Tax planning and compliance for tax-exempt organizations : rules, checklists, procedures : 2017 cumulative supplement / / Jody Blazek with Amanda Adams |
Autore | Blazek Jody |
Edizione | [Fifth edition.] |
Pubbl/distr/stampa | Hoboken, New Jersey : , : Wiley, , [2017] |
Descrizione fisica | 1 online resource (223 pages) |
Collana | Wiley nonprofit authority |
Soggetto topico |
Nonprofit organizations - Taxation - Law and legislation - United States
Tax exemption - Law and legislation - United States Tax planning - United States |
ISBN | 1-119-35225-8 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Record Nr. | UNINA-9910792746303321 |
Blazek Jody
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Hoboken, New Jersey : , : Wiley, , [2017] | ||
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Lo trovi qui: Univ. Federico II | ||
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Tax planning and compliance for tax-exempt organizations : rules, checklists, procedures : 2017 cumulative supplement / / Jody Blazek with Amanda Adams |
Autore | Blazek Jody |
Edizione | [Fifth edition.] |
Pubbl/distr/stampa | Hoboken, New Jersey : , : Wiley, , [2017] |
Descrizione fisica | 1 online resource (223 pages) |
Collana | Wiley nonprofit authority |
Soggetto topico |
Nonprofit organizations - Taxation - Law and legislation - United States
Tax exemption - Law and legislation - United States Tax planning - United States |
ISBN | 1-119-35225-8 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Record Nr. | UNINA-9910817437003321 |
Blazek Jody
![]() |
||
Hoboken, New Jersey : , : Wiley, , [2017] | ||
![]() | ||
Lo trovi qui: Univ. Federico II | ||
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Tax planning and compliance for tax-exempt organizations [[electronic resource] ] : rules, checklists, procedures / / Jody Blazek |
Autore | Blazek Jody |
Edizione | [5th ed.] |
Pubbl/distr/stampa | Hoboken, NJ, : John Wiley & Sons, Inc., c2012 |
Descrizione fisica | 1 online resource (896 p.) |
Disciplina |
343.7305/266
343.7305266 |
Collana | Wiley Nonprofit Authority |
Soggetto topico |
Nonprofit organizations - Taxation - Law and legislation - United States
Tax exemption - Law and legislation - United States Tax planning - United States |
Soggetto genere / forma | Electronic books. |
ISBN |
1-283-42515-7
9786613425157 1-118-18529-3 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
tax 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
CHAPTER 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 CHAPTER 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 6.2 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 8.8 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 10.2 Governmental Units |
Record Nr. | UNINA-9910465756403321 |
Blazek Jody
![]() |
||
Hoboken, NJ, : John Wiley & Sons, Inc., c2012 | ||
![]() | ||
Lo trovi qui: Univ. Federico II | ||
|
Tax planning and compliance for tax-exempt organizations [[electronic resource] ] : rules, checklists, procedures / / Jody Blazek |
Autore | Blazek Jody |
Edizione | [5th ed.] |
Pubbl/distr/stampa | Hoboken, NJ, : John Wiley & Sons, Inc., c2012 |
Descrizione fisica | 1 online resource (896 p.) |
Disciplina |
343.7305/266
343.7305266 |
Collana | Wiley Nonprofit Authority |
Soggetto topico |
Nonprofit organizations - Taxation - Law and legislation - United States
Tax exemption - Law and legislation - United States Tax planning - United States |
ISBN |
1-283-42515-7
9786613425157 1-118-18529-3 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
tax 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
CHAPTER 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 CHAPTER 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 6.2 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 8.8 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 10.2 Governmental Units |
Record Nr. | UNINA-9910791986603321 |
Blazek Jody
![]() |
||
Hoboken, NJ, : John Wiley & Sons, Inc., c2012 | ||
![]() | ||
Lo trovi qui: Univ. Federico II | ||
|
Tax planning and compliance for tax-exempt organizations [[electronic resource] ] : rules, checklists, procedures / / Jody Blazek |
Autore | Blazek Jody |
Edizione | [5th ed.] |
Pubbl/distr/stampa | Hoboken, NJ, : John Wiley & Sons, Inc., c2012 |
Descrizione fisica | 1 online resource (896 p.) |
Disciplina |
343.7305/266
343.7305266 |
Collana | Wiley Nonprofit Authority |
Soggetto topico |
Nonprofit organizations - Taxation - Law and legislation - United States
Tax exemption - Law and legislation - United States Tax planning - United States |
ISBN |
1-283-42515-7
9786613425157 1-118-18529-3 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
tax 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
CHAPTER 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 CHAPTER 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 6.2 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 8.8 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 10.2 Governmental Units |
Record Nr. | UNINA-9910812333803321 |
Blazek Jody
![]() |
||
Hoboken, NJ, : John Wiley & Sons, Inc., c2012 | ||
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Lo trovi qui: Univ. Federico II | ||
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Tax reform and charitable contributions : hearing before the Committee on Ways and Means, U.S. House of Representatives, One Hundred Thirteenth Congress, first session, February 14, 2013 |
Pubbl/distr/stampa | Washington : , : U.S. Government Publishing Office, , 2017 |
Descrizione fisica | 1 online resource (vi, 755 pages) : illustrations |
Soggetto topico |
Taxation - United States
Income tax deductions for charitable contributions - United States Gifts - Taxation - Law and legislation - United States Charitable uses, trusts, and foundations - Taxation - United States Tax exemption - Law and legislation - United States |
Soggetto genere / forma | Legislative hearings. |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Altri titoli varianti | Tax reform and charitable contributions |
Record Nr. | UNINA-9910707913503321 |
Washington : , : U.S. Government Publishing Office, , 2017 | ||
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Lo trovi qui: Univ. Federico II | ||
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Taxation [[electronic resource] ] : shipping and aircraft : agreement between the United States of America and Saudi Arabia signed at Riyadh, December 11, 1999 |
Pubbl/distr/stampa | [Washington, D.C.] : , : U.S. Dept. of State, , [2000?] |
Descrizione fisica | 1 online resource (13 unnumbered pages) |
Collana | Treaties and other international acts series |
Soggetto topico |
Tax exemption - Law and legislation - United States
Tax exemption - Law and legislation - Saudi Arabia Tax exemption - International cooperation |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Altri titoli varianti | Taxation |
Record Nr. | UNINA-9910699326303321 |
[Washington, D.C.] : , : U.S. Dept. of State, , [2000?] | ||
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Lo trovi qui: Univ. Federico II | ||
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Taxation of exempts |
Pubbl/distr/stampa | New York, NY, : Warren Gorham & Lamont, [c2001]- |
Descrizione fisica | 1 online resource |
Disciplina |
343.7305/266/05
347.303526605 343 |
Soggetto topico |
Nonprofit organizations - Taxation - United States
Tax exemption - Law and legislation - United States Nonprofit organizations - Taxation Tax exemption - Law and legislation |
Soggetto genere / forma | Periodicals. |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Periodico |
Lingua di pubblicazione | eng |
Record Nr. | UNISA-996335975203316 |
New York, NY, : Warren Gorham & Lamont, [c2001]- | ||
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Lo trovi qui: Univ. di Salerno | ||
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Technical explanation of the revenue provisions of S. 476, the "Care Act of 2003," as passed by the Senate [[electronic resource] /] / prepared by the staff of the Joint Committee on Taxation |
Pubbl/distr/stampa | [Washington, D.C.] : , : [U.S. G.P.O.], , [2003] |
Soggetto topico |
Charity laws and legislation - United States
Income tax deductions for charitable contributions - United States Tax exemption - Law and legislation - United States |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Record Nr. | UNINA-9910701545503321 |
[Washington, D.C.] : , : [U.S. G.P.O.], , [2003] | ||
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Lo trovi qui: Univ. Federico II | ||
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Water and Agriculture Tax Reform Act of 2016 : report together with additional views (to accompany H.R. 4220) |
Pubbl/distr/stampa | [Washington, D.C.] : , : [U.S. Government Publishing Office], , 2016 |
Descrizione fisica | 1 online resource (65 pages) |
Collana | Report / 114th Congress, 2d session, House of Representatives |
Soggetto topico |
Tax exemption - Law and legislation - United States
Water-supply, Agricultural - United States |
Soggetto genere / forma | Legislative materials. |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Altri titoli varianti | Water and Agriculture Tax Reform Act of 2016 |
Record Nr. | UNINA-9910707839003321 |
[Washington, D.C.] : , : [U.S. Government Publishing Office], , 2016 | ||
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Lo trovi qui: Univ. Federico II | ||
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