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Tax Planning and Compliance for Tax-Exempt Organizations, Fourth Edition 2008 Cumulative Supplement
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  • Wiley

More About This Title Tax Planning and Compliance for Tax-Exempt Organizations, Fourth Edition 2008 Cumulative Supplement

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Supplemented annually to keep subscribers up-to-date on relevant changes in IRS forms, requirements, and related tax procedures, the Fourth Edition is a comprehensive guide to achieving and maintaining exempt-status for your nonprofit organization. Helpful tools such as easy-to-use checklists and comprehensive, line-by-line instructions for completing a variety of exemption applications and tax forms are included.
  • English

English

About the Author.

Preface.

PART ONE QUALIFICATIONS OF TAX-EXEMPT ORGANIZATIONS.

Chapter Two: Qualifying under IRC §501(c)(3).

*Chapter Three: Religious Organizations.

*Chapter Four: Charitable Organizations.

*Chapter Five: Educational, Scientific, and Literary Purposes and Prevention of Cruelty to Children and Animals.

*Chapter Six: Civic Leagues and Local Associations of Employees: §501(c)(4).

*Chapter Seven: Labor, Agricultural, and Horticultural Organizations: §501(c)(5).

*Chapter Eight: Business Leagues.

*Chapter Nine: Social Clubs: §501(c)(7).

*Chapter Ten: Instrumentalities of Government and Title-Holding Corporations.

*Chapter Eleven: Public Charities.

PART TWO STANDARDS FOR PRIVATE FOUNDATIONS.

*Chapter Twelve: Private Foundations—General Concepts.

*Chapter Thirteen: Excise Tax Based on Investment Income: IRC.

*Chapter Fourteen: Self-Dealing: IRC.

*Chapter Fifteen: Minimum Distribution Requirements: IRC.

*Chapter Sixteen: Excess Business Holdings and Jeopardizing Investments: IRC.

*Chapter Seventeen: Taxable Expenditures: IRC.

PART THREE OBTAINING ANDMAINTAINING TAX-EXEMPT STATUS.

*Chapter Eighteen: IRS Filings, Procedures, and Policies.

Appendix 18-A: New Form 1023 (Filled In).

Appendix 18-B: Form 8734: Support Schedule for Advance Ruling Period.

Appendix 18-C: Schedules for Form 1023: Completed by Churches, Schools, Hospitals, and Others.

*Appendix 18-D: Form 990.

*Appendix 18-E: Form 990-EZ.

Chapter Nineteen: Maintaining Exempt Status.

*Chapter Twenty: Private Inurement and Intermediate Sanctions.

*Chapter Twenty-One: Unrelated Business Income.

Chapter Twenty-Two: Relationships with Other Organizations and Businesses.

*Chapter Twenty-Three: Electioneering and Lobbying.

*Chapter Twenty-Four: Deductibility and Disclosures.

*Chapter Twenty-Five: Employment Taxes.

Chapter Twenty-Six: Mergers, Bankruptcies, and Terminations.

Table of Cases.

Table of IRS Revenue Rulings.

Table of IRS Revenue Procedures.

Index.

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