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[null,"1.","Record Nr.",null,"UNINA9910139190303321"]
[null,null,"Autore",null,"McMillan Edward J. <1949->"]
[null,null,"Titolo",null,"Not-for-profit accounting, tax, and reporting requirements [[electronic resource] /] / Edward J. McMillan"]
[null,null,"Pubbl/distr/stampa",null,"Hoboken, N.J., : John Wiley & Sons, 2010"]
[null,null,"ISBN",null,"0-470-64237-8"]
[{"$nulls":4},"1-282-68837-5"]
[{"$nulls":4},"9786612688379"]
[{"$nulls":4},"1-118-38674-4"]
[{"$nulls":4},"0-470-64235-1"]
[null,null,"Edizione",null,"[4th ed.]"]
[null,null,"Descrizione fisica",null,"1 online resource (291 p.)"]
[null,null,"Disciplina",null,"657/.980973"]
[{"$nulls":4},"658.159"]
[null,null,"Soggetti",null,"Nonprofit organizations - United States - Finance"]
[{"$nulls":4},"Nonprofit organizations - United States - Accounting"]
[{"$nulls":4},"Nonprofit organizations - Taxation - United States"]
[{"$nulls":4},"Financial statements - United States"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Includes index."]
[null,null,"Nota di contenuto",null,"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 Audits"]
[{"$nulls":4},"Chapter 10: Developing Strong Internal Controls and Documenting a Fraud Action PlanChapter 11: Using CPA Firms and Understanding Their Functions; Chapter 12: Grant Accounting and Auditing; Chapter 13: Implications of Lobbying Expenditures; Chapter 14: Campaign Contributions, PACs, and 527s; Chapter 15: Internal Audit Committees; Chapter 16: The Accounting Policies and Procedures Manual; Chapter 17: Restricted-Fund Transactions; Chapter 18: The Basics of Intermediate Sanctions; Chapter 19: The Basics of Not-for-Profit "]
[{"$nulls":4},"Accounting and Financial Statements; Chapter 20: Private Foundations"]
[{"$nulls":4},"Appendix 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"]
[null,null,null,"Sommario/riassunto","What 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"]