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Tax Planning and Compliance for Tax-Exempt Organizations, Fifth Edition 2014 Cumulative Supplement
book

Tax Planning and Compliance for Tax-Exempt Organizations, Fifth Edition 2014 Cumulative Supplement

by Jody Blazek
April 2014
Intermediate to advanced
176 pages
4h 21m
English
Wiley
Content preview from Tax Planning and Compliance for Tax-Exempt Organizations, Fifth Edition 2014 Cumulative Supplement

Contents

Note to the Reader: Sections not in the main bound volume are indicated by “(New)” after the title. Material new to or modified in this supplement is indicated by an asterisk (*) in the left margin in the Contents and throughout the supplement.

About the Author

Preface

PART I    QUALIFICATIONS OF TAX-EXEMPT ORGANIZATIONS

CHAPTER 2   Qualifying Under IRC § 501(c)(3)

§ 2.1 Organizational Test

§ 2.2 Operational Test

CHAPTER 3   Religious Organizations

§ 3.2 Churches

CHAPTER 4   Charitable Organizations

§ 4.2 Promotion of Social Welfare

§ 4.3 Lessening Burdens of Government

§ 4.6 Promotion of Health

CHAPTER 5   Educational, Scientific, and Literary Purposes, and Prevention of Cruelty to Children and Animals

§ 5.1 Educational Purposes

CHAPTER 6   Civic Leagues and Local Associations of Employees: § 501(c)(4)

§ 6.1 Comparison of (c)(3) and (c)(4) Organizations

§ 6.2 Qualifying and Nonqualifying Civic Organizations

§ 6.5 Disclosures of Nondeductibility

CHAPTER 7   Labor, Agricultural, and Horticultural Organizations: § 501(c)(5)

§ 7.2 Agricultural Groups

CHAPTER 8   Business Leagues: § 501(c)(6)

§ 8.2 Meaning of “Common Business Interest”

§ 8.3 Line of Business

§ 8.4 Rendering Services for Members

CHAPTER 9   Social Clubs: § 501(c)(7)

§ 9.4 Revenue Tests

*CHAPTER 10   Instrumentalities of Government and Title-Holding Organizations

§ 10.3 Qualifying for § 501(c)(3) Status

CHAPTER 11   Public Charities

§ 11.2 “Inherently Public Activity” and Broad Public Support: § 509(a)(1) ...

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Publisher Resources

ISBN: 9781118797464Purchase book