LEADER 05432nam 2200685Ia 450 001 9910791986603321 005 20200520144314.0 010 $a1-283-42515-7 010 $a9786613425157 010 $a1-118-18529-3 035 $a(CKB)2560000000079116 035 $a(EBL)817530 035 $a(OCoLC)772844541 035 $a(SSID)ssj0000593667 035 $a(PQKBManifestationID)11941258 035 $a(PQKBTitleCode)TC0000593667 035 $a(PQKBWorkID)10740248 035 $a(PQKB)10807143 035 $a(MiAaPQ)EBC817530 035 $a(Au-PeEL)EBL817530 035 $a(CaPaEBR)ebr10524032 035 $a(CaONFJC)MIL342515 035 $a(EXLCZ)992560000000079116 100 $a20110907d2012 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aTax planning and compliance for tax-exempt organizations$b[electronic resource] $erules, checklists, procedures /$fJody Blazek 205 $a5th ed. 210 $aHoboken, NJ $cJohn Wiley & Sons, Inc.$dc2012 215 $a1 online resource (896 p.) 225 1 $aWiley Nonprofit Authority 300 $aIncludes index. 311 $a0-470-90344-9 327 $atax 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 Organization 327 $aCHAPTER 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 Organizations 327 $aCHAPTER 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) Organizations 327 $a6.2 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 Inurement 327 $a8.8 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 States 327 $a10.2 Governmental Units 330 $aAn essential, timesaving guide for accountants, lawyers, nonprofit executives and directors, consultants, and volunteers This book is an indispensable guide to navigating the complex maze of nonprofit tax rules and regulations. A clear and fully cited description of the requirements for the various categories of tax-exempt entities from public charities, private foundations, civic associations, business leagues, and social clubs to title-holding companies and governmental entities can be found. Practical guidance on potential for income tax on revenue-producing enterprises along with 410 0$aWiley Nonprofit Authority 606 $aNonprofit organizations$xTaxation$xLaw and legislation$zUnited States 606 $aTax exemption$xLaw and legislation$zUnited States 606 $aTax planning$zUnited States 615 0$aNonprofit organizations$xTaxation$xLaw and legislation 615 0$aTax exemption$xLaw and legislation 615 0$aTax planning 676 $a343.7305/266 676 $a343.7305266 700 $aBlazek$b Jody$0281015 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910791986603321 996 $aTax planning and compliance for Tax-exempt organizations$9671633 997 $aUNINA