Not-for-profit accounting, tax, and reporting requirements:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Hoboken, NJ
J. Wiley
2003
|
| Ausgabe: | 3., rev. ed. |
| Schlagworte: | |
| Online-Zugang: | Contributor biographical information Publisher description Table of contents Inhaltsverzeichnis |
| Beschreibung: | Rev. ed. of: Essential accounting, tax, and reporting requirements for not-for-profit organizations. c2000. Includes bibliographical references and index |
| Beschreibung: | xiii, 173 p. 28 cm |
| ISBN: | 0471453161 |
Internformat
MARC
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| 245 | 1 | 0 | |a Not-for-profit accounting, tax, and reporting requirements |c Edward J. McMillan |
| 250 | |a 3., rev. ed. | ||
| 264 | 1 | |a Hoboken, NJ |b J. Wiley |c 2003 | |
| 300 | |a xiii, 173 p. |c 28 cm | ||
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| 500 | |a Includes bibliographical references and index | ||
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Datensatz im Suchindex
| _version_ | 1804133365587116032 |
|---|---|
| adam_text | Contents
List of Exhibits xi
Preface xiii
Chapter 1
Classification of Tax Exempt Organizations 1
Chapter 2
Disclosure of Information 9
Chapter 3
Using CPA Firms and Understanding Their Functions 13
Chapter 4
Internal Revenue Service Audits 33
Chapter 5
Tax on Unrelated Business Income and Form 990 T 43
Chapter 6
Wholly Owned Taxable Subsidiaries 51
Chapter 7
Restricted Fund Transactions 55
Chapter 8
Internal Control 63
Chapter 9
The Accounting Policies and Procedures Manual 69
ix
x Contents
Chapter 10
Tax Implications of Lobbying Expenditures 75
Chapter 11
Other IRS Issues 77
Chapter 12
IRS Filing Requirements and Forms 83
Chapter 13
The Basics of Not for Profit Accounting and Financial Statements 85
Chapter 14
The Basics of Intermediate Sanctions 93
Chapter 15
The Basics of Filing IRS Form 990 97
Appendixes
Appendix A. Statement of Financial Accounting Standards #117:
Financial Statements of Not for Profit Organizations 101
Appendix B. Statement of Financial Accounting Standards #116:
Accounting for Contributions Received and Contributions Made 133
Appendix C. Statement of Financial Accounting Standards #124:
Accounting for Certain Investments Held by Not for Profit Organizations 151
Appendix D. Statement of Financial Accounting Standards #136:
Transfer of Assets to a Not for Profit Organization or Charitable Trust that Raises or Holds
Contributions for Others 157
Glossary 163
Index 171
List of Exhibits
Exhibit Title
1.1 IRS Classifications and Types of Tax Exempt Organizations 2
1.2 Other 501(c) Classifications 5
1.3 Other Important IRS Classifications 6
3.1 Unqualified Opinion 15
3.2 Qualified Opinion 17
3.3 Adverse Opinion 19
3.4 Disclaimer of Opinion 21
3.5 Review 23
3.6 Compilation 25
3.7 Request for Proposal for Accounting Services 27
7.1 Not for Profit Organization s Balance Sheet (Old Way) 58
7.2 Not for Profit Organization s Statement of Financial Position
(New Way) 61
8.1 Internal Control Checklist 66
11.1 Revenue Ruling 87 41: 20 Criteria 79
A.I Not for Profit Organization s Statement of Financial Position,
December 31,20XX 107
A.2 Not for Profit Organization s Statement of Financial Position,
December 31, Year 2 and Year 1 108
A.3 Not for Profit Organization s Statement of Financial Position,
December 31,20XX 112
A.4 Not for Profit Organization s Statement of Activities and Changes in Unre¬
stricted Net Assets (Functional Basis), Year Ended December 31,20XX 114
A.5 Not for Profit Organization s Statement of Activities and Changes
in Unrestricted Net Assets (Natural Basis), Year Ended
December 31,20XX 116
xi
xii List of Exhibits
A.6 Not for Profit Organization s Statement of Activities and Changes in Unre¬
stricted Net Assets (Functional and Natural Matrix), Year Ended December
31,20XX 118
A.7 Not for Profit Organization s Statement of Financial Position, December
31,20XX 120
A.8 Not for Profit Organization s Statement of Activities, Year Ended Decem¬
ber 31,20XX 121
A.9 Not for Profit Organization s Statement of Activities (with Activity in the
Unrestricted, Temporarily Restricted, and Permanently Restricted Classes
of Accounts), Year Ended December 31,20XX 123
A.10 Not for Profit Organization s Statement of Cash Flows (Direct Method),
Year Ended December 31,20XX 125
A.ll Not for Profit Organization s Statement of Cash Flows (Indirect Method),
Year Ended December 31,20XX 127
A. 12 Not for Profit Organization s Statement of Changes in Net Assets (Vertical
Method), Year Ended December 31,20XX 129
A. 13 Not for Profit Organization s Statement of Changes in Net Assets (Matrix
Method), Year Ended December 31,20XX 130
|
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| dewey-full | 657/.98/0973 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
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| dewey-search | 657/.98/0973 |
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| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 3., rev. ed. |
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| illustrated | Not Illustrated |
| indexdate | 2024-07-09T20:07:34Z |
| institution | BVB |
| isbn | 0471453161 |
| language | English |
| lccn | 2003050155 |
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| physical | xiii, 173 p. 28 cm |
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| spelling | McMillan, Edward J. Verfasser aut Not-for-profit accounting, tax, and reporting requirements Edward J. McMillan 3., rev. ed. Hoboken, NJ J. Wiley 2003 xiii, 173 p. 28 cm txt rdacontent n rdamedia nc rdacarrier Rev. ed. of: Essential accounting, tax, and reporting requirements for not-for-profit organizations. c2000. Includes bibliographical references and index Financiële verslaglegging gtt Niet-commerciële organisaties gtt aNonprofit organizations zUnited States xFinance aNonprofit organizations zUnited States xAccounting aNonprofit organizations xTaxation zUnited States aFinancial statements zUnited States Nonprofit-Organisation (DE-588)4293729-2 gnd rswk-swf Nonprofit-Organisation (DE-588)4293729-2 s 1\p DE-604 http://www.loc.gov/catdir/bios/wiley046/2003050155.html Contributor biographical information http://www.loc.gov/catdir/description/wiley039/2003050155.html Publisher description http://www.loc.gov/catdir/toc/wiley032/2003050155.html Table of contents HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=013175265&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | McMillan, Edward J. Not-for-profit accounting, tax, and reporting requirements Financiële verslaglegging gtt Niet-commerciële organisaties gtt aNonprofit organizations zUnited States xFinance aNonprofit organizations zUnited States xAccounting aNonprofit organizations xTaxation zUnited States aFinancial statements zUnited States Nonprofit-Organisation (DE-588)4293729-2 gnd |
| subject_GND | (DE-588)4293729-2 |
| title | Not-for-profit accounting, tax, and reporting requirements |
| title_auth | Not-for-profit accounting, tax, and reporting requirements |
| title_exact_search | Not-for-profit accounting, tax, and reporting requirements |
| title_full | Not-for-profit accounting, tax, and reporting requirements Edward J. McMillan |
| title_fullStr | Not-for-profit accounting, tax, and reporting requirements Edward J. McMillan |
| title_full_unstemmed | Not-for-profit accounting, tax, and reporting requirements Edward J. McMillan |
| title_short | Not-for-profit accounting, tax, and reporting requirements |
| title_sort | not for profit accounting tax and reporting requirements |
| topic | Financiële verslaglegging gtt Niet-commerciële organisaties gtt aNonprofit organizations zUnited States xFinance aNonprofit organizations zUnited States xAccounting aNonprofit organizations xTaxation zUnited States aFinancial statements zUnited States Nonprofit-Organisation (DE-588)4293729-2 gnd |
| topic_facet | Financiële verslaglegging Niet-commerciële organisaties aNonprofit organizations zUnited States xFinance aNonprofit organizations zUnited States xAccounting aNonprofit organizations xTaxation zUnited States aFinancial statements zUnited States Nonprofit-Organisation |
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