Author: TexasPublisher:
ISBN:
Category : Public utilities
Languages : en
Pages :
Book Description
Utilities Code
Author: TexasBulletin ... Misc
Author: Tax on Unrelated Business Income of Exempt Organizations
Author: United States. Internal Revenue ServicePublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 18
Book Description
Favorable Determination Letter
Author: United States. Internal Revenue ServicePublisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 4
Book Description
Tax-Exempt Organizations
Author: Michael BrostekPublisher: DIANE Publishing
ISBN: 9780756731700
Category : Law
Languages : en
Pages : 86
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.
Tax Planning and Compliance for Tax-Exempt Organizations
Author: Jody BlazekPublisher: John Wiley & Sons
ISBN: 1118185285
Category : Business & Economics
Languages : en
Pages : 898
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.
State Tax Handbook (2022)
Author: Wolters Kluwer EditorialPublisher:
ISBN: 9780808056171
Category :
Languages : en
Pages :
Book Description
The State Tax Handbook (2022) is the perfect quick-answer tool for tax practitioners and business professionals who work with multiple state tax jurisdictions. Save time by utilizing a single source of key state tax information instead of having to consult multiple sources. The Handbook is set out in four parts, which together deliver an overall picture of the states' levies, bases and rates of each tax, principal payment and return dates, and other important information on major state taxes.
Fiscal Sponsorship
Author: Gregory L. ColvinPublisher: Study Center Press
ISBN: 9781888956085
Category : Charitable uses, trusts, and foundations
Languages : en
Pages : 108
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."
The Law of Tax-exempt Organizations in a Nutshell
Author: Scott A. TaylorPublisher: West Academic Publishing
ISBN: 9780314262349
Category : Charitable uses, trusts, and foundations
Languages : en
Pages : 0
Book Description
Softbound - New, softbound print book.
New York Nonprofit Law and Practice
Author: Victoria B. BjorklundPublisher:
ISBN: 9781558344945
Category : Nonprofit organizations
Languages : en
Pages : 767
Book Description
This one-volume reference guide is a must for attorneys or other individuals organizing, managing, or serving as board members of New York nonprofit organizations. New York Nonprofit Law & Practice provides a comprehensive analysis of the unique legal issues of this burgeoning practice area, offering advice & practical guidance from three leading experts.