Tax-exempt organizations : operational requirements /

Tax-exempt organizations : operational requirements /

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Bibliographic Details
Author / Creator:	Webster, Hugh K., 1961-
Imprint:	Arlington, VA : Tax Management Inc., ©2013-
Language:	English
Series:	Estates, gifts and trusts portfolios ; 451 Tax management portfolios ; 451.
Subject:	Tax exemption -- United States. Charitable uses, trusts, and foundations -- Taxation -- United States.
Format:	E-Resource Journal
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/9333491
Related Items:	Continues in part: Tax-exempt organizations.

Hidden Bibliographic Details
Other authors / contributors:	Tax Management Inc.
Frequency:	Updated irregularly
Notes:	This portfolio revises and supersedes 869 T.M. Title from title screen (viewed June 10, 2013). Includes bibliographical references.
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."
Other form:	Print version: Webster, Hugh K., 1961- Tax-exempt organizations. Arlington, VA : Tax Management Inc., ©2013- 9781617468247

Table of Contents:

Detailed analysis. General considerations-Introduction
The organizational and operational tests of [section] 501 (c)(3)
Religious organizations
Charitable organizations
Educational organizations
Scientific organizations
Other organizations
Private inurement, private benefit, and intermediate sanctions
Legislative and political activities
Engaging in a trade or business
Unrelated debt-financed income
Excise tax on accommodation parties in tax shelter transactions
Working papers.