Tax Planning and Compliance for Tax-Exempt Organizations, 6th Edition

Index

Note: References are to book section numbers (§), complete chapters (Ch.), and/or exhibits (Exh.). A zero section reference (e.g. §1.0) indicates unnumbered introductory material at the beginning of a chapter.

• A
• Abraham Lincoln Opportunity Foundation, §5.1
• Accountability
  • expenditure responsibility grants, §17.6
  • grant documentation for, §17.4(a), Exh. 17.2, 4, 5

• Accounting
  • Checklist for Tax and Accounting Issues for Grants, Exh. 19.12
  • different methods used for, §13.4(d)
  • reporting fiscal or accounting year changes, §18.3(b)

• Accounting methods
  • accrual, §18.3(c)
  • cash method, §13.4(d)
  • changing tax year or, §13.4(d)
  • reporting a change in, §18.3(c)

• Acquisition indebtedness
  • used to calculate minimum investment return, §15.1(f)
  • used to calculate taxable income, §§13.1(h), 21.12(c)

• Action organizations
  • description of, §2.2(g)
  • qualified charitable organizations cannot be, §4.0

• Active business relationships
  • criteria for approval, §22.4(a)
  • description, §22.4
  • factors to evaluate reasonableness, §22.4(b)
  • net profit agreements, §22.4(c)

• Actual use method (social club field), §9.5(e)
• Administrative expenses distribution, §15.4(f)
• Advances on compensation, §14.4(d)
• Advertisements
  • exempt-status loss due to political, §23.1(b)
  • income from, §§21.8(d), 21.15(a), Exh. 21.5
  • to influence legislation, §§23.4(e)

• Advertising revenue
  • calculating the taxable portion of, Exh. 21.5
  • publishing organizations, §21.15(a)
  • unrelated business, §21.8(d)

• Advised funds ...