书目详细信息
： Tax planning and compliance for tax-exempt organizations :
书目信息 机读格式(MARC)
| ISBN： | 9781119540953 |
|---|---|
| ISBN： | 111954095X |
| 编目源： | DLC DLC OCLCO OCLCF YDX UTV OCLCO |
| 地理区域代码： | n-us--- |
| 个人名称： | Blazek, Jody, |
| 题名： | Tax planning and compliance for tax-exempt organizations : rules, checklists, procedures / Jody Blazek. |
| 版本说明： | Sixth edition. |
| 索书号： | D971.222/B645E |
| 载体形态： | xxvi, 917 pages : illustrations, forms ; 26 cm. |
| 一般附注： | Includes index. |
| 格式化内容附注： | Distinguishing characteristics of tax-exempt organizations -- Qualifying under IRC 501(c)(3) -- Religious organizations -- Charitable organizations -- Educational, scientific, and literary purposes and prevention of cruelty to children and animals -- Civic leagues and local associations of employees : 501(c)(4) -- Labor, agricultural, and horticultural organizations : 501(c)(5) -- Business leagues : 501(c)(6) -- Social clubs : 501(c)(7) -- Instrumentalities of government and title-holding corporations -- Public charities -- Private foundations-general concepts -- Excise tax based on investment income : IRC 4940 -- Self-dealing : IRC 4945 -- Minimum distribution requirements : IRC 4942 -- Excess business holdings and jeopardizing investments : IRC 4943 and 4944 -- Taxable expenditures : IRC 4941 -- IRS filings, procedures, and politics -- Maintaining exempt status -- Private inurement and intermediate sanctions -- Unrelated business income -- Relationships with other organizations and businesses -- Electioneering and lobbying -- Deductibility and disclosures -- Employment taxes -- Mergers, bankruptcies, and terminations. |