Report to the House Committee on Ways and Means on Present Law and Suggestions for Reform Submitted to the Tax Reform Working Groups PDF Download

Author:
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 574

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Author: United States. Congress
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1324

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Author:
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 572

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Author: United States. Congress. Senate. Committee on Finance
Publisher:
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Category : Nonprofit organizations
Languages : en
Pages : 1334

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Author: Bruce R. Hopkins
Publisher: John Wiley & Sons
ISBN: 1119392519
Category : Business & Economics
Languages : en
Pages : 257

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The must-have tax law reference for private foundations, updated for 2017 Private Foundations provides an authoritative reference and extensive analysis of tax law and compliance in the private foundations arena, with a wealth of practical tools to streamline applications, filing, and reporting. This 2017 Cumulative Supplement captures the latest regulatory developments for easy reference, with coverage of tax-exempt status, the self-dealing rules, mandatory distribution, jeaopardizing investments, taxable expnditures, annual reporting to the IRS, winding up a foundation's affairs, and much more. Comprehensive line-by-line instructions are included for a variety of exemption applications and tax forms, and easy-to-use checklists highlight areas of critical concern to help you avoid oversights. Sample documents are provided to guide the composition of organizational bylaws and various letters, and completed IRS forms provide practical reference for side-by-side comparison. With comprehensive, up-to-date coverage of the private foundations space alongside helpful tools and visual reference, this book is a resource every foundation's needs. Written by two of the nation's leading authorities on private foundations, this supplement provides essential guidance you can trust. Clear, concise instructions focused on real-world use makes this reference a critical companion for those tasked with the responsibility of maintaining a foundation's tax-exempt status and staying out of regulatory difficulties. Learn the latest guidelines for compliance, reporting, and eligibility Access the latest regulatory changes quickly and easily Organize reporting and applications with checklists and sample forms Find valuable tools and reference for all aspects of private foundation compliance Increasing IRS scrutiny makes compliance a more critical issue than ever before. An organization's tax-exempt status is generally vital to its continued operation, and a single oversight can put the future in jeopardy and staying out of regulatory difficulties. Private Foundations provides detailed instructions, examples, and much-needed answers on all aspects of private foundation tax law and compliance.

Author: Bruce R. Hopkins
Publisher: John Wiley & Sons
ISBN: 1119347289
Category : Business & Economics
Languages : en
Pages : 112

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Untangle the web of fundraising regulations, with the latest updates for 2017 The Law of Fundraising is the definitive reference by the field's most respected authority, and the only book to tackle the increasingly complex maze of federal and state fundraising regulations. Updated to cover the latest changes to fundraising law for 2017, this book includes new coverage of donor-advised funds, international fundraising, and the IRS's charitable spending initiative alongside updates on Form 990, political fundraising, and more. Both state and federal regulations are covered with an emphasis on administrative, tax, and constitutional law, alongside expert discussion on compliance issues, trends, and upcoming legislation. Accessible language aids in conceptual understanding, while extensive tables of cases, IRS rulings and pronouncements, checklists, and sample forms facilitate correct application. The companion website features additional tables, appendices, IRS guidelines, and other useful documents, providing attorneys, accountants, and nonprofit professionals with a rich toolkit for ensuring compliance. With all topics pertaining to finance under increasing federal scrutiny, laws surrounding fundraising are becoming increasingly difficult to parse. Mistakes can impact the nonprofit's bottom line, so keeping up-to-date is crucial; this book provides a comprehensive reference to the latest developments, along with expert forecasting of what is to come. Understand the latest state and federal laws surrounding fundraising activities Learn how the law governs Internet fundraising and other emerging issues Get up to date on the new rules surrounding donor-advised funds and international fundraising Examine prospective laws, regulatory trends, and how new rules impact fundraising professionals Fundraising is critical to the nonprofit's ability to carry out their mission, yet the regulatory tangle at both the state and federal level can be a nightmare to navigate. The Law of Fundraising streamlines compliance with the latest legal developments and invaluable tools for application.

Author: Bruce R. Hopkins
Publisher: John Wiley & Sons
ISBN: 1119238412
Category : Business & Economics
Languages : en
Pages : 96

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The latest developments in fundraising law, with expert insight and practical tools The Law of Fundraising is the classic guide on the subject, written by two of the US authorities on the law of tax-exempt organizations. This 2016 Supplement is the first update to the comprehensive fifth edition, detailing the latest developments in the law governing fundraising. New coverage includes proposed regulations concerning an exception to the charitable gift substantiation rules, IRS rulings concerning fundraising organizations, additional information about online fundraising and Form 990 filing requirements in the states, and tax reform proposals. Federal and state laws are examined in detail, with an emphasis on administrative, tax, and constitutional law, and the roles of fundraising professionals themselves are discussed in relation to compliance issues, prospective laws, and regulatory trends. The companion website features a host of practical tools including tables, appendices, IRS examination guidelines, checklists, sample forms, and more, bringing clarification to the practical aspects of fundraising law. State and federal fundraising regulations are becoming increasingly complex, and at times, seemingly contradictory. This helpful guide simplifies the maze, providing expert insight and the most current guidelines. Get up to date on state and federal fundraising laws Understand the nuances of Internet, political, and international fundraising Explore the legal responsibilities of fundraising professionals Access cases, IRS rulings, and sample forms for practical reference Fundraising is critical for nonprofit organizations, but navigating the twists, turns, and dead ends of fundraising regulations is complicated enough that important aspects are easily overlooked—with potentially disastrous consequences. Lawyers and nonprofit professionals alike will find the clarity and answers they seek alongside world-class insight in The Law of Fundraising, Fifth Edition, 2016 Supplement.

Author: Bruce R. Hopkins
Publisher: John Wiley & Sons
ISBN: 1119345456
Category : Business & Economics
Languages : en
Pages : 210

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The classic reference for charitable gift regulations, updated for 2017 The Tax Law of Charitable Giving is the leading guide to the law, rules, and regulations governing charitable giving. Author Bruce R. Hopkins is the most respected authority in the field; in this book, he provides a comprehensive update on the latest changes to the law, new Treasury Department regulations, and much more to help lawyers, managers, and development directors in tax-exempt organizations stay up-to-date on all regulations pertaining to charitable gifts. This 2017 update includes coverage of updated estate tax law, new substantiation requirements, appraisal requirements, recordkeeping, donor-advised funds, and the new healthcare tax on investment income of trusts, with detailed documentation, citations, and references to regulations, rulings, cases, and tax literature included. The companion website provides additional tables, appendices, IRS guidelines, and other useful documents to help nonprofits make fully informed decisions about their fund-development programs. As quickly as tax law evolves, it remains the nonprofit's responsibility to stay up-to-date and compliant with all relevant regulations. This book provides a definitive reference for the latest changes, new laws, and upcoming legislation to provide an accessible one-stop reference. Examine the latest changes to the laws surrounding charitable giving Learn how the new healthcare tax affects pooled income funds Understand the Treasury Department's new regulations for reporting, appraisal, and more Access reference tables, IRS guidelines, and other useful documents Charitable gifts are the cornerstone of the nonprofit organization's support, and American taxpayers give more than any other group worldwide. The rules surrounding these gifts are complex, but compliance is critical to the health of the organization. The Tax Law of Charitable Giving provides an authoritative reference for all aspects of the law, with the most up-to-date information available anywhere.

Author: Alicia M. Kirkpatrick
Publisher: John Wiley & Sons
ISBN: 1119246105
Category : Business & Economics
Languages : en
Pages : 160

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Book Description
The latest developments in fundraising law, with expert insight and practical tools The Law of Fundraising is the classic guide on the subject, written by two of the US authorities on the law of tax-exempt organizations. This 2016 Supplement is the first update to the comprehensive fifth edition, detailing the latest developments in the law governing fundraising. New coverage includes proposed regulations concerning an exception to the charitable gift substantiation rules, IRS rulings concerning fundraising organizations, additional information about online fundraising and Form 990 filing requirements in the states, and tax reform proposals. Federal and state laws are examined in detail, with an emphasis on administrative, tax, and constitutional law, and the roles of fundraising professionals themselves are discussed in relation to compliance issues, prospective laws, and regulatory trends. The companion website features a host of practical tools including tables, appendices, IRS examination guidelines, checklists, sample forms, and more, bringing clarification to the practical aspects of fundraising law. State and federal fundraising regulations are becoming increasingly complex, and at times, seemingly contradictory. This helpful guide simplifies the maze, providing expert insight and the most current guidelines. Get up to date on state and federal fundraising laws Understand the nuances of Internet, political, and international fundraising Explore the legal responsibilities of fundraising professionals Access cases, IRS rulings, and sample forms for practical reference Fundraising is critical for nonprofit organizations, but navigating the twists, turns, and dead ends of fundraising regulations is complicated enough that important aspects are easily overlooked—with potentially disastrous consequences. Lawyers and nonprofit professionals alike will find the clarity and answers they seek alongside world-class insight in The Law of Fundraising, Fifth Edition, 2016 Supplement.

Author: Bruce R. Hopkins
Publisher: John Wiley & Sons
ISBN: 1119238315
Category : Business & Economics
Languages : en
Pages : 176

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Book Description
The classic tax guide for charitable giving, updated and expanded for 2016 The Tax Law of Charitable Giving is the leading guide to the rules, regulations, and laws governing charitable gifts, written by one of the most trusted legal authorities on tax-exempt organizations. Completely revised, revamped, and updated for 2016, this invaluable guide provides plain-English explanations and supporting documentation to assist in the decision making process. This supplement includes discussion of the new healthcare tax on investment income of trusts and the impact on pooled income funds, updates to federal estate tax law, and case law on substantiation and appraisal requirements, as well as detailed coverage of new Department of Treasury regulations concerning recordkeeping, an update of law summary for donor-advised funds, and an updated summary of recent legislation's impact on the U.S. tax system. Supporting citations and documentation are provided, and references to rulings, regulations, cases, and tax literature are included throughout. The companion website features appendices, tables, IRS examination guidelines for charitable giving, and more, to help you stay fully up-to-date with the most current tax laws related to charitable giving. Tax law changes continuously, and the rules surrounding charitable gifts are under increasing scrutiny. This book provides clear, easy-to-follow guidance on the latest updates to help ensure complete compliance and well-informed decision-making. Get up to date on the most recent charitable gift regulations Dig deep into healthcare tax, federal estate tax, donor-advised funds, and more Gain access to downloadable tables, IRS guidelines, and other helpful documents Make the right decisions about your organization's fund–development program With comprehensive, authoritative guidance and the most current applicable laws, rules, and regulations, The Tax Law of Charitable Giving is an invaluable resource for any tax-exempt organization.