Author: Pesh Framjee
Publisher:
ISBN: 9780954805289
Category : Charities
Languages : en
Pages : 140
Book Description
The Tax Implications of Charity Trading
Author: Pesh Framjee
Publisher:
ISBN: 9780954805289
Category : Charities
Languages : en
Pages : 140
Book Description
Publisher:
ISBN: 9780954805289
Category : Charities
Languages : en
Pages : 140
Book Description
United States Code
Author: United States
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1506
Book Description
"The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1506
Book Description
"The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.
Tax on Unrelated Business Income of Exempt Organizations
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 32
Book Description
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 32
Book Description
Individual retirement arrangements (IRAs)
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Individual retirement accounts
Languages : en
Pages : 284
Book Description
Publisher:
ISBN:
Category : Individual retirement accounts
Languages : en
Pages : 284
Book Description
Charitable Giving and Tax Policy
Author: Gabrielle Fack
Publisher: Oxford University Press
ISBN: 0198723660
Category : Business & Economics
Languages : en
Pages : 163
Book Description
A comparative and historical analysis of tax policies towards charitable giving in different countries that considers whether public policies actually boost private philanthropy.
Publisher: Oxford University Press
ISBN: 0198723660
Category : Business & Economics
Languages : en
Pages : 163
Book Description
A comparative and historical analysis of tax policies towards charitable giving in different countries that considers whether public policies actually boost private philanthropy.
Complying with the telemarketing sales rule
Author:
Publisher:
ISBN:
Category : Electronic government information
Languages : en
Pages : 62
Book Description
Publisher:
ISBN:
Category : Electronic government information
Languages : en
Pages : 62
Book Description
Taxation of Charities and Nonprofit Organisations
Author: James Kessler
Publisher:
ISBN: 9781901614725
Category : Charitable uses, trusts, and foundations
Languages : en
Pages :
Book Description
Publisher:
ISBN: 9781901614725
Category : Charitable uses, trusts, and foundations
Languages : en
Pages :
Book Description
The Tax Treatment of NGO's
Author: Paul Bater
Publisher: Kluwer Law International B.V.
ISBN: 9041122273
Category : Law
Languages : en
Pages : 376
Book Description
Most national taxation regimes afford certain privileges to non-governmental non-profit organisations of public benefit. However, cross-border extension of such privileges has failed to materialise in any significant way, despite various efforts and the existence of model treaty provisions and even draft NGO multilateral tax treaties. Although experts tend to oppose harmonisation?on the grounds that international privilege would sink to the lowest national level?there does seem to be general agreement that tax incentives to encourage the cross-border activity of public benefit organisations should be clarified and augmented. The expert authors whose work is assembled in this book offer rich perspectives on this issue. Their various analyses include the following: detailed discussion of the objections of principle commonly advanced by states; the role of discrimination legislation in strategies to advance cross-border privilege; the continuing failure of political will to achieve changes in this area of taxation; the potential of reciprocal unilateral action; tax treaties and non-tax treaties with tax-related provisions; multilateral initiatives (OECD, UN, EU, Council of Europe, World Bank, regional treaties); and, Documentation (International Bureau of Fiscal Documentation). Ten of the essays discuss relevant measures in specific countries and regions. The volume includes extensive primary source material, including selected provisions from bilateral tax treaties, national tax arrangements, and the Interphil?s draft for a European Convention on the Tax Treatment of NGOs , as well as full texts of Round Table declarations, and the European Convention on the Recognition of Legal Personality of International NGOs. Quite apart from its importance as an in-depth study of a taxation issue of significant social value, The Tax Treatment of NGOs will be of great assistance to NGOs and their supporters and benefactors. It opens the way to more vigorous lobbying power for the NGO community to influence changes in taxation law and policy. Because this issue promises to soon be one ?whose time has come,? taxation officials and policymakers cannot afford to ignore this book.
Publisher: Kluwer Law International B.V.
ISBN: 9041122273
Category : Law
Languages : en
Pages : 376
Book Description
Most national taxation regimes afford certain privileges to non-governmental non-profit organisations of public benefit. However, cross-border extension of such privileges has failed to materialise in any significant way, despite various efforts and the existence of model treaty provisions and even draft NGO multilateral tax treaties. Although experts tend to oppose harmonisation?on the grounds that international privilege would sink to the lowest national level?there does seem to be general agreement that tax incentives to encourage the cross-border activity of public benefit organisations should be clarified and augmented. The expert authors whose work is assembled in this book offer rich perspectives on this issue. Their various analyses include the following: detailed discussion of the objections of principle commonly advanced by states; the role of discrimination legislation in strategies to advance cross-border privilege; the continuing failure of political will to achieve changes in this area of taxation; the potential of reciprocal unilateral action; tax treaties and non-tax treaties with tax-related provisions; multilateral initiatives (OECD, UN, EU, Council of Europe, World Bank, regional treaties); and, Documentation (International Bureau of Fiscal Documentation). Ten of the essays discuss relevant measures in specific countries and regions. The volume includes extensive primary source material, including selected provisions from bilateral tax treaties, national tax arrangements, and the Interphil?s draft for a European Convention on the Tax Treatment of NGOs , as well as full texts of Round Table declarations, and the European Convention on the Recognition of Legal Personality of International NGOs. Quite apart from its importance as an in-depth study of a taxation issue of significant social value, The Tax Treatment of NGOs will be of great assistance to NGOs and their supporters and benefactors. It opens the way to more vigorous lobbying power for the NGO community to influence changes in taxation law and policy. Because this issue promises to soon be one ?whose time has come,? taxation officials and policymakers cannot afford to ignore this book.
Private Foundations
Author: Richard M. Horwood
Publisher:
ISBN: 9781633593183
Category : Charitable uses, trusts, and foundations
Languages : en
Pages :
Book Description
Explains the application and operation of [section] 4943 of the Internal Revenue Code, which imposes an excise tax on the excess business holdings of private foundations and certain supporting organizations. The portfolio discusses the special rules for the required divestiture of a private foundation's excess business holdings held on May 26, 1969, the effective date of [section] 4943. These rules permit a private foundation a phased divestiture period of up to 20 years to dispose of its pre-May 27, 1969, excess business holdings until they have been reduced to the permitted level.
Publisher:
ISBN: 9781633593183
Category : Charitable uses, trusts, and foundations
Languages : en
Pages :
Book Description
Explains the application and operation of [section] 4943 of the Internal Revenue Code, which imposes an excise tax on the excess business holdings of private foundations and certain supporting organizations. The portfolio discusses the special rules for the required divestiture of a private foundation's excess business holdings held on May 26, 1969, the effective date of [section] 4943. These rules permit a private foundation a phased divestiture period of up to 20 years to dispose of its pre-May 27, 1969, excess business holdings until they have been reduced to the permitted level.
Performance Management in Nonprofit Organizations
Author: Zahirul Hoque
Publisher: Routledge
ISBN: 1317658418
Category : Business & Economics
Languages : en
Pages : 537
Book Description
With increased competition for external funding, technological advancement, and public expectations for transparency, not-for-profit and non-governmental organizations are facing new challenges and pressures. While research has explored the roles of accounting, accountability, and performance management in nonprofit organizations, we still lack evidence on the best practices these organizations implement in the areas of accountability and performance management. This book collects and presents that evidence for the first time, offering insights to help nonprofits face these new challenges head-on. Performance Management in Nonprofit Organizations focuses on both conventional and contemporary issues facing nonprofits, presenting evidence-based insights from leading scholars in the field. Chapters examine the design, implementation, and working of accounting, accountability, governance, and performance management measures, providing both retrospective and contemporary views, as well as critical commentaries on accounting and performance related issues in nonprofit organizations The book's contributors also offer critical commentaries on the changing role of accounting and performance management in this sector. This research-based collection is an interesting and useful read for academics, practitioners, students, and consultants in nonprofit organizations, and is highly accessible to accounting and non-accounting audiences alike.
Publisher: Routledge
ISBN: 1317658418
Category : Business & Economics
Languages : en
Pages : 537
Book Description
With increased competition for external funding, technological advancement, and public expectations for transparency, not-for-profit and non-governmental organizations are facing new challenges and pressures. While research has explored the roles of accounting, accountability, and performance management in nonprofit organizations, we still lack evidence on the best practices these organizations implement in the areas of accountability and performance management. This book collects and presents that evidence for the first time, offering insights to help nonprofits face these new challenges head-on. Performance Management in Nonprofit Organizations focuses on both conventional and contemporary issues facing nonprofits, presenting evidence-based insights from leading scholars in the field. Chapters examine the design, implementation, and working of accounting, accountability, governance, and performance management measures, providing both retrospective and contemporary views, as well as critical commentaries on accounting and performance related issues in nonprofit organizations The book's contributors also offer critical commentaries on the changing role of accounting and performance management in this sector. This research-based collection is an interesting and useful read for academics, practitioners, students, and consultants in nonprofit organizations, and is highly accessible to accounting and non-accounting audiences alike.