Produktbild: Tax Planning and Compliance for Tax-Exempt Organizations

Tax Planning and Compliance for Tax-Exempt Organizations Rules, Checklists, Procedures

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Beschreibung

Produktdetails

Einband

Gebundene Ausgabe

Verlag

John Wiley & Sons Inc

Seitenzahl

944

Maße (L/B)

25.9/18.5 cm

Auflage

6. Auflage

Sprache

Englisch

ISBN

978-1-119-54095-3

Beschreibung

Produktdetails

Einband

Gebundene Ausgabe

Verlag

John Wiley & Sons Inc

Seitenzahl

944

Maße (L/B)

25.9/18.5 cm

Auflage

6. Auflage

Sprache

Englisch

ISBN

978-1-119-54095-3

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  • Produktbild: Tax Planning and Compliance for Tax-Exempt Organizations
  • List of Exhibits xiii
     
    Preface xvii
     
    About the Author xxiii
     
    Acknowledgments xxv
     
    Part I Qualifications of Tax-Exempt Organizations 1
     
    Chapter 1 Distinguishing Characteristics of Tax-Exempt Organizations 3
     
    1.1 Differences between Exempt and Nonexempt Organizations 10
     
    1.2 Nomenclature 13
     
    1.3 Ownership and Control 13
     
    1.4 Role of the Internal Revenue Service 14
     
    1.5 Suitability as an Exempt Organization 15
     
    1.6 Start-Up Tax and Financial Considerations 18
     
    1.7 Choosing the Best Form of Organization 22
     
    Chapter 2 Qualifying Under IRC
    501(c)(3) 27
     
    2.1 Organizational Test 29
     
    2.2 Operational Test 36
     
    Chapter 3 Religious Organizations 59
     
    3.1 Types of Religious Organizations 60
     
    3.2 Churches 65
     
    3.3 Religious Orders 72
     
    3.4 Religious and Apostolic Associations 73
     
    Chapter 4 Charitable Organizations 75
     
    4.1 Relief of the Poor 77
     
    4.2 Promotion of Social Welfare 79
     
    4.3 Lessening the Burdens of Government 88
     
    4.4 Advancement of Religion 91
     
    4.5 Advancement of Education and Science 91
     
    4.6 Promotion of Health 92
     
    4.7 Cooperative Hospital Service Organizations 116
     
    Chapter 5 Educational, Scientific, and Literary Purposes and Prevention of Cruelty to Children and Animals 118
     
    5.1 Educational Purposes 119
     
    5.2 Literary Purposes 134
     
    5.3 Scientific Purposes 134
     
    5.4 Testing for Public Safety 139
     
    5.5 Fostering National or International Amateur Sports Competition (But Only If No Part of Its Activities Involves the Provision of Athletic Facilities or Equipment) 140
     
    5.6 Prevention of Cruelty to Children or Animals 141
     
    Chapter 6 Civic Leagues and Local Associations of Employees:
    501(c)(4) 143
     
    6.1 Comparison of (c)(3) and (c)(4) Organizations 145
     
    6.2 Qualifying and Nonqualifying Civic Organizations 151
     
    6.3 Local Associations of Employees 155
     
    6.4 Neighborhood and Homeowner's Associations 157
     
    6.5 Disclosures of Nondeductibility 160
     
    Chapter 7 Labor, Agricultural, and Horticultural Organizations:
    501(c)(5) 169
     
    7.1 Labor Unions 170
     
    7.2 Agricultural Groups 175
     
    7.3 Horticultural Groups 178
     
    7.4 Disclosures of Nondeductibility 179
     
    Chapter 8 Business Leagues:
    501(c)(6) 180
     
    8.1 Basic Characteristics 181
     
    8.2 Meaning of "Common Business Interest" 181
     
    8.3 Line of Business 183
     
    8.4 Rendering Services for Members 186
     
    8.5 Sources of Revenue 192
     
    8.6 Membership Categories 193
     
    8.7 Member Inurement 194
     
    8.8 Chambers of Commerce and Boards of Trade 195
     
    8.9 Comparison to
    501(c)(5) 195
     
    8.10 Recognition of Exempt Status 196
     
    8.11 Formation of a Related Charitable Organization 197
     
    8.12 Disclosures for Lobbying and Nondeductibility 199
     
    Chapter 9 Social Clubs:
    501(c)(7) 200
     
    9.1 Organizational Requirements and Characteristics 202
     
    9.2 Member Inurement Prohibited 205
     
    9.3 Membership Requirements 207
     
    9.4 Revenue Tests 208
     
    9.5 Unrelated Business Income Tax 211
     
    9.6 Filing and Disclosure Requirements 217
     
    Chapter 10 Instrumentalities of Government and Title-Holding Corporations 218
     
    10.1
    501(c)(1) Instrumentalities of the United States 218
     
    10.2 Governmental Units 219
     
    10.3 Qualifying for
    501(c)(3) Status 223
     
    10.4
    501(c)(2) Title-Holding Corporations 235
     
    10.5
    501(c)(25) Title-Holding Corp