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[null,"1.","Record Nr.",null,"UNINA9910794070203321"]
[null,null,"Autore",null,"Blazek Jody"]
[null,null,"Titolo",null,"Tax planning and compliance for tax-exempt organizations : rules, checklists, procedures / / Jody Blazek"]
[null,null,"Pubbl/distr/stampa",null,"Hoboken, New Jersey : , : Wiley, , [2020]"]
[{"$nulls":4},"2020"]
[null,null,"ISBN",null,"1-119-54102-6"]
[{"$nulls":4},"1-119-54103-4"]
[null,null,"Edizione",null,"[Sixth edition.]"]
[null,null,"Descrizione fisica",null,"1 online resource (946 pages)"]
[null,null,"Collana",null,"Wiley nonprofit authority"]
[null,null,"Classificazione",null,"335.89"]
[{"$nulls":4},"345.253"]
[{"$nulls":4},"343.73052668"]
[null,null,"Disciplina",null,"343.04"]
[null,null,"Soggetti",null,"Tax planning"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,"Nota di contenuto",null,"Distinguishing 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."]
[null,null,null,"Sommario/riassunto","\"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 "]
[{"$nulls":4},"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\"--"]