04343nam 2200673 a 450 991081625010332120230725015532.00-470-64237-81-282-68837-597866126883791-118-38674-40-470-64235-1(CKB)2560000000012005(EBL)543010(OCoLC)645098741(SSID)ssj0000440260(PQKBManifestationID)11308034(PQKBTitleCode)TC0000440260(PQKBWorkID)10471454(PQKB)10271898(MiAaPQ)EBC543010(Au-PeEL)EBL543010(CaPaEBR)ebr10395562(CaONFJC)MIL268837(EXLCZ)99256000000001200520100730d2010 uy 0engur|n|---|||||txtccrNot-for-profit accounting, tax, and reporting requirements[electronic resource] /Edward J. McMillan4th ed.Hoboken, N.J. John Wiley & Sons20101 online resource (291 p.)Includes index.0-470-57538-7 Not-for-Profit Accounting, Tax, and Reporting Requirements, Fourth Edition; About the Author; Contents; Acknowledgments; Preface; Disclaimer; Chapter 1: Classification of Tax-Exempt Organizations; Chapter 2: Financial Responsibilities of Not-for-Profit Board Members; Chapter 3: The Basics of Form 990, Form 990-EZ, and Form N; Chapter 4: Tax on Unrelated Business Income and Form 990-T; Chapter 5: Other IRS Issues; Chapter 6: Disclosure of Information; Chapter 7: Conditions of Employment Agreement; Chapter 8: Wholly Owned Taxable Subsidiaries; Chapter 9: Internal Revenue Service AuditsChapter 10: Developing Strong Internal Controls and Documenting a Fraud Action PlanChapter 11: Using CPA Firms and Understanding Their Functions; Chapter 12: Grant Accounting and Auditing; Chapter 13: Implications of Lobbying Expenditures; Chapter 14: Campaign Contributions, PACs, and 527s; Chapter 15: Internal Audit Committees; Chapter 16: The Accounting Policies and Procedures Manual; Chapter 17: Restricted-Fund Transactions; Chapter 18: The Basics of Intermediate Sanctions; Chapter 19: The Basics of Not-for-Profit Accounting and Financial Statements; Chapter 20: Private FoundationsAppendix A: Statement of Financial Accounting Standards #117: Financial Statements of Not-for-Profit OrganizationsAppendix B: Statement of Financial Accounting Standards #116: Accounting for Contributions Received and Contributions Made; Appendix C: Statement of Financial Accounting Standards #124: Accounting for Certain Investments Held by Not-for-Profit Organizations; Appendix D: Statement of Financial Accounting Standards #136: Transfer of Assets to a Not-for-Profit Organization or Charitable Trust that Raises or Holds Contributions for Others; Glossary; IndexWhat every not-for-profit must know about accounting, tax, and reporting requirements Combining the proven guidance of the previous, bestselling edition with all of the latest regulatory information, Edward McMillan delivers a one-stop reporting resource for not-for-profits in Not-For-Profit Accounting, Tax, and Reporting Requirements, Second Edition. McMillan's step-by-step guide helps your not-for-profit apply for tax-exempt status, handle IRS audits, set up a wholly owned taxable subsidiary, anticipate tax implications of lobbying expenses, and perform a host of other funcNonprofit organizationsUnited StatesFinanceNonprofit organizationsUnited StatesAccountingNonprofit organizationsTaxationUnited StatesFinancial statementsUnited StatesNonprofit organizationsFinance.Nonprofit organizationsAccounting.Nonprofit organizationsTaxationFinancial statements657/.980973658.159McMillan Edward J.1949-1687884MiAaPQMiAaPQMiAaPQBOOK9910816250103321Not-for-profit accounting, tax, and reporting requirements4061697UNINA