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035   $a(CaSebORM)9781119540953
035   $a(JP-MeL)3000132085
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035   $a(OCoLC)1137738303
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100   $a20200823d2020      uy             0
101 0 $aeng
135   $aurcnu||||||||
181   $ctxt$2rdacontent
182   $cc$2rdamedia
183   $acr$2rdacarrier
200 10$aTax planning and compliance for tax-exempt organizations $erules, checklists, procedures /$fJody Blazek
205   $aSixth edition.
210  1$aHoboken, New Jersey :$cWiley,$d[2020]
210  4$d2020
215   $a1 online resource (946 pages)
225 1 $aWiley nonprofit authority
311   $a1-119-54095-X 
327   $aDistinguishing 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.
330   $a"Filled with practical tips and suggestions for handling such critical situations as preparing for and surviving an IRS examination, Tax Planning and Compliance for Tax-Exempt Organizations, Fifth Edition provides guidance for the significant issues facing nonprofit organizations. This book is an indispensable guide to navigating the complex maze of nonprofit tax rules and regulations. A clear and fully cited description of the requirements for the various categories of tax-exempt entities from public charities, private foundations, civic associations, business leagues, and social clubs to title-holding companies and governmental entities can be found. Practical guidance on potential for income tax on revenue-producing enterprises along with explanations of many exceptions to taxability is provided. Issues raised by Internet activity, advertising, publishing, providing services, and much more are explained"--$cProvided by publisher.
410  0$aWiley nonprofit authority series.
606   $aTax planning
615  0$aTax planning.
676   $a343.04
686   $a335.89$2njb/09
686   $a345.253$2njb/09
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700   $aBlazek$b Jody$0281015
801  0$bMiAaPQ
801  1$bMiAaPQ
801  2$bMiAaPQ
906   $aBOOK
912   $a9910794070203321
996   $aTax planning and compliance for Tax-exempt organizations$9671633
997   $aUNINA