Tax Planning and Compliance for Tax-Exempt Organizations

Tax Planning and Compliance for Tax-Exempt Organizations

Rules, Checklists, Procedures, 2021 Supplement
6. Aufl.

von: Jody Blazek

115,99 €

Verlag: Wiley
Format: PDF
Veröffentl.: 12.04.2021
ISBN/EAN: 9781119758228
Sprache: englisch
Anzahl Seiten: 128

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<p>Preface</p> <p><b>PART I QUALIFICATIONS OF TAX-EXEMPT ORGANIZATIONS </b></p> <p><b>CHAPTER 1 Distinguishing Characteristics of Tax-Exempt Organizations </b></p> <p>§ 1.8 Developments Responding to COVID-19</p> <p><b>CHAPTER 2 Qualifying Under IRC § 501(c)(3) </b></p> <p>§ 2.2 Operational Test</p> <p><b>CHAPTER 3 Religious Organizations </b></p> <p>§ 3.2 Churches</p> <p><b>CHAPTER 4 Charitable Organizations </b></p> <p>§ 4.1 Relief of the Poor</p> <p>§ 4.3 Lessening the Burdens of Government</p> <p>§ 4.5 Advancement of Education and Science</p> <p>§ 4.6 Promotion of Health</p> <p><b>CHAPTER 5 Educational, Scientific, and Literary Purposes and Prevention of Cruelty to Children and Animals</b></p> <p>§ 5.1 Educational Purposes</p> <p><b>CHAPTER 6 Civic Leagues and Local Associations of Employees: § 501(c)(4) </b></p> <p>§ 6.2 Qualifying and Nonqualifying Civic Organizations</p> <p><b>CHAPTER 9 Social Clubs: § 501(c)(7)</b></p> <p>§ 9.4 Revenue Tests</p> <p><b>CHAPTER 11 Public Charities </b></p> <p>§ 11.2 “Inherently Public Activity” and Broad Public Support: § 509(a)(1)</p> <p>§ 11.5 Difference Between § 509(a)(1) and § 509(a)(2)</p> <p><b>PART II STANDARDS FOR PRIVATE FOUNDATIONS </b></p> <p><b>CHAPTER 12 Private Foundations—General Concepts </b></p> <p>§ 12.4 Termination of Private Foundation Status</p> <p><b>CHAPTER 14 Self-Dealing: IRC § 4941 </b></p> <p>§ 14.2 Sale, Exchange, or Lease of Property</p> <p>§ 14.5 Transactions that Benefit Disqualified Persons</p> <p><b>CHAPTER 15 Minimum Distribution Requirements: IRC § 4942 </b></p> <p>§ 15.1 Assets Used to Calculate Minimum Investment Return</p> <p>§ 15.2 Measuring Fair Market Value</p> <p>§ 15.4 Qualifying Distributions</p> <p><b>CHAPTER 16 Excess Business Holdings and Jeopardizing Investments: IRC §§ 4943 and 4944 </b></p> <p>§ 16.1 Excess Business Holdings</p> <p>§ 16.2 Jeopardizing Investments</p> <p><b>CHAPTER 17 Taxable Expenditures: IRC § 4945 </b></p> <p>§ 17.3 Grants to Individuals</p> <p>§ 17.4 Grants to Public Charities</p> <p><b>PART III OBTAINING AND MAINTAINING TAX-EXEMPT STATUS </b></p> <p><b>CHAPTER 18 IRS Filings, Procedures, and Policies </b></p> <p>§ 18.1 IRS Determination Process</p> <p>§ 18.2 Annual Filing of Forms 990</p> <p>§ 18.4 Weathering an IRS Examination</p> <p><b>CHAPTER 19 Maintaining Exempt Status </b></p> <p>§ 19.1 Checklists</p> <p><b>CHAPTER 20 Private Inurement and Intermediate Sanctions </b></p> <p>§ 20.11 New §4960 Excise Tax on Excess Compensation</p> <p><b>CHAPTER 21 Unrelated Business Income </b></p> <p>§ 21.4 Definition of <i>Trade or Business </i></p> <p>§ 21.8 Unrelated Activities</p> <p>§ 21.10 Income Modifications</p> <p>§ 21.11 Calculating and Minimizing Taxable Income</p> <p><b>CHAPTER 23 Electioneering and Lobbying </b></p> <p>§ 23.3 Tax on Political Expenditures</p> <p><b>CHAPTER 24 Deductibility and Disclosures </b></p> <p>§ 24.1 Overview of Deductibility</p> <p>§ 24.2 The Substantiation and Quid Pro Quo Rules</p> <p>§ 24.3 Valuing Donor Benefits</p> <p><b>CHAPTER 25 Employment Taxes </b></p> <p>§ 25.1 Distinctions Between Employees and Independent Contractors</p> <p>Index</p>

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