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Taxation for universities and colleges [[electronic resource] ] : six steps to a successful tax compliance program / / Steve Hoffman
| Taxation for universities and colleges [[electronic resource] ] : six steps to a successful tax compliance program / / Steve Hoffman |
| Autore | Hoffman Steve <1950-> |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley and Sons, Inc., 2013 |
| Descrizione fisica | 1 online resource (210 p.) |
| Disciplina | 343.7306/6 |
| Collana | Wiley nonprofit authority |
| Soggetto topico | Universities and colleges - Taxation - Law and legislation - United States |
| ISBN |
1-118-54143-X
1-118-74227-3 1-118-54142-1 |
| Classificazione | BUS064000 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Taxation for Universities and Colleges: Six Steps to a Successful Tax Compliance Program; Contents; Preface; Acknowledgments; About the Author; 1 Awareness; Defining Tax Exempt; The Six Steps of Tax Compliance; The Five Things You Need to Do First; Task 1: Look at Management; Task 2: Assess the Current State of Your Tax Compliance Program; Task 3: Develop a Team Approach; Getting a Hold on the Process; The IRS Is Paying Attention; Why You Should Care; Task 4: Assess Your Risk; Task 5: Review IRS Communications; Open Them!; Statistics on Tax Staff; The Different Kinds of Tax
Employment Tax: The First Tax to Know about Because It's the Largest One for Your University Unrelated Business Income Tax (UBIT): Not a Distant Cousin Tax but a Close Relative to You Tax; Sales Tax: It Is Close to Home; Excise, or Exercise-Your-Checkbook Tax; Borrowed Money Can Mean Tax, Too; Overseas (International) Tax; In Summary: Build Your Village; 2 Identification; Steps in Identifying Your Needs; Independent Contractors; Unrelated Business Income Tax (And What Does Macaroni Have to Do With It?); UBIT Applies to All and Can Be Necessary; It's Okay to Have Unrelated Business Income The IRS Cares about UBIT The Three Tests for UBIT; The Trade, or Business, Test; Regularly Carried on Test; The Not Substantially Related Test; Advertising Is Always Subject to UBIT; Things You Generally Don't Have to Worry About: Common Exceptions to UBIT; Convenience Exception; Go Ahead, Ask Around: The UBIT Questionnaire on Campus; Allowable Deductions from UBIT; Allocating Expenses: The IRS Hasn't Clarified; Unrelated Debt-Financed Income: Got a Bonded Building?; Research as UBIT; Foreign Students: The IRS Calls Them Nonresident Aliens; Sales Tax Identifying Sales Tax Savings in Other States Employment Tax and Fringe Benefits; Excise Tax; Overseas and International Tax; In Summary; 3 Compliance; Policies; Enforcing Policies; Give Them the Right Tools for the Job; Centralize the Tax Responsibilities; Keep Tax at the Forefront of Your Mind; Fringe Benefits; No Additional Cost Services; Qualified Employee Discounts; Working Condition Fringes; De Minimis Fringes; Qualified Transportation Fringes; Examples of Common Fringe Benefits; University-Owned Automobiles; University-Owned Airplanes; Professional Dues, Publications, and Meetings Travel and Entertainment Expense Reimbursements Supper Money and Taxi Fares; Gifts and Awards; Athletic Facilities; Spousal Travel; Free or Discounted Theater or Athletic Tickets; Club Memberships; Domestic Partners; Leave Donation or Sharing Programs; Cell Phones; In Summary; 4 Reporting; Questions About Reporting Tax Obligations, Answered; When are the Tax Deposits and Tax Forms Due?; Who Is Preparing the Tax Forms?; How Do You Know They Are Done?; How Do You Learn about Lapses of Reporting?; When Reporting Begins; Payments to Human Research Subjects Getting People Used to Thinking About Taxes |
| Record Nr. | UNINA-9910139030603321 |
Hoffman Steve <1950->
|
||
| Hoboken, N.J., : John Wiley and Sons, Inc., 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Taxation for universities and colleges [[electronic resource] ] : six steps to a successful tax compliance program / / Steve Hoffman
| Taxation for universities and colleges [[electronic resource] ] : six steps to a successful tax compliance program / / Steve Hoffman |
| Autore | Hoffman Steve <1950-> |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley and Sons, Inc., 2013 |
| Descrizione fisica | 1 online resource (210 p.) |
| Disciplina | 343.7306/6 |
| Collana | Wiley nonprofit authority |
| Soggetto topico | Universities and colleges - Taxation - Law and legislation - United States |
| ISBN |
1-118-54143-X
1-118-74227-3 1-118-54142-1 |
| Classificazione | BUS064000 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Taxation for Universities and Colleges: Six Steps to a Successful Tax Compliance Program; Contents; Preface; Acknowledgments; About the Author; 1 Awareness; Defining Tax Exempt; The Six Steps of Tax Compliance; The Five Things You Need to Do First; Task 1: Look at Management; Task 2: Assess the Current State of Your Tax Compliance Program; Task 3: Develop a Team Approach; Getting a Hold on the Process; The IRS Is Paying Attention; Why You Should Care; Task 4: Assess Your Risk; Task 5: Review IRS Communications; Open Them!; Statistics on Tax Staff; The Different Kinds of Tax
Employment Tax: The First Tax to Know about Because It's the Largest One for Your University Unrelated Business Income Tax (UBIT): Not a Distant Cousin Tax but a Close Relative to You Tax; Sales Tax: It Is Close to Home; Excise, or Exercise-Your-Checkbook Tax; Borrowed Money Can Mean Tax, Too; Overseas (International) Tax; In Summary: Build Your Village; 2 Identification; Steps in Identifying Your Needs; Independent Contractors; Unrelated Business Income Tax (And What Does Macaroni Have to Do With It?); UBIT Applies to All and Can Be Necessary; It's Okay to Have Unrelated Business Income The IRS Cares about UBIT The Three Tests for UBIT; The Trade, or Business, Test; Regularly Carried on Test; The Not Substantially Related Test; Advertising Is Always Subject to UBIT; Things You Generally Don't Have to Worry About: Common Exceptions to UBIT; Convenience Exception; Go Ahead, Ask Around: The UBIT Questionnaire on Campus; Allowable Deductions from UBIT; Allocating Expenses: The IRS Hasn't Clarified; Unrelated Debt-Financed Income: Got a Bonded Building?; Research as UBIT; Foreign Students: The IRS Calls Them Nonresident Aliens; Sales Tax Identifying Sales Tax Savings in Other States Employment Tax and Fringe Benefits; Excise Tax; Overseas and International Tax; In Summary; 3 Compliance; Policies; Enforcing Policies; Give Them the Right Tools for the Job; Centralize the Tax Responsibilities; Keep Tax at the Forefront of Your Mind; Fringe Benefits; No Additional Cost Services; Qualified Employee Discounts; Working Condition Fringes; De Minimis Fringes; Qualified Transportation Fringes; Examples of Common Fringe Benefits; University-Owned Automobiles; University-Owned Airplanes; Professional Dues, Publications, and Meetings Travel and Entertainment Expense Reimbursements Supper Money and Taxi Fares; Gifts and Awards; Athletic Facilities; Spousal Travel; Free or Discounted Theater or Athletic Tickets; Club Memberships; Domestic Partners; Leave Donation or Sharing Programs; Cell Phones; In Summary; 4 Reporting; Questions About Reporting Tax Obligations, Answered; When are the Tax Deposits and Tax Forms Due?; Who Is Preparing the Tax Forms?; How Do You Know They Are Done?; How Do You Learn about Lapses of Reporting?; When Reporting Begins; Payments to Human Research Subjects Getting People Used to Thinking About Taxes |
| Record Nr. | UNINA-9910822859203321 |
|
Hoffman Steve <1950->
|
||
| Hoboken, N.J., : John Wiley and Sons, Inc., 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||