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Record Nr. |
UNINA9910808287103321 |
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Autore |
Blazek Jody |
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Titolo |
Tax planning and compliance for tax-exempt organizations : rules, checklists, procedures / / Jody Blazek |
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Pubbl/distr/stampa |
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Hoboken, New Jersey : , : Wiley, , [2020] |
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2020 |
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ISBN |
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1-119-54102-6 |
1-119-54103-4 |
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Edizione |
[Sixth edition.] |
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Descrizione fisica |
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1 online resource (946 pages) |
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Collana |
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Wiley nonprofit authority |
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Classificazione |
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335.89 |
345.253 |
343.73052668 |
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Disciplina |
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Soggetti |
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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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Nota di contenuto |
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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. |
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Sommario/riassunto |
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"Filled with practical tips and suggestions for handling such critical situations as preparing for and surviving an IRS examination, Tax |
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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"-- |
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