LEADER 03248nam  2200397   450 
001 9910812824903321
005 20200110025406.2
010   $a1-119-53821-1
010   $a1-119-53822-X
035   $a(CKB)4100000007804985
035   $a(MiAaPQ)EBC5726053
035   $a(CaSebORM)9781119538196
035   $a(EXLCZ)994100000007804985
100   $a20190328d2019      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, fifth edition, rules, checklist, procedure $e2019 cumulative supplement /$fJody Blazek
205   $a5th edition
210  1$aHoboken, New Jersey :$cWiley,$d2019.
215   $a1 online resource (271 pages)
311   $a1-119-53819-X 
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 explanations of many exceptions to taxability is provided. Issues raised by Internet activity, advertising, publishing, providing services, and much more are explained. This useful guide covers the many significant issues facing nonprofit organizations, including compensation and possible private inurement, affiliation, separations and mergers, donor disclosures, lobbying and electioneering, and employment taxes. Offers a supplemental, annual update to keep subscribers current on relevant changes in IRS forms, requirements, and related tax procedures Includes easy-to-use checklists highlighting such critical concerns as tax-exempt eligibility, reporting to the IRS, and comprehensive tax compliance issues Features a variety of sample documents for private foundations, including penalty abatement requests and sharing space agreements Provides helpful practice aids, such as a comparison of the differences between public and private charities, charts reflecting lobbying limits for different types of entities, and listings of rulings and cases that illustrate permissible activity for each type of organizations compared to impermissible activity 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.
606   $aTax planning
615  0$aTax planning.
676   $a343.04
700   $aBlazek$b Jody$0281015
801  0$bMiAaPQ
801  1$bMiAaPQ
801  2$bMiAaPQ
906   $aBOOK
912   $a9910812824903321
996   $aTax planning and compliance for tax-exempt organizations, fifth edition, rules, checklist, procedure$93985137
997   $aUNINA