Tax Planning and Compliance for Tax-Exempt Organizations, 2024 Cumulative Supplement

Detalles Bibliográficos
Autor principal: Blazek, Jody (-)
Otros Autores: Searing, Jane M.
Formato: Libro electrónico
Idioma:Inglés
Publicado: Newark : John Wiley & Sons, Inc 2024
2024.
Edición:6th ed
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009828029106719
Tabla de Contenidos:
  • Cover
  • Title Page
  • Copyright Page
  • Contents
  • List of Exhibits
  • Preface
  • About the Author
  • Acknowledgments
  • Chapter 1 Distinguishing Characteristics of Tax-Exempt Organizations
  • Chapter 1.3
  • Chapter 1.4 Role of the Internal Revenue Service
  • Chapter 1.5 Suitability as an Exempt Organization
  • Chapter 3 Religious Organizations
  • Chapter 4 Charitable Organizations
  • 4.6 Promotion of Health
  • Chapter 5 Educational, Scientific, and Literary Purposes and Prevention of Cruelty to Children and Animals
  • 5.1 Educational Purposes
  • 5.5 Fostering Amateur Sports Educational Purposes
  • Chapter 6 Civic Leagues and Local Associations of Employees: (c)(4)
  • 6.2 Qualifying and Nonqualifying Civic Organizations
  • Chapter 6.2 Qualifying and Nonqualifying Civic Organizations
  • (a) Limitation on Involvement with Political Candidates
  • 6.4 Neighborhood and Homeowner's Associations
  • 6.5 Disclosures of Nondeductibility
  • Chapter 9 Social Clubs
  • 9.1 Organizational Requirements and Characteristics
  • (a) Purpose Clause and Activities
  • Chapter 11 Public Charities
  • 11.2a Donor Advised Funds
  • Chapter 12 Private Foundations-General Concepts
  • 12.1 Why Private Foundations Are Special
  • 12.4 Termination of Private Foundation Status
  • (e) Mergers, Split-Ups, and Transfers Between Foundations
  • (h) Notifying the IRS
  • Chapter 18 IRS Filings, Procedures, and Policies
  • Chapter 24 Deductibility and Disclosures
  • 24.1 Overview of Deductibility
  • 24.6 Inflation Reduction Act
  • Chapter 25 Employment Taxes
  • Chapter 27 Cryptocurrency
  • 27.1 What Is Cryptocurrency?
  • 27.2 What Are the Various Kinds of Cryptocurrency?
  • 27.3 Should Nonprofits Be Involved in Cryptocurrency?
  • 27.4 Cryptocurrencies and the Internal Revenue Service
  • Table of Cases
  • Table of IRS Revenue Rulings
  • Table of IRS Procedures
  • Index.
  • EULA.