IRS Audits of Tax-Exempt Organizations: Policies, Practices, and Procedures

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John Wiley & Sons, Jul 7, 2008 - Business & Economics - 432 pages
Written by Bruce Hopkins, the foremost expert on nonprofit law, this is your complete analysis of the procedures and practices of the IRS in its audits of tax-exempt organizations. Practical in presentation, this book offers advice on undergoing audits, details today's exempt organizations' issues, and authoritatively examines detailed documentation and citations, as well as numerous case studies, tips, forms, and checklists.
 

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Contents

Book Citations
xxiii
Chapter One IRS Audits of TaxExempt Organizations Fundamentals
1
Chapter Two Organization of the IRS
37
Chapter Three Managing TaxExempt Organizations IRS Audits
69
Chapter Four IRS Compliance Check Projects
135
Chapter Five IRS TaxExempt Organizations Examination Procedures
165
Chapter Six Church Tax Audit Procedures
263
Chapter Seven TaxExempt Organizations Examination Issues
289
Appendix B IRSs Good Governance Principles Draft
355
Appendix C Synopsis of the Law of TaxExempt Organizations
361
Appendix D Exempt Organizations Fiscal Year 2008 Implementing Guidelines Summary
383
Table of Cases
389
Table of IRS Revenue Rulings
393
Table of IRS Revenue Procedures
395
Index
397
Copyright

Appendix A Sources of the Law
339

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About the author (2008)

Bruce R. Hopkins is a senior partner with the firm Polsinelli Shalton Flanigan Suelthaus PC. He is also the author of more than 20 books on nonprofit tax and law issues, including The Law of Tax-Exempt Organizations, 9th ed., Planning Guide for the Law of Tax-Exempt Organizations, Nonprofit Law Made Easy, Charitable Giving Law Made Easy, 650 Essential Nonprofit Law Questions Answered, The Law of Fundraising, 3rd ed., Private Foundations: Tax Law and Compliance, 2nd., The Tax Law of Charitable Giving, 3rd ed., The Law of Intermediate Sanctions, and The Law of Tax-Exempt Healthcare Organizations, 2nd ed., as well as the monthly newsletter Bruce R. Hopkins' Nonprofit Counsel, all published by Wiley.

Mr. Hopkins received the 2007 Outstanding Nonprofit Lawyer Award (Vanguard Lifetime Achievement Award) from the American Bar Association, Section of Business Law, Committee on Nonprofit Corporations. He is listed in The Best Lawyers in America, Nonprofit Organizations/Charities Law, 2007-2008.

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