Tax planning and compliance for tax-exempt organizations : rules, checklists, procedures /
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| Author / Creator: | Blazek, Jody, author. |
|---|---|
| Edition: | Sixth edition. |
| Imprint: | Hoboken, New Jersey : John Wiley & Sons, Inc., [2020] ©2020 |
| Description: | xxvi, 917 pages : illustrations, forms ; 26 cm. |
| Language: | English |
| Series: | Wiley nonprofit authority Wiley nonprofit authority series. |
| Subject: | |
| Format: | Print Book |
| URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/12387394 |
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| 100 | 1 | |a Blazek, Jody, |e author. |0 http://id.loc.gov/authorities/names/n92099431 |1 http://viaf.org/viaf/60745383 | |
| 245 | 1 | 0 | |a Tax planning and compliance for tax-exempt organizations : |b rules, checklists, procedures / |c Jody Blazek. |
| 250 | |a Sixth edition. | ||
| 264 | 1 | |a Hoboken, New Jersey : |b John Wiley & Sons, Inc., |c [2020] | |
| 264 | 4 | |c ©2020 | |
| 300 | |a xxvi, 917 pages : |b illustrations, forms ; 26 cm. | ||
| 336 | |a text |b txt |2 rdacontent |0 http://id.loc.gov/vocabulary/contentTypes/txt | ||
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| 338 | |a volume |b nc |2 rdacarrier |0 http://id.loc.gov/vocabulary/carriers/nc | ||
| 490 | 1 | |a Wiley nonprofit authority | |
| 500 | |a Includes index. | ||
| 505 | 0 | |a Distinguishing characteristics of tax-exempt organizations -- Qualifying under IRC 501(c)(3) -- Religious organizations -- Charitable organizations -- Educational, scientific, and literary purposes and prevention of cruelty to children and animals -- Civic leagues and local associations of employees : 501(c)(4) -- Labor, agricultural, and horticultural organizations : 501(c)(5) -- Business leagues : 501(c)(6) -- Social clubs : 501(c)(7) -- Instrumentalities of government and title-holding corporations -- Public charities -- Private foundations-general concepts -- Excise tax based on investment income : IRC 4940 -- Self-dealing : IRC 4945 -- Minimum distribution requirements : IRC 4942 -- Excess business holdings and jeopardizing investments : IRC 4943 and 4944 -- Taxable expenditures : IRC 4941 -- IRS filings, procedures, and politics -- Maintaining exempt status -- Private inurement and intermediate sanctions -- Unrelated business income -- Relationships with other organizations and businesses -- Electioneering and lobbying -- Deductibility and disclosures -- Employment taxes -- Mergers, bankruptcies, and terminations. | |
| 520 | |a "Filled with practical tips and suggestions for handling such critical situations as preparing for and surviving an IRS examination, Tax Planning and Compliance for Tax-Exempt Organizations, Fifth Edition provides guidance for the significant issues facing nonprofit organizations. This book is an indispensable guide to navigating the complex maze of nonprofit tax rules and regulations. A clear and fully cited description of the requirements for the various categories of tax-exempt entities from public charities, private foundations, civic associations, business leagues, and social clubs to title-holding companies and governmental entities can be found. Practical guidance on potential for income tax on revenue-producing enterprises along with explanations of many exceptions to taxability is provided. Issues raised by Internet activity, advertising, publishing, providing services, and much more are explained"-- |c Provided by publisher. | ||
| 525 | |a Kept up to date by cumulative supplements. | ||
| 650 | 0 | |a Nonprofit organizations |x Taxation |x Law and legislation |z United States. |0 http://id.loc.gov/authorities/subjects/sh2008108437 | |
| 650 | 0 | |a Tax exemption |x Law and legislation |z United States. |0 http://id.loc.gov/authorities/subjects/sh2008112553 | |
| 650 | 0 | |a Tax planning |z United States. |0 http://id.loc.gov/authorities/subjects/sh2008112546 | |
| 650 | 7 | |a Nonprofit organizations |x Taxation |x Law and legislation. |2 fast |0 (OCoLC)fst01038937 | |
| 650 | 7 | |a Tax exemption |x Law and legislation. |2 fast |0 (OCoLC)fst01143772 | |
| 650 | 7 | |a Tax planning. |2 fast |0 (OCoLC)fst01143815 | |
| 651 | 7 | |a United States. |2 fast |0 (OCoLC)fst01204155 | |
| 776 | 0 | 8 | |i Online version: |a Blazek, Jody. |t Tax planning and compliance for tax-exempt organizations. |b Sixth edition |d Hoboken, New Jersey : John Wiley & Sons, Inc., [2020] |z 9781119541035 |w (DLC) 2020000674 |
| 830 | 0 | |a Wiley nonprofit authority series. |0 http://id.loc.gov/authorities/names/no2012059380 | |
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