"... focuses primarily on the federal income tax issues affecting religious organizations, their donors, and members. Where appropriate, it briefly discusses other federal tax areas, such as the estate tax, social security tax, and the unemployment tax."
Author: Nina J. Crimm, .
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Introduction First Amendment's religion clauses Defining "religious organization" and "church" Recognition of tax-exempt status The federal income tax exemption for religious organizations [section] 501(c)(3) Political activities restrictions Public policy doctrine Section 4958: intermediate sanctions Unrelated business income tax Special tax benefits Charitable contribution deduction Tax-exempt bond issuance for the benefit of sectarian institutions The Internet and tax-exempt religious organizations Working papers.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.
Source of Description
Description based on contents viewed on June 23, 2015; title from description page.
Available in Other Form
Print version: Crimm, Nina J., 1952- Tax issues of religious organizations. Arlington, VA : Tax Management, -