Tax Planning and Compliance for Tax-Exempt Organizations

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Author: Jody Blazek

ISBN-10: 047028658X

ISBN-13: 9780470286586

Category: Taxes & Taxation

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Tax Planning And Compliance For Tax-Exempt Organizations2009 Cumulative SupplementForms, Checklists, ProceduresFourth Edition

Pt.IQualifications of tax-exempt organizationsCh. 1Distinguishing characteristics of tax-exempt organizations3Ch. 2Qualifying under IRC 501(c)(3)27Ch. 3Religious organizations53Ch. 4Charitable organizations67Ch. 5Educational, scientific, and literary purposes and prevention of cruelty to children and animals95Ch. 6Civic leagues and local associations of employees : 501(c)(4)117Ch. 7Labor, agricultural, and horticultural organizations : 501(c)(5)139Ch. 8Business leagues : 501(c)(6)149Ch. 9Social clubs : 501(c)(7)167Ch. 10Instrumentalities of government and title-holding corporations183Ch. 11Public charities193Pt. IIStandards for private foundationsCh. 12Private foundations - general concepts229Ch. 13Excise tax based on investment income : IRC 4940259Ch. 14Self-dealing : IRC 4941279Ch. 15Minimum distribution requirements : IRC 4942313Ch. 16Excess business holdings and jeopardizing investments : IRC 4943 and 4944351Ch. 17Taxable expenditures : IRC 4945371Pt. IIIObtaining and maintaining tax-exempt statusCh. 18IRS filings, procedures, and policies441Ch. 19Maintaining exempt status473Ch. 20Private inurement and intermediate sanctions501Ch. 21Unrelated business income531Ch. 22Relationships with other organizations and businesses593Ch. 23Electioneering and lobbying611Ch. 24Deductibility and disclosures645Ch. 25Employment taxes671Ch. 26Mergers, bankruptcies, and terminations687Table of cases697Table of IRS revenue rulings and revenue procedures707Index715