Not-for-profit accounting, tax, and reporting requirements [[electronic resource] /] / Edward J. McMillan
| Not-for-profit accounting, tax, and reporting requirements [[electronic resource] /] / Edward J. McMillan |
| Autore | McMillan Edward J. <1949-> |
| Edizione | [4th ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, 2010 |
| Descrizione fisica | 1 online resource (291 p.) |
| Disciplina |
657/.980973
658.159 |
| Soggetto topico |
Nonprofit organizations - United States - Finance
Nonprofit organizations - United States - Accounting Nonprofit organizations - Taxation - United States Financial statements - United States |
| ISBN |
0-470-64237-8
1-282-68837-5 9786612688379 1-118-38674-4 0-470-64235-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
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
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 Accounting and Financial Statements; Chapter 20: Private Foundations 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 |
| Record Nr. | UNINA-9910139190303321 |
McMillan Edward J. <1949->
|
||
| Hoboken, N.J., : John Wiley & Sons, 2010 | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Not-for-profit accounting, tax, and reporting requirements / / Edward J. McMillan
| Not-for-profit accounting, tax, and reporting requirements / / Edward J. McMillan |
| Autore | McMillan Edward J. <1949-> |
| Edizione | [4th ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, 2010 |
| Descrizione fisica | 1 online resource (291 p.) |
| Disciplina |
657/.980973
658.159 |
| Soggetto topico |
Nonprofit organizations - United States - Finance
Nonprofit organizations - United States - Accounting Nonprofit organizations - Taxation - United States Financial statements - United States |
| ISBN |
9786612688379
9780470642375 0470642378 9781282688377 1282688375 9781118386743 1118386744 9780470642351 0470642351 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
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
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 Accounting and Financial Statements; Chapter 20: Private Foundations 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 |
| Altri titoli varianti | Not-for-profit accounting, tax & reporting requirements |
| Record Nr. | UNINA-9910816250103321 |
McMillan Edward J. <1949->
|
||
| Hoboken, N.J., : John Wiley & Sons, 2010 | ||
| Lo trovi qui: Univ. Federico II | ||
| ||