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1. |
Record Nr. |
UNINA9910465756403321 |
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Autore |
Blazek Jody |
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Titolo |
Tax planning and compliance for tax-exempt organizations [[electronic resource] ] : rules, checklists, procedures / / Jody Blazek |
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Pubbl/distr/stampa |
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Hoboken, NJ, : John Wiley & Sons, Inc., c2012 |
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ISBN |
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1-283-42515-7 |
9786613425157 |
1-118-18529-3 |
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Edizione |
[5th ed.] |
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Descrizione fisica |
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1 online resource (896 p.) |
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Collana |
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Wiley Nonprofit Authority |
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Disciplina |
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Soggetti |
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Nonprofit organizations - Taxation - Law and legislation - United States |
Tax exemption - Law and legislation - United States |
Tax planning - United States |
Electronic books. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Nota di contenuto |
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tax planning and Compliance for tax-exempt organizations: Rules, Checklists, Procedures; Contents; List of Exhibits; Preface; About the Authors; Acknowledgments; PART I QUALIFICATIONS OF TAX-EXEMPT ORGANIZATIONS; CHAPTER 1 Distinguishing Characteristics of Tax-Exempt Organizations; 1.1 Differences between Exempt and Nonexempt Organizations; 1.2 Nomenclature; 1.3 Ownership and Control; 1.4 Role of the Internal Revenue Service; 1.5 Suitability as an Exempt Organization; 1.6 Start-Up Tax and Financial Considerations; 1.7 Choosing the Best Form of Organization |
CHAPTER 2 Qualifying Under IRC 501(c)(3)2.1 Organizational Test; 2.2 Operational Test; CHAPTER 3 Religious Organizations; 3.1 Types of Religious Organizations; 3.2 Churches; 3.3 Religious Orders; 3.4 Religious and Apostolic Associations; CHAPTER 4 Charitable Organizations; 4.1 Relief of the Poor; 4.2 Promotion of Social Welfare; 4.3 Lessening the Burdens of Government; 4.4 Advancement of Religion; 4.5 Advancement of Education and Science; 4.6 Promotion of |
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Health; 4.7 Cooperative Hospital Service Organizations |
CHAPTER 5 Educational, Scientific, and Literary Purposes and Prevention of Cruelty to Children and Animals5.1 Educational Purposes; 5.2 Literary Purposes; 5.3 Scientific Purposes; 5.4 Testing for Public Safety; 5.5 Fostering National or International Amateur Sports Competition (But Only If No Part of Its Activities Involves the Provision of Athletic Facilities or Equipment); 5.6 Prevention of Cruelty to Children or Animals; 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 Organizations6.3 Local Associations of Employees; 6.4 Neighborhood and Homeowner's Associations; 6.5 Disclosures of Nondeductibility; CHAPTER 7 Labor, Agricultural, and Horticultural Organizations: 501(c)(5); 7.1 Labor Unions; 7.2 Agricultural Groups; 7.3 Horticultural Groups; 7.4 Disclosures of Nondeductibility; CHAPTER 8 Business Leagues: 501(c)(6); 8.1 Basic Characteristics; 8.2 Meaning of ''Common Business Interest''; 8.3 Line of Business; 8.4 Rendering Services for Members; 8.5 Sources of Revenue; 8.6 Membership Categories; 8.7 Member Inurement |
8.8 Chambers of Commerce and Boards of Trade8.9 Comparison to 501(c)(5); 8.10 Recognition of Exempt Status; 8.11 Formation of a Related Charitable Organization; 8.12 Disclosures for Lobbying and Nondeductibility; CHAPTER 9 Social Clubs: 501(c)(7); 9.1 Organizational Requirements and Characteristics; 9.2 Member Inurement Prohibited; 9.3 Membership Requirements; 9.4 Revenue Tests; 9.5 Unrelated Business Income Tax; 9.6 Filing and Disclosure Requirements; CHAPTER 10 Instrumentalities of Government and Title-Holding Corporations; 10.1 501(c)(1) Instrumentalities of the United States |
10.2 Governmental Units |
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Sommario/riassunto |
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An essential, timesaving guide for accountants, lawyers, nonprofit executives and directors, consultants, and volunteers 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 |
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2. |
Record Nr. |
UNINA9910353338503321 |
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Autore |
Armando Silvia |
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Titolo |
Le Caire dessiné et photographié au XIXe siècle / / Mercedes Volait |
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Pubbl/distr/stampa |
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Paris, : Publications de l’Institut national d’histoire de l’art, 2017 |
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ISBN |
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Altri autori (Persone) |
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AubenasSylvie |
AzizElke Pflugradt-Abdel |
BideaultMaryse |
BocardHélène |
BouchonChantal |
CazentreThomas |
DevosEmmanuelle |
de HondJan |
HerreraAntonio Urquízar |
MorlierHélène |
NěmečekMilan |
OrmosIstván |
SeifOla |
ThomasAbraham |
VolaitMercedes |
Zapata-AubéNicole |
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Soggetti |
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Architecture - Egypt - Cairo - History - 19th century |
Islamic architecture - Egypt - Cairo - History - 19th century |
Orientalism in art |
Cairo (Egypt) Buildings, structures, etc |
Cairo (Egypt) In art |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Sommario/riassunto |
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Depuis la grande expédition d’Égypte qui marqua les esprits, seuls des |
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voyageurs aussi célèbres que Maxime Du Camp et Gustave Flaubert sont restés dans les mémoires, alors que d’autres sont complètement oubliés ou connus des seuls spécialistes. Pourtant, leurs travaux restent des sources irremplaçables sur une ville en grande partie disparue. En effet, tout au long du XIXe siècle, beaucoup de monuments périrent faute d’entretien et à partir des années 1870, le khédive Ismaïl entreprit des travaux d’embellissement pour donner à la capitale de l’Égypte un aspect européen, aux prix d’importantes démolitions. Tous ces voyageurs, architectes, peintres, « antiquaires » furent subjugués par l’architecture médiévale du Caire et par le décor géométrique de ses bâtiments civils et religieux. Ils tentèrent à travers leurs dessins, photographies et relevés de faire connaître ces richesses artistiques que certains prévoyaient de publier dans des recueils, dont quelques-uns virent le jour. Ce livre a pour vocation de sortir de l’ombre ces passionnés qui offrent encore aujourd’hui des témoignages uniques assortis souvent de descriptions de dessins, de photographies ou d’écrits théoriques en règle générale peu accessibles. Un ensemble de spécialistes met ici en valeur ces documents tombés dans l’oubli et présente des synthèses de leurs œuvres et de leurs apports à la connaissance du Caire médiéval. La présente version numérique est revue et corrigée par rapport à la version publiée en 2013 aux éditions Picard. |
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