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Joint ventures involving tax-exempt organizations / / Michael I. Sanders
| Joint ventures involving tax-exempt organizations / / Michael I. Sanders |
| Autore | Sanders Michael I |
| Edizione | [Fourth edition.] |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : John Wiley & Sons, Inc., , [2013] |
| Descrizione fisica | 1 online resource (1468 pages) |
| Disciplina | 343.7306/6 |
| Collana | Wiley nonprofit authority |
| Soggetto topico |
Nonprofit organizations - Law and legislation - United States
Joint ventures - Law and legislation - United States Partnership - United States Nonprofit organizations - Taxation - Law and legislation - United States |
| ISBN |
1-118-42168-X
1-118-70553-X 1-118-41998-7 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction : joint ventures involving exempt organizations -- Taxation of charitable organizations -- Taxation of partnerships and joint ventures -- Overview: joint ventures involving exempt organizations. |
| Record Nr. | UNINA-9910139018203321 |
Sanders Michael I
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| Hoboken, New Jersey : , : John Wiley & Sons, Inc., , [2013] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Joint ventures involving tax-exempt organizations / / Michael I. Sanders
| Joint ventures involving tax-exempt organizations / / Michael I. Sanders |
| Autore | Sanders Michael I |
| Edizione | [Fourth edition.] |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : John Wiley & Sons, Inc., , [2013] |
| Descrizione fisica | 1 online resource (1468 pages) |
| Disciplina | 343.7306/6 |
| Collana | Wiley nonprofit authority |
| Soggetto topico |
Nonprofit organizations - Law and legislation - United States
Joint ventures - Law and legislation - United States Partnership - United States Nonprofit organizations - Taxation - Law and legislation - United States |
| ISBN |
1-118-42168-X
1-118-70553-X 1-118-41998-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction : joint ventures involving exempt organizations -- Taxation of charitable organizations -- Taxation of partnerships and joint ventures -- Overview: joint ventures involving exempt organizations. |
| Record Nr. | UNINA-9910814905603321 |
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Sanders Michael I
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| Hoboken, New Jersey : , : John Wiley & Sons, Inc., , [2013] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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The law of tax-exempt healthcare organizations / / Thomas K. Hyatt, Bruce R. Hopkins
| The law of tax-exempt healthcare organizations / / Thomas K. Hyatt, Bruce R. Hopkins |
| Autore | Hyatt Thomas K |
| Edizione | [4th ed.] |
| Pubbl/distr/stampa | Hoboken, NJ, : John Wiley & Sons, 2013 |
| Descrizione fisica | 1 online resource (1090 p.) |
| Disciplina | 343.7306/6 |
| Altri autori (Persone) | HopkinsBruce R |
| Collana | Wiley nonprofit authority |
| Soggetto topico |
Health facilities - Taxation - Law and legislation - United States
Hospitals - Taxation - Law and legislation - United States Tax exemption - Law and legislation - United States |
| ISBN |
1-118-64624-X
1-118-53287-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
The Law of Tax-Exempt Healthcare Organizations; Contents; Preface; About the Authors; Book Citations; Part One: Introduction to The Law of Tax-Exempt Healthcare Organizations; 1 Tax-Exempt Healthcare Organizations-An Overview; 1.1 Constitutional Law Perspective; 1.2 Defining Tax-Exempt Organizations; 1.3 Rationales for Tax Exemption; 1.4 Categories of Tax-Exempt Healthcare Organizations; 1.5 Charitable Healthcare Organizations; 1.6 The Law of Charitable Trusts; 1.7 Relief of Poverty; 1.8 Promotion of Health; 1.9 Social Welfare Organizations
2 Advantages and Disadvantages of Tax Exemption 2.1 Source of Tax Exemption; (a) Federal Tax Law in General; (b) State Ad Valorem Tax; 2.2 Advantages of Tax Exemption; (a) Tax Relief; (b) Deductibility of Contributions; (c) Grants; (d) Reduced Postal Rates; (e) Employee Benefits; (f) Other Advantages; 2.3 Disadvantages of Tax Exemption; 2.4 Alternatives to Tax-Exempt Status; 2.5 No Contract, Third-Party Beneficiaries, Right of Action, or Charitable Trust; (a) Tax Exemption Does Not Create Contract; (b) Tax Exemption Does Not Create Third-Party Beneficiaries (c) Tax Exemption Does Not Create Private Right of Action(d) Tax Exemption Does Not Create Charitable Trust; 2.6 Small Employer Insurance Tax Credit; 3 Criticisms of Tax Exemption; 3.1 Criticisms in General; 3.2 Criticisms of Tax Exemption for Healthcare Organizations; 3.3 Commerciality Doctrine; (a) Introduction; (b) Judicial Origins of the Doctrine; (c) Contemporary View; (d) Commerciality Doctrine and Healthcare Organizations; (e) Commerciality Doctrine and Unrelated Business Rules; Part Two: Fundamental Exempt Organization Principles Applied to Healthcare Organizations 4 Private Inurement, Private Benefit, and Excess Benefit Transactions 4.1 Essence of Private Inurement; (a) Private Inurement Defined; (b) Net Earnings; (c) Incidental Private Inurement; (d) Private Inurement Doctrine in Context; 4.2 Requisite Insider; (a) Definition of Insider; (b) Early Law; (c) Subsequent Law; 4.3 Physicians as Insiders; 4.4 Private Inurement-Scope and Types; (a) Equity Distributions; (b) Compensation for Services; (c) Loans; (d) Rentals; (e) Assumption of Liability; (f) Partnerships and Joint Ventures; (g) Asset Sales to Insiders; (h) Business Referral Operations (i) Embezzlements 4.5 Private Inurement Per Se; 4.6 Essence of Private Benefit; 4.7 Private Inurement and Private Benefit Distinguished; 4.8 A Case Study; 4.9 Excess Benefit Transactions; (a) General Rules; (b) Healthcare Intermediate Sanctions Case; 5 Public Charities and Private Foundations; 5.1 Public Institutions; (a) Healthcare Provider Organizations; (b) Medical Research Organizations; 5.2 Publicly Supported Organizations-Donative Entities; (a) General Rules; (b) Facts-and-Circumstances Test; (c) Community Foundations 5.3 Publicly Supported Organizations-ServiceProvider Organizations |
| Record Nr. | UNINA-9910141846603321 |
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Hyatt Thomas K
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| Hoboken, NJ, : John Wiley & Sons, 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Politics, taxes, and the pulpit [[electronic resource] ] : provocative First Amendment conflicts / / Nina J. Crimm, Laurence H. Winer
| Politics, taxes, and the pulpit [[electronic resource] ] : provocative First Amendment conflicts / / Nina J. Crimm, Laurence H. Winer |
| Autore | Crimm Nina J. <1952-> |
| Pubbl/distr/stampa | New York, : Oxford University Press, c2011 |
| Descrizione fisica | 1 online resource (420 p.) |
| Disciplina | 343.7306/6 |
| Altri autori (Persone) | WinerLaurence H |
| Soggetto topico |
Corporations, Religious - Taxation - Law and legislation - United States
Church and state - United States Freedom of speech - United States |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-283-11619-7
9786613116192 0-19-981320-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction -- How the government benefits religion -- Tax exemption for houses of worship : not a foregone conclusion, yet conditional -- The First Amendment's religion clauses : mandate, permit, or prohibit Congress to tax houses of worship -- Free speech and religiously motivated political campaign speech : general principles -- Judicial review of the statutory ban on political campaign speech -- Reconciling the irreconcilable. |
| Record Nr. | UNINA-9910461620503321 |
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Crimm Nina J. <1952->
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| New York, : Oxford University Press, c2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Politics, taxes, and the pulpit [[electronic resource] ] : provocative First Amendment conflicts / / Nina J. Crimm, Laurence H. Winer
| Politics, taxes, and the pulpit [[electronic resource] ] : provocative First Amendment conflicts / / Nina J. Crimm, Laurence H. Winer |
| Autore | Crimm Nina J. <1952-> |
| Pubbl/distr/stampa | New York, : Oxford University Press, c2011 |
| Descrizione fisica | 1 online resource (420 p.) |
| Disciplina | 343.7306/6 |
| Altri autori (Persone) | WinerLaurence H |
| Soggetto topico |
Corporations, Religious - Taxation - Law and legislation - United States
Church and state - United States Freedom of speech - United States |
| ISBN |
1-283-11619-7
9786613116192 0-19-981320-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction -- How the government benefits religion -- Tax exemption for houses of worship : not a foregone conclusion, yet conditional -- The First Amendment's religion clauses : mandate, permit, or prohibit Congress to tax houses of worship -- Free speech and religiously motivated political campaign speech : general principles -- Judicial review of the statutory ban on political campaign speech -- Reconciling the irreconcilable. |
| Record Nr. | UNINA-9910789443303321 |
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Crimm Nina J. <1952->
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| New York, : Oxford University Press, c2011 | ||
| 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-9910139030603321 |
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Hoffman Steve <1950->
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||
| Hoboken, N.J., : John Wiley and Sons, Inc., 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Taxation for universities and colleges : six steps to a successful tax compliance program / / Steve Hoffman
| Taxation for universities and colleges : 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 |
9781118541432
111854143X 9781118742273 1118742273 9781118541425 1118541421 |
| 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 |
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Hoffman Steve <1950->
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||
| Hoboken, N.J., : John Wiley and Sons, Inc., 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||