05466nam 2200697Ia 450 991046575640332120200520144314.01-283-42515-797866134251571-118-18529-3(CKB)2560000000079116(EBL)817530(OCoLC)772844541(SSID)ssj0000593667(PQKBManifestationID)11941258(PQKBTitleCode)TC0000593667(PQKBWorkID)10740248(PQKB)10807143(MiAaPQ)EBC817530(Au-PeEL)EBL817530(CaPaEBR)ebr10524032(CaONFJC)MIL342515(EXLCZ)99256000000007911620110907d2012 uy 0engur|n|---|||||txtccrTax planning and compliance for tax-exempt organizations[electronic resource] rules, checklists, procedures /Jody Blazek5th ed.Hoboken, NJ John Wiley & Sons, Inc.c20121 online resource (896 p.)Wiley Nonprofit AuthorityIncludes index.0-470-90344-9 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 OrganizationCHAPTER 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 Health; 4.7 Cooperative Hospital Service OrganizationsCHAPTER 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) Organizations6.2 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 Inurement8.8 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 States10.2 Governmental UnitsAn 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 Wiley Nonprofit AuthorityNonprofit organizationsTaxationLaw and legislationUnited StatesTax exemptionLaw and legislationUnited StatesTax planningUnited StatesElectronic books.Nonprofit organizationsTaxationLaw and legislationTax exemptionLaw and legislationTax planning343.7305/266343.7305266Blazek Jody281015MiAaPQMiAaPQMiAaPQBOOK9910465756403321Tax planning and compliance for Tax-exempt organizations671633UNINA