Planning Tax-Exempt Organizations

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LexisNexis, Mar 17, 2017 - Law - 1226 pages
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Planning Tax-Exempt Organizations contains all the analysis, practice commentary and straightforward guidance that organizations and practitioners need to obtain and maintain an entity's tax-exempt status under IRC Section 501 (c)(3).

Rely on Detailed Legal Analysis and Information Vital to Your Practice, Including:

•   Planning a Nonprofit Corporation
•   Planning the Charitable Trust
•   Classification of IRC Section 501 (c)(3) Organizations
•   Limitations on IRC Section 501 (c)(3) Organizations
•   Private Foundations and Public Charities
•   Other Tax-Exempt Organizations (e.g., Social Welfare Organizations, Local Associations of Employees, Business Leagues, Social Clubs, and Apostolic Organizations)
•   Administrative Procedures

Streamline Your Work with Easy-Reference Practice Tools, Including:


•   Practice notes
•   Caution notes
•   Comment notes
•   Examples
•   Useful charts and tables
•   Tables of cases, statutes, and IRS pronouncements
•   Quick reference index

 

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Contents

INTRODUCTION
CHAPTER 2A Corporate Governance
Planning the Charitable Trust
CLASSIFICATION OF IRC SECTION 501c3 ORGANIZATIONS
The Educational Organization
The Scientific Organization
The Religious Organization
PART3 LIMITATIONS ON IRC SECTION 501c3 ORGANIZATIONS
Private Foundations and Public Charities Defined
Special Private Foundations
Disqualified Person
Excise Tax on Investment Income
SelfDealing
Failure to Distribute Income
CHAPTER 22A Excess Business Holdings
TABLE OF STATUTES

Action Organizations
Public Policy and IRC Section 501c3 Organizations

Common terms and phrases

Bibliographic information