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Author: Texas
Publisher:
ISBN:
Category : Public utilities
Languages : en
Pages :
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Book Description
Author: Texas
Publisher:
ISBN:
Category : Public utilities
Languages : en
Pages :
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Book Description
Author: Michael Brostek
Publisher: DIANE Publishing
ISBN: 9780756731700
Category : Law
Languages : en
Pages : 86
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Book Description
Millions of donors annually give hundreds of billions of dollars to charities. While this giving helps meet charitable purposes, congressional & media concerns have arisen about whether some charities spend too much on fundraising & general management & not enough on program services to meet the charitable purposes related to the tax-exempt status. Such concerns have heightened since the outflow of charitable giving after 9/11. This report focuses on the adequacy of: (1) publicly reported Form 990 data on charity spending in facilitating public oversight of charities, (2) IRS's oversight of charities, & (3) IRS's data sharing with state agencies that oversee charities. Includes reviews of studies on charities from 1994-1999. Charts & tables.
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 4
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Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 16
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Book Description
Author: Michael I. Sanders
Publisher: John Wiley & Sons
ISBN: 111842168X
Category : Business & Economics
Languages : en
Pages : 1472
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Book Description
A comprehensive, revised, and expanded guide covering tax-exempt organizations engaging in joint ventures Joint Ventures Involving Tax-Exempt Organizations, Fourth Edition examines the liability of, and consequences to, exempt organizations participating in joint ventures with for-profit and other tax-exempt entities. This authoritative guide provides unbridled access to relevant IRC provisions, Treasury regulations, IRS rulings, and pertinent judicial decisions and legislative developments that impact exempt organizations involved in joint ventures. Features in depth analysis of the IRS's requirements for structuring joint ventures to protect a nonprofit's exemption as well as to minimize UBIT Includes sample models, checklists, and numerous citations to Internal Revenue Code sections, Treasury Regulations, case law, and IRS rulings Presents models, guidelines, and suggestions for structuring joint ventures and minimizing the risk of audit Contains detailed coverage of: new Internal Revenue Code requirements impacting charitable hospitals including Section 501(r) and related provisions; university ventures, revised Form 990, with a focus on nonprofits engaged in joint ventures; the IRS's emphasis on good governance practices; international activities by nonprofits; and a comprehensive examination of the New Market Tax Credits and Low Income Housing Tax Credits arena Written by a noted expert in the field, Joint Ventures Involving Tax-Exempt Organizations, Fourth Edition is the most in-depth discussion of this critical topic.
Author: United States
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 906
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Author:
Publisher:
ISBN:
Category : Education
Languages : en
Pages : 136
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Book Description
Author: James J. Fishman
Publisher: Foundation Press
ISBN: 9781599416670
Category : Law
Languages : en
Pages : 749
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Book Description
This casebook has been adapted from the authors' pioneering and widely used casebook, Nonprofit Organizations: Cases and Materials. Topics include organizational and operational requirements for tax-exempt status for charitable and mutual benefit organizations, private foundations, the unrelated business income tax, and the charitable contributions deduction. An introductory chapter provides valuable perspective and a concise overview of the nontax considerations affecting choice of legal form for a nonprofit organization. The Third Edition incorporates all important legislative and administrative developments, including the Pension Protection Act of 2006 âeoereformsâe and proposed regulations on public charity support tests and supporting organizations. Offered as an alternative text for instructors seeking more intensive tax-focused coverage, this spin-off edition has been carefully customized for use in 2 or 3-unit J.D. and LL.M courses on taxation of the nonprofit sector. Each chapter contains a rich but manageable mix of materials, including well-edited cases, major rulings, policy excerpts, lively authors' notes and questions, skillfully designed problems that raise policy, technical and planning issues, and bibliographic references.
Author: Jody Blazek
Publisher: John Wiley & Sons
ISBN: 1118185285
Category : Business & Economics
Languages : en
Pages : 898
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Book Description
An essential, timesaving guide for accountants, lawyers, nonprofit executives and directors, consultants, and volunteers 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. This useful guide covers the many significant issues facing nonprofit organizations, including compensation and possible private inurement, affiliation, separations and mergers, donor disclosures, lobbying and electioneering, and employment taxes. Offers a supplemental, annual update to keep subscribers current on relevant changes in IRS forms, requirements, and related tax procedures Includes easy-to-use checklists highlighting such critical concerns as tax-exempt eligibility, reporting to the IRS, and comprehensive tax compliance issues Features a variety of sample documents for private foundations, including penalty abatement requests and sharing space agreements Provides helpful practice aids, such as a comparison of the differences between public and private charities, charts reflecting lobbying limits for different types of entities, and listings of rulings and cases that illustrate permissible activity for each type of organizations compared to impermissible activity 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.
Author: Gregory L. Colvin
Publisher: Study Center Press
ISBN: 9781888956085
Category : Charitable uses, trusts, and foundations
Languages : en
Pages : 108
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Book Description
Considers earlier efforts to finance nonprofit organizations by means of "fiscal agency," the legal problems which ensued, and efforts to correct them through "fiscal sponsorship."
