Not-for-Profit Accounting, Tax, and Reporting Requirements
eBook - ePub

Not-for-Profit Accounting, Tax, and Reporting Requirements

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eBook - ePub

Not-for-Profit Accounting, Tax, and Reporting Requirements

About this book

What every not-for-profit must know about accounting, tax, and reporting requirements

Combining the proven guidance of the previous, bestselling edition with all of the latest regulatory information, Edward McMillan delivers a one-stop reporting resource for not-for-profits in Not-For-Profit Accounting, Tax, and Reporting Requirements, Second Edition.

McMillan's step-by-step guide helps your not-for-profit apply for tax-exempt status, handle IRS audits, set up a wholly owned taxable subsidiary, anticipate tax implications of lobbying expenses, and perform a host of other functions.

  • All-new coverage of the basics of complying to the new Form 990
  • New discussions on political action committees, new lobbying issues, grant accounting and complying with OMB Circular A-122 and Yellow Book accounting, fiduciary responsibilities of boards and staff, and much more
  • Contains dozens of checklists, sample letters, and illustrative charts demonstrating how to apply the principles and requirements described

A peerless reference for this dynamic field, Not-for-Profit Accounting, Tax, and Reporting Requirements, Second Edition gives your nonprofit a straightforward guide to simpler financial structure and reporting obligations.

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Yes, you can access Not-for-Profit Accounting, Tax, and Reporting Requirements by Edward J. McMillan in PDF and/or ePUB format, as well as other popular books in Business & Nonprofit Organizations & Charities. We have over one million books available in our catalogue for you to explore.

Information

Publisher
Wiley
Year
2010
Print ISBN
9780470575383
eBook ISBN
9780470642375
Edition
4
Topic
Business
Subtopic
Nonprofit Organizations & Charities
Index
Business

Table of contents

  1. Title Page
  2. Copyright Page
  3. Dedication
  4. About the Author
  5. Acknowledgements
  6. Preface
  7. Disclaimer
  8. CHAPTER 1 - Classification of Tax-Exempt Organizations
  9. CHAPTER 2 - Financial Responsibilities of Not-for-Profit Board Members
  10. CHAPTER 3 - The Basics of Form 990, Form 990-EZ, and Form N
  11. CHAPTER 4 - Tax on Unrelated Business Income and Form 990-T
  12. CHAPTER 5 - Other IRS Issues
  13. CHAPTER 6 - Disclosure of Information
  14. CHAPTER 7 - Conditions of Employment Agreement
  15. CHAPTER 8 - Wholly Owned Taxable Subsidiaries
  16. CHAPTER 9 - Internal Revenue Service Audits
  17. CHAPTER 10 - Developing Strong Internal Controls and Documenting a Fraud Action Plan
  18. CHAPTER 11 - Using CPA Firms and Understanding Their Functions
  19. CHAPTER 12 - Grant Accounting and Auditing
  20. CHAPTER 13 - Implications of Lobbying Expenditures
  21. CHAPTER 14 - Campaign Contributions, PACs, and 527s
  22. CHAPTER 15 - Internal Audit Committees
  23. CHAPTER 16 - The Accounting Policies and Procedures Manual
  24. CHAPTER 17 - Restricted-Fund Transactions
  25. CHAPTER 18 - The Basics of Intermediate Sanctions
  26. CHAPTER 19 - The Basics of Not-for-Profit Accounting and Financial Statements
  27. CHAPTER 20 - Private Foundations
  28. APPENDIX A - Statement of Financial Accounting Standards #117
  29. APPENDIX B - Statement of Financial Accounting Standards #116
  30. APPENDIX C - Statement of Financial Accounting Standards #124
  31. APPENDIX D - Statement of Financial Accounting Standards #136
  32. Glossary
  33. Index