Not-for-profit accounting, tax, and reporting requirements:
Gespeichert in:
Bibliographische Detailangaben
1. Verfasser: McMillan, Edward J. 1949- (VerfasserIn)
Format: Elektronisch E-Book
Sprache:English
Veröffentlicht: Hoboken, NJ Wiley c2010
Ausgabe:4. ed.
Schlagworte:
Online-Zugang:FAB01
FRO01
Volltext
Beschreibung:Includes index
Front Matter -- Classification of Tax-Exempt Organizations -- Financial Responsibilities of Not-for-Profit Board Members -- The Basics of Form 990, Form 990-EZ, and Form N -- Tax on Unrelated Business Income and Form 990-T -- Other IRS Issues -- Disclosure of Information -- Conditions of Employment Agreement -- Wholly Owned Taxable Subsidiaries -- Internal Revenue Service Audits -- Developing Strong Internal Controls and Documenting a Fraud Action Plan -- Using CPA Firms and Understanding Their Functions -- Grant Accounting and Auditing -- Implications of Lobbying Expenditures -- Campaign Contributions, PACs, and 527s -- Internal Audit Committees -- The Accounting Policies and Procedures Manual -- Restricted-Fund Transactions -- The Basics of Intermediate Sanctions -- The Basics of Not-for-Profit Accounting and Financial Statements -- Private Foundations -- Appendix A: Statement of Financial Accounting Standards #117 Financial Statements of Not-for-Profit Organizations -- Appendix B: Statement of Financial Accounting Standards #116 Accounting for Contributions Received and Contributions Made -- Appendix C: Statement of Financial Accounting Standards #124 Accounting for Certain Investments Held by Not-for-Profit Organizations -- 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 -- Glossary -- Index
Classification of tax-exempt organizations1 -- Financial responsibilities of not-for-profit board members -- The basics of form 990, form 990-EZ, and form N -- Tax on unrelated business income and form 990-T -- Other IRS issues -- Disclosure of information -- Conditions of employment agreement -- Wholly owned taxable subsidiaries -- Internal Revenue Service audits -- Developing strong internal controls and documenting a fraud action plan -- Using CPA firms and understanding their functions -- Grant accounting and auditing -- Implications of lobbying expenditures -- Campaign contributions, PACs, and 527s -- Internal audit committees -- The accounting policies and procedures manual -- Restricted-fund transactions -- The basics of intermediate sanctions -- The basics of not-for-profit accounting and financial statements -- Private foundations -- Appendixes. Appendix A : Statement of financial accounting standards #117 : financial statements of not-for-profit organizations -- Appendix B : Statement of financial accounting standards #116 : accounting for contributions received and contributions made -- Appendix C : Statement of financial accounting standards #124 : accounting for certain investments held by not-for-profit organizations -- 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
Beschreibung:1 Online-Ressource (xvii, 270 S.)
ISBN:0470575387
0470642351
1118386744
9780470575383
9780470642351
9781118386743

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