Planning Guide for The Law of Tax-Exempt Organizations: Strategies and Commentaries

Hardcover
from $0.00

Author: Bruce R. Hopkins

ISBN-10: 0471471224

ISBN-13: 9780471471226

Category: Taxes & Taxation

Search in google:

Your source for hands-on legal and tax planning tips and guidance   This indispensable companion to the best-selling The Law of Tax-Exempt Organizations, Eighth Edition offers professionals representing and advising tax-exempt organizations a wide variety of practical planning tips, guidance, and information that can help them better serve clients. Written by the leading legal authority in the nonprofit sector, this guide features a digest of recent legislation, court opinions, and IRS public and private rulings. It includes a helpful checklist of forms and an inventory of penalties. Additionally, it features commentaries designed to provide guidance and perspective to exempt professionals and organizations as to how to cope with the development in the law in their practices and the operation of their programs. Order your copy today!

Ch. 1Form of organization and governance principles1Ch. 2Acquisition and maintenance of tax-exempt status37Ch. 3Private benefit59Ch. 4Public charity and private foundation classification83Ch. 5Advocacy activities107Ch. 6Subsidiaries131Ch. 7Partnerships and other joint ventures149Ch. 8Unrelated business rules169Ch. 9Annual information returns187Ch. 10Disclosure requirements235Ch. 11Planning in the face of difficult court opinions261Ch. 12The legal audit327App. AForm 1023351App. BForm 1024378App. CForm 990397App. DForm 990-T418App. EInventory of IRS forms423App. FInventory of tax penalties424App. GOther bodies of law426Table of IRS revenue rulings430Table of IRS private determinations431