{"product_id":"tax-planning-and-compliance-for-taxexempt-organizations-9781119873631","title":"Tax Planning and Compliance for TaxExempt","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003e\u003cb\u003eAn essential, timesaving guide for accountants, lawyers, nonprofit executives and directors, consultants, and volunteers  Completely updated for 2022\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThis book is an indispensable guide to navigating the complex maze of nonprofit tax rules and regulations. A clear and fully cited description of the requirements for the various categories of tax-exempt entities from public charities, private foundations, civic associations, business leagues, and social clubs to title-holding companies and governmental entities can be found. Practical guidance on potential for income tax on revenue-producing enterprises along with explanations of many exceptions to taxability is provided. Issues raised by Internet activity, advertising, publishing, providing services, and much more are explained.\u003c\/p\u003e \u003cp\u003eThis useful annual supplement for 2022 will cover any and all changes and updates to the law within the previous 12 month period and will keep accountants, attorneys, and others up-to-dat\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003c\/p\u003e\u003cp\u003ePreface\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart I QUALIFICATIONS OF TAX-EXEMPT ORGANIZATIONS\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1 Distinguishing Characteristics of Tax-Exempt Organizations\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 1.4 Role of the Internal Revenue Service\u003c\/p\u003e \u003cp\u003e§ 1.8 Developments Responding to COVID-19\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2 Qualifying Under IRC § 501(c)(3)\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 2.2 Operational Test\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3 Religious Organizations\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 3.2 Churches\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4 Charitable Organizations\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 4.1 Relief of the Poor                                                                                                                                        \u003c\/p\u003e \u003cp\u003e§ 4.3 Lessening the Burdens of Government\u003c\/p\u003e \u003cp\u003e§ 4.5 Advancement of Education and Science\u003c\/p\u003e \u003cp\u003e§ 4.6 Promotion of Health\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5 Educational, Scientific, and Literary Purposes and Prevention of Cruelty to Children and Animals\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 5.1 Educational Purposes\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6 Civic Leagues and Local Associations of Employees: § 501(c)(4)\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 6.2 Qualifying and Nonqualifying Civic Organizations\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9 Social Clubs: § 501(c)(7)\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 9.1 Organizational Requirements and Characteristics\u003c\/p\u003e \u003cp\u003e§ 9.4 Revenue Tests\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10 Instrumentalities of Government and Title-Holding Corporations\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 10.6 Requirements for IRC §501(c)(8) and (c)(10)\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11 Public Charities\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 11.2 “Inherently Public Activity” and Broad Public Support: § 509(a)(1)\u003c\/p\u003e \u003cp\u003e§ 11.5 Difference Between § 509(a)(1) and § 509(a)(2)\u003c\/p\u003e \u003cp\u003e§ 11.9 Supporting Organization: §509(a)(3)\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart II STANDARDS FOR PRIVATE FOUNDATIONS\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 12 Private Foundations—General Concepts\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 12.4 Termination of Private Foundation Status\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 13 Excise Tax Based on Investment Income: IRC §4940\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 13.2 Capital Gains\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 14 Self-Dealing: IRC § 4941\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 14.2 Sale, Exchange, or Lease of Property\u003c\/p\u003e \u003cp\u003e§ 14.5 Transactions That Benefit Disqualified Persons\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 15 Minimum Distribution Requirements: IRC § 4942\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 15.1 Assets Used to Calculate Minimum Investment Return\u003c\/p\u003e \u003cp\u003e§ 15.2 Measuring Fair Market Value\u003c\/p\u003e \u003cp\u003e§ 15.4 Qualifying Distributions\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 16 Excess Business Holdings and Jeopardizing Investments: IRC §§ 4943 and 4944\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 16.1 Excess Business Holdings\u003c\/p\u003e \u003cp\u003e§ 16.2 Jeopardizing Investments\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 17 Taxable Expenditures: IRC § 4945\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 17.3 Grants to Individuals\u003c\/p\u003e \u003cp\u003e§ 17.4 Grants to Public Charities\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart III OBTAINING AND MAINTAINING TAX-EXEMPT STATUS\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 18 IRS Filings, Procedures, and Policies\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 18.1 IRS Determination Process\u003c\/p\u003e \u003cp\u003e§ 18.2 Annual Filing of Form 990\u003c\/p\u003e \u003cp\u003e§ 18.3 Reporting Organizational Changes to the IRS\u003c\/p\u003e \u003cp\u003e§ 18.4 Weathering an IRS Examination\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 19 Maintaining Exempt Status\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 19.1 Checklists\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 20 Private Inurement and Intermediate Sanctions\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 20.2 Salaries and Other Compensation\u003c\/p\u003e \u003cp\u003e§ 20.10 Intermediate Sanctions\u003c\/p\u003e \u003cp\u003e§ 20.11 New § 4960 Excise Tax on Excess Compensation\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 21 Unrelated Business Income\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 21.4 Definition of Trade or Business\u003c\/p\u003e \u003cp\u003e§ 21.8 Unrelated Activities\u003c\/p\u003e \u003cp\u003e§ 21.10 Income Modifications\u003c\/p\u003e \u003cp\u003e§ 21.11 Calculating and Minimizing Taxable Income\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 23 Electioneering and Lobbying\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 23.3 Tax on Political Expenditures\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 24 Deductibility and Disclosures\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 24.1 Overview of Deductibility\u003c\/p\u003e \u003cp\u003e§ 24.2 The Substantiation and Quid Pro Quo Rules\u003c\/p\u003e \u003cp\u003e§ 24.3 Valuing Donor Benefits\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 25 Employment Taxes \u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 25.1 Distinctions Between Employees and Independent Contractors\u003c\/p\u003e \u003cp\u003e§ 25.3 Reporting Requirements\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 27 Cryptocurrency\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 27.1 What Is Cryptocurrency?\u003c\/p\u003e \u003cp\u003e§ 27.2 What Are the Various Kinds of Cryptocurrency?\u003c\/p\u003e \u003cp\u003e§ 27.3 Should Nonprofits Be Involved in Cryptocurrency?\u003c\/p\u003e \u003cp\u003e§ 27.4 Cryptocurrencies and the Internal Revenue Service\u003c\/p\u003e \u003cp\u003eIndex\u003c\/p\u003e","brand":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default 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