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Autore: |
McMillan Edward J. <1949->
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Titolo: |
Not-for-profit accounting, tax, and reporting requirements [[electronic resource] /] / Edward J. McMillan
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Pubblicazione: | Hoboken, N.J., : John Wiley & Sons, 2010 |
Edizione: | 4th ed. |
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 | |
Note generali: | Includes index. |
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 | |
Sommario/riassunto: | What every not-for-profit must know about accounting, tax, and reporting requirements Combining the proven guidance of the previous, bestselling edition with all of the latest regulatory information, Edward McMillan delivers a one-stop reporting resource for not-for-profits in Not-For-Profit Accounting, Tax, and Reporting Requirements, Second Edition. McMillan's step-by-step guide helps your not-for-profit apply for tax-exempt status, handle IRS audits, set up a wholly owned taxable subsidiary, anticipate tax implications of lobbying expenses, and perform a host of other func |
Titolo autorizzato: | Not-for-profit accounting, tax, and reporting requirements ![]() |
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: | Inglese |
Record Nr.: | 9910816250103321 |
Lo trovi qui: | Univ. Federico II |
Opac: | Controlla la disponibilità qui |