Tax Planning and Compliance for Tax-Exempt Organizations
eBook - PDF

Tax Planning and Compliance for Tax-Exempt Organizations

Rules, Guides, Procedures

  1. 880 pages
  2. English
  3. PDF
  4. Available on iOS & Android
eBook - PDF

Tax Planning and Compliance for Tax-Exempt Organizations

Rules, Guides, Procedures

About this book

A hands-on roadmap to navigating the complicated maze of tax-exempt rules and regulations

In the newly revised seventh edition of Tax Planning and Compliance for Tax-Exempt Organizations: Rules, Checklists, Procedures, a team of celebrated tax and nonprofit specialists delivers a critical update to their widely read and authoritative series on nonprofit organization taxation. It's an essential guide to making sense of the complexities of nonprofit tax rules and regulations.

Packed with checklists and suggestions, this book tells you exactly how to understand—and comply with—the complicated maze of tax-exempt organization rules and regulations administered by the Internal Revenue Service.

In the book, you'll find:

  • Extensive, quick-use checklists for determining tax-exempt eligibility, reporting to the IRS, and tax compliance
  • Detailed instructions for submitting exemption applications and tax forms
  • Sample documents, including organizational bylaws, letters of application, and completed IRS forms
  • Tools and practice aids, like a comparison chart explaining the differences between public and private charities

Written by two of the leading authorities in a rapidly evolving field, Tax Planning and Compliance for Tax-Exempt Organizations dives deep into the most recent changes to the tax code, new case law and IRS rulings, and regulations promulgated since 2020. It's perfect for tax and accounting professionals everywhere.

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Yes, you can access Tax Planning and Compliance for Tax-Exempt Organizations by Jody Blazek,Jane M. Searing 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
2025
Print ISBN
9781394317110
eBook ISBN
9781394317240
Edition
7
Topic
Business
Subtopic
Nonprofit Organizations & Charities
Index
Business

Table of contents

  1. Cover
  2. Title Page
  3. Copyright Page
  4. Contents
  5. Introduction: An Indispensable Roadmap for the Complex Maze of Tax-Exempt Rules and Regulations
  6. Chapter 1 Distinguishing Characteristics of Tax-Exempt Organizations
  7. Chapter 2 Qualifying Under IRC §501(c)(3)
  8. Chapter 3 Public Charities
  9. Chapter 4 Religious Organizations
  10. Chapter 5 Charitable Organizations
  11. Chapter 6 Other Charitable Organizations Qualifying Under IRC §501(c)(3) Charitable Purposes
  12. Chapter 7 Civic Leagues, Other Nonprofits, and Social Welfare Organizations Exempt Under IRC §501(c)(4)
  13. Chapter 8 Governmental Units, Component-Created Entities, and Title-Holding Corporations
  14. Chapter 9 Private Inurement and Intermediate Sanctions
  15. Chapter 10 Private Foundations—General Concepts
  16. Chapter 11 Excise Tax Based on Investment Income: IRC §4940
  17. Chapter 12 Self-Dealing: IRC §4941
  18. Chapter 13 Minimum Distribution Requirements: IRC §4942
  19. Chapter 14 Excess Business Holdings and Jeopardizing Investments: IRC §§4943 and 4944
  20. Chapter 15 Taxable Expenditures: IRC §4945
  21. Chapter 16 IRS Filings, Procedures, and Policies
  22. Chapter 17 Unrelated Business Income
  23. Chapter 18 Relationships with Other Organizations and Businesses
  24. Chapter 19 Electioneering and Lobbying
  25. Chapter 20 Mergers, Reorganizations, and Terminations
  26. Chapter 21 Deductibility and Disclosures
  27. Appendix 1 Labor, Agricultural, and Horticultural Organizations: §501(c)(5)
  28. Appendix 2 Business Leagues: §501(c)(6)
  29. Appendix 3 Social Clubs: §501(c)(7)
  30. Appendix 4 Guides for Maintaining Exempt Status
  31. Appendix 5 Brief Description of Tax Sanctions Applicable to Private Foundations
  32. List of Exhibits
  33. About the Authors
  34. Index
  35. EULA