Produktbild: Tax Planning and Compliance for Tax-Exempt Organizations

Tax Planning and Compliance for Tax-Exempt Organizations Rules, Checklists, Procedures, 2022 Cumulative Supplement

154,99 €

inkl. gesetzl. MwSt., Versandkostenfrei


Beschreibung

Produktdetails

Einband

Taschenbuch

Erscheinungsdatum

08.04.2022

Verlag

John Wiley & Sons

Seitenzahl

208

Maße (L/B/H)

24,9/17,5/1,3 cm

Gewicht

363 g

Auflage

6th edition

Sprache

Englisch

ISBN

978-1-119-87363-1

Beschreibung

Produktdetails

Einband

Taschenbuch

Erscheinungsdatum

08.04.2022

Verlag

John Wiley & Sons

Seitenzahl

208

Maße (L/B/H)

24,9/17,5/1,3 cm

Gewicht

363 g

Auflage

6th edition

Sprache

Englisch

ISBN

978-1-119-87363-1

Herstelleradresse

Libri GmbH
Europaallee 1
36244 Bad Hersfeld
DE

Email: gpsr@libri.de

Ein neues Kapitel für Ihre Bücher

Ein neues Kapitel für Ihre Bücher

Schenken Sie Ihren alten Schätzen ein zweites Leben und erhalten dafür eine Thalia Geschenkkarte.

Jetzt verkaufen
Jetzt verkaufen

Noch keine Bewertungen vorhanden

Verfassen Sie die erste Bewertung zu diesem Artikel

Helfen Sie anderen Kundinnen und Kunden durch Ihre Meinung.

Kundinnen und Kunden meinen

Bewertungen (0)

Die Leseprobe wird geladen.
  • Produktbild: Tax Planning and Compliance for Tax-Exempt Organizations
  • Preface
     
    Part I QUALIFICATIONS OF TAX-EXEMPT ORGANIZATIONS
     
    Chapter 1 Distinguishing Characteristics of Tax-Exempt Organizations

    1.4 Role of the Internal Revenue Service

    1.8 Developments Responding to COVID-19
     
    Chapter 2 Qualifying Under IRC
    501(c)(3)

    2.2 Operational Test
     
    Chapter 3 Religious Organizations

    3.2 Churches
     
    Chapter 4 Charitable Organizations

    4.1 Relief of the Poor

    4.3 Lessening the Burdens of Government

    4.5 Advancement of Education and Science

    4.6 Promotion of Health
     
    Chapter 5 Educational, Scientific, and Literary Purposes and Prevention of Cruelty to Children and Animals

    5.1 Educational Purposes
     
    Chapter 6 Civic Leagues and Local Associations of Employees:
    501(c)(4)

    6.2 Qualifying and Nonqualifying Civic Organizations
     
    Chapter 9 Social Clubs:
    501(c)(7)

    9.1 Organizational Requirements and Characteristics

    9.4 Revenue Tests
     
    Chapter 10 Instrumentalities of Government and Title-Holding Corporations

    10.6 Requirements for IRC
    501(c)(8) and (c)(10)
     
    Chapter 11 Public Charities

    11.2 "Inherently Public Activity" and Broad Public Support:
    509(a)(1)

    11.5 Difference Between
    509(a)(1) and
    509(a)(2)

    11.9 Supporting Organization:
    509(a)(3)
     
    Part II STANDARDS FOR PRIVATE FOUNDATIONS
     
    Chapter 12 Private Foundations--General Concepts

    12.4 Termination of Private Foundation Status
     
    Chapter 13 Excise Tax Based on Investment Income: IRC
    4940

    13.2 Capital Gains
     
    Chapter 14 Self-Dealing: IRC
    4941

    14.2 Sale, Exchange, or Lease of Property

    14.5 Transactions That Benefit Disqualified Persons
     
    Chapter 15 Minimum Distribution Requirements: IRC
    4942

    15.1 Assets Used to Calculate Minimum Investment Return

    15.2 Measuring Fair Market Value

    15.4 Qualifying Distributions
     
    Chapter 16 Excess Business Holdings and Jeopardizing Investments: IRC

    4943 and 4944

    16.1 Excess Business Holdings

    16.2 Jeopardizing Investments
     
    Chapter 17 Taxable Expenditures: IRC
    4945

    17.3 Grants to Individuals

    17.4 Grants to Public Charities
     
    Part III OBTAINING AND MAINTAINING TAX-EXEMPT STATUS
     
    Chapter 18 IRS Filings, Procedures, and Policies

    18.1 IRS Determination Process

    18.2 Annual Filing of Form 990

    18.3 Reporting Organizational Changes to the IRS

    18.4 Weathering an IRS Examination
     
    Chapter 19 Maintaining Exempt Status

    19.1 Checklists
     
    Chapter 20 Private Inurement and Intermediate Sanctions

    20.2 Salaries and Other Compensation

    20.10 Intermediate Sanctions

    20.11 New
    4960 Excise Tax on Excess Compensation
     
    Chapter 21 Unrelated Business Income

    21.4 Definition of Trade or Business

    21.8 Unrelated Activities

    21.10 Income Modifications

    21.11 Calculating and Minimizing Taxable Income
     
    Chapter 23 Electioneering and Lobbying

    23.3 Tax on Political Expenditures
     
    Chapter 24 Deductibility and Disclosures

    24.1 Overview of Deductibility

    24.2 The Substantiation and Quid Pro Quo Rules

    24.3 Valuing Donor Benefits
     
    Chapter 25 Employment Taxes

    25.1 Distinctions Between Employees and Independent Contractors

    25.3 Reporting Requirements
     
    Chapter 27 Cryptocurrency

    27.1 What Is Cryptocur