03555nam 2200517 450 991080828710332120200823071608.01-119-54102-61-119-54103-4(CKB)4100000011040395(MiAaPQ)EBC6177115(CaSebORM)9781119540953(JP-MeL)3000132085(Au-PeEL)EBL6177115(OCoLC)1137738303(EXLCZ)99410000001104039520200823d2020 uy 0engurcnu||||||||txtrdacontentcrdamediacrrdacarrierTax planning and compliance for tax-exempt organizations rules, checklists, procedures /Jody BlazekSixth edition.Hoboken, New Jersey :Wiley,[2020]20201 online resource (946 pages)Wiley nonprofit authority1-119-54095-X 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."Filled with practical tips and suggestions for handling such critical situations as preparing for and surviving an IRS examination, Tax 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"--Provided by publisher.Wiley nonprofit authority series.Tax planningTax planning.343.04335.89njb/09345.253njb/09343.73052668njb/09Blazek Jody281015MiAaPQMiAaPQMiAaPQBOOK9910808287103321Tax planning and compliance for Tax-exempt organizations671633UNINA