Tax Planning and Compliance for Tax-Exempt Organizations, 2008 Cumulative Supplement: Rules, Checklists, Procedures, 4th Edition

John Wiley and Sons Ltd, June 2008, Pages: 312

Supplemented annually to keep subscribers up-to-date on relevant changes in IRS forms, requirements, and related tax procedures, the Fourth Edition is a comprehensive guide to achieving and maintaining exempt-status for your nonprofit organization. Helpful tools such as easy-to-use checklists and comprehensive, line-by-line instructions for completing a variety of exemption applications and tax forms are included.

About the Author.

Preface.

PART ONE QUALIFICATIONS OF TAX-EXEMPT ORGANIZATIONS.

Chapter Two: Qualifying under IRC §501(c)(3).

-Chapter Three: Religious Organizations.

-Chapter Four: Charitable Organizations.

-Chapter Five: Educational, Scientific, and Literary Purposes and Prevention of Cruelty to Children and Animals.

-Chapter Six: Civic Leagues and Local Associations of Employees: §501(c)(4).

-Chapter Seven: Labor, Agricultural, and Horticultural Organizations: §501(c)(5).

-Chapter Eight: Business Leagues.

-Chapter Nine: Social Clubs: §501(c)(7).

-Chapter Ten: Instrumentalities of Government and Title-Holding Corporations.

-Chapter Eleven: Public Charities.

PART TWO STANDARDS FOR PRIVATE FOUNDATIONS.

-Chapter Twelve: Private Foundations—General Concepts.

-Chapter Thirteen: Excise Tax Based on Investment Income: IRC.

-Chapter Fourteen: Self-Dealing: IRC.

-Chapter Fifteen: Minimum Distribution Requirements: IRC.

-Chapter Sixteen: Excess Business Holdings and Jeopardizing Investments: IRC.

-Chapter Seventeen: Taxable Expenditures: IRC.

PART THREE OBTAINING ANDMAINTAINING TAX-EXEMPT STATUS.

-Chapter Eighteen: IRS Filings, Procedures, and Policies.

Appendix 18-A: New Form 1023 (Filled In).

Appendix 18-B: Form 8734: Support Schedule for Advance Ruling Period.

Appendix 18-C: Schedules for Form 1023: Completed by Churches, Schools, Hospitals, and Others.

-Appendix 18-D: Form 990.

-Appendix 18-E: Form 990-EZ.

Chapter Nineteen: Maintaining Exempt Status.

-Chapter Twenty: Private Inurement and Intermediate Sanctions.

-Chapter Twenty-One: Unrelated Business Income.

Chapter Twenty-Two: Relationships with Other Organizations and Businesses.

-Chapter Twenty-Three: Electioneering and Lobbying.

-Chapter Twenty-Four: Deductibility and Disclosures.

-Chapter Twenty-Five: Employment Taxes.

Chapter Twenty-Six: Mergers, Bankruptcies, and Terminations.

Table of Cases.

Table of IRS Revenue Rulings.

Table of IRS Revenue Procedures.

Index.

Jody Blazek Blazek, Rogers, and Vetterling.

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