LEADER 04346nam 2200673 a 450 001 9910139190303321 005 20230725015532.0 010 $a0-470-64237-8 010 $a1-282-68837-5 010 $a9786612688379 010 $a1-118-38674-4 010 $a0-470-64235-1 035 $a(CKB)2560000000012005 035 $a(EBL)543010 035 $a(OCoLC)645098741 035 $a(SSID)ssj0000440260 035 $a(PQKBManifestationID)11308034 035 $a(PQKBTitleCode)TC0000440260 035 $a(PQKBWorkID)10471454 035 $a(PQKB)10271898 035 $a(MiAaPQ)EBC543010 035 $a(Au-PeEL)EBL543010 035 $a(CaPaEBR)ebr10395562 035 $a(CaONFJC)MIL268837 035 $a(EXLCZ)992560000000012005 100 $a20100730d2010 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aNot-for-profit accounting, tax, and reporting requirements$b[electronic resource] /$fEdward J. McMillan 205 $a4th ed. 210 $aHoboken, N.J. $cJohn Wiley & Sons$d2010 215 $a1 online resource (291 p.) 300 $aIncludes index. 311 $a0-470-57538-7 327 $aNot-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 Audits 327 $aChapter 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 Foundations 327 $aAppendix 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; Index 330 $aWhat 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 func 606 $aNonprofit organizations$zUnited States$xFinance 606 $aNonprofit organizations$zUnited States$xAccounting 606 $aNonprofit organizations$xTaxation$zUnited States 606 $aFinancial statements$zUnited States 615 0$aNonprofit organizations$xFinance. 615 0$aNonprofit organizations$xAccounting. 615 0$aNonprofit organizations$xTaxation 615 0$aFinancial statements 676 $a657/.980973 676 $a658.159 700 $aMcMillan$b Edward J.$f1949-$0890362 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910139190303321 996 $aNot-for-profit accounting, tax, and reporting requirements$91988958 997 $aUNINA