Hidden Bibliographic Details
| Other authors / contributors: | Tax Management Inc.
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| Frequency: | Updated irregularly
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| Notes: | This portfolio revises and supersedes 869 T.M.
Title from title screen (viewed June 10, 2013).
Includes bibliographical references.
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| Summary: | " ... describes the operation of organizations exempt from federal income taxation under the Internal Revenue Code of 1986, as amended. Tax-exempt organizations are required to meet both the Organizational Test and the Operational Test in order to qualify for tax-exempt status. This Portfolio emphasizes the Operational Test. There is much overlap in the Organizational Test and the Operational Test so readers should be careful to consult both this Portfolio and its companion, Tax Management Portfolio No. 450, Tax-Exempt Organizations: Operational Requirements. Because [section] 501(c)(3) organizations dominate the tax-exempt community, the Portfolio concentrates on the operational aspects of those organizations."
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| Other form: | Print version: Webster, Hugh K., 1961- Tax-exempt organizations. Arlington, VA : Tax Management Inc., ©2013- 9781617468247
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