Book description
The cumulative supplement to the Tax Planning and Compliance for Tax-Exempt Organizations, 5th Edition
Nonprofit organizations including health and welfare organizations, colleges and universities, private foundations, churches, libraries, museums, cultural institutions, and other smaller groups contend daily with the possibility of losing their tax-exempt status. This update contains clear-cut answers to all procedural and tax process questions.
Here, you'll find straightforward information on changing Unrelated Business Income (UBI) rules, joint ventures, sponsorships, deductions against UBI, preparation of IRS forms, and more. Includes checklists and complete citations.
Table of contents
- Cover Page
- Don't Miss Out on Must-Have and Timely New Information!
- Title Page
- Copyright
- Contents
- About the Author
- Preface
-
Part I: Qualifications of Tax-Exempt Organizations
- CHAPTER 2: Qualifying Under IRC § 501(c)(3)
- CHAPTER 3: Religious Organizations
- CHAPTER 4: Charitable Organizations
- CHAPTER 5: Educational, Scientific, and Literary Purposes, and Prevention of Cruelty to Children and Animals
- CHAPTER 6: Civic Leagues and Local Associations of Employees: § 501(c)(4)
- CHAPTER 7: Labor, Agricultural, and Horticultural Organizations: § 501(c)(5)
- CHAPTER 8: Business Leagues: § 501(c)(6)
- CHAPTER 9: Social Clubs: § 501(c)(7)
- *CHAPTER 10: Instrumentalities of Government and Title-Holding Organizations
- CHAPTER 11: Public Charities
-
Part II: Standards for Private Foundations
- CHAPTER 12: Private Foundations—General Concepts
- CHAPTER 13: Excise Tax Based on Investment Income: IRC § 4940
- CHAPTER 14: Self-Dealing: IRC § 4941
- CHAPTER 15: Minimum Distribution Requirements: IRC § 4942
- CHAPTER 16: Excess Business Holdings and Jeopardizing Investments: IRC §§ 4943 and 4944
- CHAPTER 17: Taxable Expenditures: IRC § 4945
- Part III: Obtaining and Maintaining Tax-Exempt Status
- Index
Product information
- Title: Tax Planning and Compliance for Tax-Exempt Organizations, Fifth Edition 2014 Cumulative Supplement
- Author(s):
- Release date: April 2014
- Publisher(s): Wiley
- ISBN: 9781118797464
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