Tax planning and compliance for tax-exempt organizations, 2016 cumulative supplement:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Hoboken, New Jersey
John Wiley & Sons, Inc.
[2016]
|
| Ausgabe: | Fifth edition |
| Schriftenreihe: | Wiley Nonprofit Authority
|
| Schlagworte: | |
| Beschreibung: | Online resource; title from PDF title page (EBSCO, viewed April 19, 2016) |
| Beschreibung: | 1 online resource (x, 194 pages) |
| ISBN: | 9781119267546 1119267544 9781119267591 1119267595 |
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| 264 | 1 | |a Hoboken, New Jersey |b John Wiley & Sons, Inc. |c [2016] | |
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| 505 | 8 | |a Title Page; Copyright; Table of Contents; Preface; Part I: Qualifications of Tax-Exempt Organizations; Chapter 2: Qualifying Under IRC 501(c)(3); * 2.2 Operational Test; Chapter 4: Charitable Organizations; 4.2 Promotion of Social Welfare; 4.3 Lessening Burdens of Government; 4.6 Promotion of Health; Chapter 5: Educational, Scientific, and Literary Purposes, and Prevention of Cruelty to Children and Animals; 5.1 Educational Purposes; 5.4 Testing for Public Safety; Chapter 6: Civic Leagues and Local Associations of Employees: 501(c)(4) | |
| 505 | 8 | |a 6.1 Comparison of (c)(3) and (c)(4) Organizations 6.2 Qualifying and Nonqualifying Civic Organizations; *6.4 Neighborhood and Homeowner's Associations; 6.5 Disclosures of Nondeductibility; Chapter 8: Business Leagues: 501(c)(6); 8.2 Meaning of "Common Business Interest"; 8.3 Line of Business; 8.4 Rendering Services for Members; Chapter 9: Social Clubs: 501(c)(7); 9.4 Revenue Tests; Chapter 10: Instrumentalities of Government and Title-Holding Organizations; * 10.2 Governmental Units; 10.3 Qualifying for 501(c)(3) Status; Chapter 11: Public Charities | |
| 505 | 8 | |a 11.1 Distinction between Public and Private Charities 11.2 "Inherently Public Activity" and Broad Public Support 509(a)(1); 11.6 Supporting Organizations 509(a)(3); Part II: Standards for Private Foundations; Chapter 12: Private Foundations-General Concepts; 12.2 Special Rules Pertaining to Private Foundations; 12.4 Termination of Private Foundation Status; Chapter 13: Excise Tax Based on Investment Income: IRC 4940; 13.2 Capital Gains; Chapter 14: Self-Dealing: IRC 4941; 14.1 Definition of Self-Dealing; 14.2 Sale, Exchange, or Lease of Property; 14.3 Loans | |
| 505 | 8 | |a * 14.4 Compensation 14.5 Transactions That Benefit Disqualified Persons; 14.7 Sharing Space, People, and Expenses; 14.9 Property Held by Fiduciaries; 14.10 Issues Once Self-Dealing Occurs; Chapter 15: Minimum Distribution Requirements: IRC 4942; 15.1 Assets Used to Calculate Minimum Investment Return; 15.2 Measuring Fair Market Value; 15.4 Qualifying Distributions; 15.6 Satisfying the Distribution Test; Chapter 16: Excess Business Holdings and Jeopardizing Investments: IRC 4943 and 4944; 16.1 Excess Business Holdings; 16.2 Jeopardizing Investments | |
| 505 | 8 | |a 16.3 Program-Related Investments 16.4 Penalty Taxes; Chapter 17: Taxable Expenditures: IRC 4945; * 17.1 Lobbying; 17.3 Grants to Individuals; 17.4 Grants to Public Charities; 17.5 Grants to Foreign Organizations; * 17.8 Excise Tax Payable; Part III: Obtaining and Maintaining Tax-Exempt Status; Chapter 18: IRS Filings, Procedures, and Policies; 18.1 Determination Process; 18.2 Annual Filing of Forms 990; 18.3 Reporting Organizational Changes to the IRS; 18.4 Weathering an IRS Examination; Chapter 19: Maintaining Exempt Status; 19.1 Checklists | |
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Datensatz im Suchindex
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| contents | Title Page; Copyright; Table of Contents; Preface; Part I: Qualifications of Tax-Exempt Organizations; Chapter 2: Qualifying Under IRC 501(c)(3); * 2.2 Operational Test; Chapter 4: Charitable Organizations; 4.2 Promotion of Social Welfare; 4.3 Lessening Burdens of Government; 4.6 Promotion of Health; Chapter 5: Educational, Scientific, and Literary Purposes, and Prevention of Cruelty to Children and Animals; 5.1 Educational Purposes; 5.4 Testing for Public Safety; Chapter 6: Civic Leagues and Local Associations of Employees: 501(c)(4) 6.1 Comparison of (c)(3) and (c)(4) Organizations 6.2 Qualifying and Nonqualifying Civic Organizations; *6.4 Neighborhood and Homeowner's Associations; 6.5 Disclosures of Nondeductibility; Chapter 8: Business Leagues: 501(c)(6); 8.2 Meaning of "Common Business Interest"; 8.3 Line of Business; 8.4 Rendering Services for Members; Chapter 9: Social Clubs: 501(c)(7); 9.4 Revenue Tests; Chapter 10: Instrumentalities of Government and Title-Holding Organizations; * 10.2 Governmental Units; 10.3 Qualifying for 501(c)(3) Status; Chapter 11: Public Charities 11.1 Distinction between Public and Private Charities 11.2 "Inherently Public Activity" and Broad Public Support 509(a)(1); 11.6 Supporting Organizations 509(a)(3); Part II: Standards for Private Foundations; Chapter 12: Private Foundations-General Concepts; 12.2 Special Rules Pertaining to Private Foundations; 12.4 Termination of Private Foundation Status; Chapter 13: Excise Tax Based on Investment Income: IRC 4940; 13.2 Capital Gains; Chapter 14: Self-Dealing: IRC 4941; 14.1 Definition of Self-Dealing; 14.2 Sale, Exchange, or Lease of Property; 14.3 Loans * 14.4 Compensation 14.5 Transactions That Benefit Disqualified Persons; 14.7 Sharing Space, People, and Expenses; 14.9 Property Held by Fiduciaries; 14.10 Issues Once Self-Dealing Occurs; Chapter 15: Minimum Distribution Requirements: IRC 4942; 15.1 Assets Used to Calculate Minimum Investment Return; 15.2 Measuring Fair Market Value; 15.4 Qualifying Distributions; 15.6 Satisfying the Distribution Test; Chapter 16: Excess Business Holdings and Jeopardizing Investments: IRC 4943 and 4944; 16.1 Excess Business Holdings; 16.2 Jeopardizing Investments 16.3 Program-Related Investments 16.4 Penalty Taxes; Chapter 17: Taxable Expenditures: IRC 4945; * 17.1 Lobbying; 17.3 Grants to Individuals; 17.4 Grants to Public Charities; 17.5 Grants to Foreign Organizations; * 17.8 Excise Tax Payable; Part III: Obtaining and Maintaining Tax-Exempt Status; Chapter 18: IRS Filings, Procedures, and Policies; 18.1 Determination Process; 18.2 Annual Filing of Forms 990; 18.3 Reporting Organizational Changes to the IRS; 18.4 Weathering an IRS Examination; Chapter 19: Maintaining Exempt Status; 19.1 Checklists |
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| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 343 - Military, tax, trade & industrial law |
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| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| edition | Fifth edition |
| format | Electronic eBook |
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| geographic | USA |
| geographic_facet | USA |
| id | DE-604.BV044360809 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:50:47Z |
| institution | BVB |
| isbn | 9781119267546 1119267544 9781119267591 1119267595 |
| language | English |
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| spelling | Blazek, Jody Verfasser aut Tax planning and compliance for tax-exempt organizations, 2016 cumulative supplement Jody Blazek with Amanda Adams Fifth edition Hoboken, New Jersey John Wiley & Sons, Inc. [2016] 1 online resource (x, 194 pages) txt rdacontent c rdamedia cr rdacarrier Wiley Nonprofit Authority Online resource; title from PDF title page (EBSCO, viewed April 19, 2016) Title Page; Copyright; Table of Contents; Preface; Part I: Qualifications of Tax-Exempt Organizations; Chapter 2: Qualifying Under IRC 501(c)(3); * 2.2 Operational Test; Chapter 4: Charitable Organizations; 4.2 Promotion of Social Welfare; 4.3 Lessening Burdens of Government; 4.6 Promotion of Health; Chapter 5: Educational, Scientific, and Literary Purposes, and Prevention of Cruelty to Children and Animals; 5.1 Educational Purposes; 5.4 Testing for Public Safety; Chapter 6: Civic Leagues and Local Associations of Employees: 501(c)(4) 6.1 Comparison of (c)(3) and (c)(4) Organizations 6.2 Qualifying and Nonqualifying Civic Organizations; *6.4 Neighborhood and Homeowner's Associations; 6.5 Disclosures of Nondeductibility; Chapter 8: Business Leagues: 501(c)(6); 8.2 Meaning of "Common Business Interest"; 8.3 Line of Business; 8.4 Rendering Services for Members; Chapter 9: Social Clubs: 501(c)(7); 9.4 Revenue Tests; Chapter 10: Instrumentalities of Government and Title-Holding Organizations; * 10.2 Governmental Units; 10.3 Qualifying for 501(c)(3) Status; Chapter 11: Public Charities 11.1 Distinction between Public and Private Charities 11.2 "Inherently Public Activity" and Broad Public Support 509(a)(1); 11.6 Supporting Organizations 509(a)(3); Part II: Standards for Private Foundations; Chapter 12: Private Foundations-General Concepts; 12.2 Special Rules Pertaining to Private Foundations; 12.4 Termination of Private Foundation Status; Chapter 13: Excise Tax Based on Investment Income: IRC 4940; 13.2 Capital Gains; Chapter 14: Self-Dealing: IRC 4941; 14.1 Definition of Self-Dealing; 14.2 Sale, Exchange, or Lease of Property; 14.3 Loans * 14.4 Compensation 14.5 Transactions That Benefit Disqualified Persons; 14.7 Sharing Space, People, and Expenses; 14.9 Property Held by Fiduciaries; 14.10 Issues Once Self-Dealing Occurs; Chapter 15: Minimum Distribution Requirements: IRC 4942; 15.1 Assets Used to Calculate Minimum Investment Return; 15.2 Measuring Fair Market Value; 15.4 Qualifying Distributions; 15.6 Satisfying the Distribution Test; Chapter 16: Excess Business Holdings and Jeopardizing Investments: IRC 4943 and 4944; 16.1 Excess Business Holdings; 16.2 Jeopardizing Investments 16.3 Program-Related Investments 16.4 Penalty Taxes; Chapter 17: Taxable Expenditures: IRC 4945; * 17.1 Lobbying; 17.3 Grants to Individuals; 17.4 Grants to Public Charities; 17.5 Grants to Foreign Organizations; * 17.8 Excise Tax Payable; Part III: Obtaining and Maintaining Tax-Exempt Status; Chapter 18: IRS Filings, Procedures, and Policies; 18.1 Determination Process; 18.2 Annual Filing of Forms 990; 18.3 Reporting Organizational Changes to the IRS; 18.4 Weathering an IRS Examination; Chapter 19: Maintaining Exempt Status; 19.1 Checklists LAW / Military bisacsh Nonprofit organizations / Taxation / Law and legislation fast Tax exemption / Law and legislation fast Tax planning fast Recht Steuer Nonprofit organizations Taxation Law and legislation United States Tax exemption Law and legislation United States Tax planning United States USA Erscheint auch als Druck-Ausgabe Blazek, Jody Tax Planning and Compliance for Tax-Exempt Organizations 2016 Cumulative Supplement : Wiley,c2016 9781119206699 |
| spellingShingle | Blazek, Jody Tax planning and compliance for tax-exempt organizations, 2016 cumulative supplement Title Page; Copyright; Table of Contents; Preface; Part I: Qualifications of Tax-Exempt Organizations; Chapter 2: Qualifying Under IRC 501(c)(3); * 2.2 Operational Test; Chapter 4: Charitable Organizations; 4.2 Promotion of Social Welfare; 4.3 Lessening Burdens of Government; 4.6 Promotion of Health; Chapter 5: Educational, Scientific, and Literary Purposes, and Prevention of Cruelty to Children and Animals; 5.1 Educational Purposes; 5.4 Testing for Public Safety; Chapter 6: Civic Leagues and Local Associations of Employees: 501(c)(4) 6.1 Comparison of (c)(3) and (c)(4) Organizations 6.2 Qualifying and Nonqualifying Civic Organizations; *6.4 Neighborhood and Homeowner's Associations; 6.5 Disclosures of Nondeductibility; Chapter 8: Business Leagues: 501(c)(6); 8.2 Meaning of "Common Business Interest"; 8.3 Line of Business; 8.4 Rendering Services for Members; Chapter 9: Social Clubs: 501(c)(7); 9.4 Revenue Tests; Chapter 10: Instrumentalities of Government and Title-Holding Organizations; * 10.2 Governmental Units; 10.3 Qualifying for 501(c)(3) Status; Chapter 11: Public Charities 11.1 Distinction between Public and Private Charities 11.2 "Inherently Public Activity" and Broad Public Support 509(a)(1); 11.6 Supporting Organizations 509(a)(3); Part II: Standards for Private Foundations; Chapter 12: Private Foundations-General Concepts; 12.2 Special Rules Pertaining to Private Foundations; 12.4 Termination of Private Foundation Status; Chapter 13: Excise Tax Based on Investment Income: IRC 4940; 13.2 Capital Gains; Chapter 14: Self-Dealing: IRC 4941; 14.1 Definition of Self-Dealing; 14.2 Sale, Exchange, or Lease of Property; 14.3 Loans * 14.4 Compensation 14.5 Transactions That Benefit Disqualified Persons; 14.7 Sharing Space, People, and Expenses; 14.9 Property Held by Fiduciaries; 14.10 Issues Once Self-Dealing Occurs; Chapter 15: Minimum Distribution Requirements: IRC 4942; 15.1 Assets Used to Calculate Minimum Investment Return; 15.2 Measuring Fair Market Value; 15.4 Qualifying Distributions; 15.6 Satisfying the Distribution Test; Chapter 16: Excess Business Holdings and Jeopardizing Investments: IRC 4943 and 4944; 16.1 Excess Business Holdings; 16.2 Jeopardizing Investments 16.3 Program-Related Investments 16.4 Penalty Taxes; Chapter 17: Taxable Expenditures: IRC 4945; * 17.1 Lobbying; 17.3 Grants to Individuals; 17.4 Grants to Public Charities; 17.5 Grants to Foreign Organizations; * 17.8 Excise Tax Payable; Part III: Obtaining and Maintaining Tax-Exempt Status; Chapter 18: IRS Filings, Procedures, and Policies; 18.1 Determination Process; 18.2 Annual Filing of Forms 990; 18.3 Reporting Organizational Changes to the IRS; 18.4 Weathering an IRS Examination; Chapter 19: Maintaining Exempt Status; 19.1 Checklists LAW / Military bisacsh Nonprofit organizations / Taxation / Law and legislation fast Tax exemption / Law and legislation fast Tax planning fast Recht Steuer Nonprofit organizations Taxation Law and legislation United States Tax exemption Law and legislation United States Tax planning United States |
| title | Tax planning and compliance for tax-exempt organizations, 2016 cumulative supplement |
| title_auth | Tax planning and compliance for tax-exempt organizations, 2016 cumulative supplement |
| title_exact_search | Tax planning and compliance for tax-exempt organizations, 2016 cumulative supplement |
| title_full | Tax planning and compliance for tax-exempt organizations, 2016 cumulative supplement Jody Blazek with Amanda Adams |
| title_fullStr | Tax planning and compliance for tax-exempt organizations, 2016 cumulative supplement Jody Blazek with Amanda Adams |
| title_full_unstemmed | Tax planning and compliance for tax-exempt organizations, 2016 cumulative supplement Jody Blazek with Amanda Adams |
| title_short | Tax planning and compliance for tax-exempt organizations, 2016 cumulative supplement |
| title_sort | tax planning and compliance for tax exempt organizations 2016 cumulative supplement |
| topic | LAW / Military bisacsh Nonprofit organizations / Taxation / Law and legislation fast Tax exemption / Law and legislation fast Tax planning fast Recht Steuer Nonprofit organizations Taxation Law and legislation United States Tax exemption Law and legislation United States Tax planning United States |
| topic_facet | LAW / Military Nonprofit organizations / Taxation / Law and legislation Tax exemption / Law and legislation Tax planning Recht Steuer Nonprofit organizations Taxation Law and legislation United States Tax exemption Law and legislation United States Tax planning United States USA |
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