Planning Tax-Exempt Organizations

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LexisNexis, 2002 - Law
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Presented in a four-ring binder (9.5x10.25"), this is Volume I of a reference designed to help organizations and practitioners in the non-profit sector attain and maintain tax exemption. Desiderio (law, U. of New Mexico) presents 37 chapters describing the different entity forms an exempt organization may take and the categories it may elect, as well as the conditions, rules, and underlying doctrine for the rules; the limitations imposed, and possible violations and their consequences; and filing requirements. A final section contains tables of cases, statutes, treasury regulations, IRS administrative pronouncements, and the index. Annotation copyrighted by Book News, Inc., Portland, OR
 

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Contents

CHAPTER 2A CORPORATE GOVERNANCE
PLANNING THE CHARITABLE TRUST
AN INTRODUCTION TO THE STRUCTURE
22A 07 Supporting Organizations
CLASSIFICATION OF IRC SECTION 501c3
THE ORGANIZATIONAL
THE CHARITABLE ORGANIZATION
THE EDUCATIONAL ORGANIZATION
CHAPTER 22C TAXABLE EXPENDITURES 22C 01 Introduction 22C 02 Influencing Legislation 22C 03 Influencing Elections and Carrying On ...
22C 05 Section 4945g 22C 06 Grants to Organizations
22C 07 Expenditures Not for Charitable Purposes 22C 08 Sanctions
CHAPTER 22D TERMINATION OF PRIVATE FOUNDATION STATUS 22D 01 Introduction 22D 02 Transfer of Net Assets to Public Charities 2...
22D 08 Transfer to Other Private Foundations
CHAPTER 22E Foreign Charitable Activities and Foreign
OTHER TAXEXEMPT ORGANIZATIONS
LABOR AGRICULTURAL

THE SCIENTIFIC ORGANIZATION
THE RELIGIOUS ORGANIZATION
MISCELLANEOUS IRC SECTION 501c3
LIMITATIONS ON IRC SECTION 501c3
ACTION ORGANIZATIONS
PUBLIC POLICY AND IRC SECTION 501c
CHAPTER 14A PROHIBITED TAX SHELTER
CHAPTER 14B DONOR ADVISED FUNDS
TAXATION OF INCOME FROM
PRIVATE FOUNDATIONS AND PUBLIC
PRIVATE FOUNDATIONS AND PUBLIC
SPECIAL PRIVATE FOUNDATIONS
DISQUALIFIED PERSON
EXCISE TAX ON INVESTMENT INCOME
SELFDEALING
22A 08 Sanctions
CHAPTER 22B JEOPARDIZING INVESTMENTS 22B 01 Introduction 22B 02 Jeopardizing Investments 22B 03 ProgramRelated Investments 22...
BUSINESS LEAGUES
SOCIAL CLUBS
VOLUNTARY EMPLOYEES
FRATERNAL SOCIETIES AND SIMILAR
VETERANS ORGANIZATIONS
RELIGIOUS AND APOSTOLIC
TITLE HOLDING COMPANIES
ADMINISTRATIVE PROCEDURES
ADMINISTRATIVE REVIEW
JUDICIAL REVIEW
RETURN FILING AND MISCELLANEOUS
HANDLING INTERNAL REVENUE
TABLES AND INDEX
Table of Statutes
Index
Copyright

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