Tax Planning and Compliance for Tax-Exempt Organizations: Rules, Checklists, Procedures
Tax Planning and Compliance for Tax-Exempt Organizations: Rules, Checklists, and Procedures, Fourth Edition is an indispensable guide to navigating the complex maze of nonprofit tax rules and regulations. Along with clear, concise instructions for filing Forms 990 and other important IRS forms and documents, this practical guide covers the significant issues facing nonprofit organizations, including unrelated business income, private inurement, affiliations, and employment taxes. It also provides practical guidance on obtaining the tax exemption; reporting to boards, auditors, and the IRS; testing ongoing tax compliance; and managing lobbying expenditure.
An essential, timesaving guide for accountants, lawyers, nonprofit executives and directors, consultants, and volunteers, this Fourth Edition offers:
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activity allocable amount annual apply approval assets association benefit business league Chapter charitable organization charitable purposes Checklist church club Commissioner compensation conduct considered corporation costs court deductible discussed in Section disqualified persons donations donor educational employees entity excess excise tax exempt function exempt organization exempt purposes exempt status Exhibit expenses federal fees filing for-profit Form foundation’s funds gift grant income tax individual interest intermediate sanctions Internal Revenue Code Internal Revenue Service investment income issues legislation limited lobbying managers Memo nonprofit operating organiza organization’s paid payments percent PF’s political Priv private foundation private letter rulings public charity qualifying distributions reasonable received recipient regulations rules self-dealing specific substantial tax-exempt organization tax-exempt status taxable tion transaction treated trust types unrelated business activity unrelated business income