public charities, private foundations, civic associations, business leagues, and social clubs to title-holding companies and governmental entities can be found. Practical guidance on potential for income tax on revenue-producing enterprises along with explanations of many exceptions to taxability is provided. Issues raised by Internet activity, advertising, publishing, providing services, and much more are explained"-- Provided by publisher.
Bibliography, etc. Note
Includes bibliographical references and index.
Supplement Note
Kept up to date by supplements.
Source of Description
Description based on print version record and CIP data provided by publisher.
Location
www
Available in Other Form
Print version: Blazek, Jody. Tax planning and compliance for tax-exempt organizations Sixth edition. Hoboken, New Jersey : John Wiley & Sons, Inc., [2020]
Linked Resources
Alternate Title
BNA Premier package.
Call Number
INTERNET
Language
English
Copyright Information
Bloomberg Industry Group, Inc. 2022-
ISBN
9781119541028 (epub)
1119541026
9781119541035 (adobe pdf)
1119541034
9781119540953 (hardback)
1119541026
9781119541035 (adobe pdf)
1119541034
9781119540953 (hardback)
Record Appears in