" ... addresses the procedural aspects concerning organizations exempt from federal income taxation under the Internal Revenue Code. The Portfolio examines the reporting and recordkeeping requirements necessary to obtain and maintain recognition of exemption. Most exempt organizations must file annual information returns. In addition, exempt organizations must keep records sufficient to substantiate the information required for the annual information return."
Title from title screen (viewed July 9, 2009).
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Introduction Reporting and recordkeeping requirements Fundraising by tax-exempt entities reporting of fundraising practices Publicity of information, disclosure requirements, and information for donors Penalties Declaratory judgments Conclusion Working papers.
Also issued in print.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.