Federal Tax Laws Applicable to the Activities of Tax-Exempt Charitable Organizations

Federal Tax Laws Applicable to the Activities of Tax-Exempt Charitable Organizations
Author: U. S. Committee on Ways and Means
Publisher: Forgotten Books
Total Pages: 336
Release: 2016-12-28
Genre: Business & Economics
ISBN: 9781334802065

Download Federal Tax Laws Applicable to the Activities of Tax-Exempt Charitable Organizations Book in PDF, Epub and Kindle

Excerpt from Federal Tax Laws Applicable to the Activities of Tax-Exempt Charitable Organizations: Hearings Before the Subcommittee on Oversight of the Committee on Ways and Means, House of Representatives, One Hundred Third Congress, First Session, June 15; August 2, 1993 I particularly welcome not only the opportunity to appear before you for the first time as Commissioner of Internal Revenue, but also the opportunity this hearing presents to review the Internal Revenue Service's compliance programs for public charities and to share with you our concerns about this important area of tax administration. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Federal Tax Laws Applicable to the Activities of the Tax-Exempt Charitable Organizations

Federal Tax Laws Applicable to the Activities of the Tax-Exempt Charitable Organizations
Author: United States Congress House Committe
Publisher: Palala Press
Total Pages: 330
Release: 2015-09-09
Genre:
ISBN: 9781342127075

Download Federal Tax Laws Applicable to the Activities of the Tax-Exempt Charitable Organizations Book in PDF, Epub and Kindle

This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

The Law of Tax-Exempt Organizations

The Law of Tax-Exempt Organizations
Author: Bruce R. Hopkins
Publisher:
Total Pages: 412
Release: 1992-04-21
Genre: Business & Economics
ISBN:

Download The Law of Tax-Exempt Organizations Book in PDF, Epub and Kindle

Provides guidance regarding federal laws on income tax exemption for all tax-exempt organizations ranging from charitable and social welfare groups to private and advocacy associations. Zeroes in on all special problems faced by nonprofits and offers specific help in maintaining tax-exempt status. Details the critical information needed to make decisions concerning everything from charter and organization to revenue-producing activities and reporting income. Includes more than 7000 footnote references to regulations, rulings, cases and tax literature; an extensive index; Revenue Code sections as well as a list of IRS district offices.

The Law of Tax-Exempt Organizations, 2008 Supplement

The Law of Tax-Exempt Organizations, 2008 Supplement
Author: Bruce R. Hopkins
Publisher: John Wiley & Sons
Total Pages: 194
Release: 2008-04-18
Genre: Business & Economics
ISBN: 0470135808

Download The Law of Tax-Exempt Organizations, 2008 Supplement Book in PDF, Epub and Kindle

The 2008 Supplement generally covers developments since the book was published, which basically means developments during 2007 such as: The new Form 990. Despite its size, complexity, and overreaching, this thing is a work of art. For large organizations, proper preparation of this return is going to be a mighty feat. Much new "law" is embedded in this form. In the context of nonprofit law, there has never been anything like this new Form 990.Other sets of rules are flowing, such as those pertaining to tax-exempt organizations and prohibited tax shelter transactions. (The biggest misstep by the agency in 2007 emerged, nonetheless, in the form of the draft of the IRS' good governance principles an unhelpful, poorly written, sometimes wacky document that should never have been issued, if only because the Division has more important things to do, and perhaps may be allowed a quiet demise.)Private letter rulings, some of them quite interesting, continue to tumble out of the agency. The IRS has made great progress in reducing its inventory of pending applications for recognition of exemption. IRS audits of exempt organizations, along with a host of compliance check projects, are on the rise.Back to the IRS, there are two momentous developments in the making. One is the forthcoming research and compliance initiative involving tax-exempt colleges and universities, with emphasis on these institutions' adherence to the unrelated business rules and operation of endowment funds. The other is the IRS' growing reliance on technology in the exempt organizations area, such as development of an electronic determinations case processing and tracking system (the TE/GE Determination System (TEDS)), the emerging Cyber Assistant to guide preparers of applications for recognition of exemption, and Internet-based workshops and educational material.

Tax Planning and Compliance for Tax-Exempt Organizations

Tax Planning and Compliance for Tax-Exempt Organizations
Author: Jody Blazek
Publisher: John Wiley & Sons
Total Pages: 224
Release: 2017-03-13
Genre: Business & Economics
ISBN: 1119352118

Download Tax Planning and Compliance for Tax-Exempt Organizations Book in PDF, Epub and Kindle

The essential time-saving guide to the latest in nonprofit tax rules, regulations, and procedures Tax rules and regulations change annually, and nonprofit organizations know that staying compliant means staying up to date. But wading through tax code is less than helpful in the field, whereas the clear, practically oriented instruction inside provides the quick reference accountants, lawyers, and executives need. In the latest edition of Tax Planning and Compliance for Tax-Exempt Organizations, you'll find straightforward information on changing Unrelated Business Income (UBI) rules, joint ventures, sponsorships, deductions against UBI, preparation of IRS forms, and more. Nonprofit organizations—including health and welfare organizations, colleges and universities, private foundations, churches, libraries, museums, cultural institutions, and other smaller groups—contend daily with the possibility of losing their tax-exempt status. From qualifying and applying for that status, to maintaining and managing it, every nonprofit organization must plan and monitor ongoing procedures, activities, and forms to comply with federal, state, and local regulations. Access easy checklists for reporting, compliance, eligibility, and more Examine sample bylaws, applications, and forms Utilize comparison charts and other visual aids for easy reference Review bullet lists that compare what is and what is not acceptable Tax Planning and Compliance for Tax-Exempt Organizations is an indispensable guide to navigating the complex maze of nonprofit tax rules and regulations.

The Law of Tax-Exempt Healthcare Organizations 2017 Cumulative Supplement

The Law of Tax-Exempt Healthcare Organizations 2017 Cumulative Supplement
Author: Thomas K. Hyatt
Publisher: John Wiley & Sons
Total Pages: 148
Release: 2017-03-01
Genre: Business & Economics
ISBN: 1119346363

Download The Law of Tax-Exempt Healthcare Organizations 2017 Cumulative Supplement Book in PDF, Epub and Kindle

2017's must-have reference for nonprofit healthcare organizations The Law of Tax-Exempt Healthcare Organizations is a one-stop reference for organizations and their advisors, providing accessible explanations of the complex legal framework surrounding tax-exempt status, healthcare organizations, and other pertinent regulations. This new supplement has been updated to reflect the latest changes to federal law, IRS forms, requirements, and related tax procedures, with extensive citations to facilitate further research if needed. Coverage includes healthcare reform, the Affordable Care Act, activities of tax-exempt organizations, political campaign activity, charitable reforms, intermediate sanctions, and more, including the fiduciary duty of directors on the governing body of nonprofit organizations. Organized for easy navigation and quick reference, this book is also valuable as a learning resource for nonprofit professionals seeking to make more informed decisions for their organizations. The laws and regulations surrounding both health care and the nonprofit world are continuously evolving; when the two fields merge in a single organization, they create a legal area that is continuously in flux. This book provides up-to-the-minute guidance on all relevant aspects of federal law to ensure the clear understanding that streamlines compliance. Get up to date on the latest changes to federal law Delve into the complex rules regarding tax-exempt status Ensure compliance with practical guidance and tools Examine the impact of the Affordable Care Act, charitable reforms, new restrictions, and more By compiling all legal and tax-related information specific to tax-exempt health care organizations into a single volume, this book dramatically reduces research time and eliminates the need to wade through legal libraries to locate specific information—it's all here. The Law of Tax-Exempt Healthcare Organizations is the must-have reference with the latest information and down-to-earth explanations.

The Law of Tax-Exempt Organizations, 2016 Supplement

The Law of Tax-Exempt Organizations, 2016 Supplement
Author: Bruce R. Hopkins
Publisher: John Wiley & Sons
Total Pages: 439
Release: 2016-03-30
Genre: Business & Economics
ISBN: 1119259118

Download The Law of Tax-Exempt Organizations, 2016 Supplement Book in PDF, Epub and Kindle

The updated definitive reference for nonprofit tax law The Law of Tax-Exempt Organizations is the classic reference for non-profit tax law, written by the most respected name in the field. Author Bruce R. Hopkins provides comprehensive and authoritative coverage of the taxation of exempt organizations to help both lawyers and managers make better-informed decisions regarding the actions and future of their organizations. This supplement includes the latest rulings, regulations, court opinions, and much more, including expanded discussion of the private benefit doctrine, integration of Treasury Department regulations, new rules for supporting organizations and donor-advised funds, and detailed guidance on nonprofit governance and nonprofit regional healthcare cooperatives. Written in plain English to facilitate quick and easy reference, this book is a vital part of any nonprofit's reference library. The laws pertaining to nonprofit organizations are constantly evolving, and keeping up to date with the changes may mean the difference between meeting organizational objectives or incurring costly penalties. Supplemented annually to provide a one-stop collection of pertinent updates, this book is an invaluable reference for all aspects of nonprofit law. Get up to date on the latest IRS rulings, regulatory changes, and court opinions Understand the legal guidelines relevant to your organization Become better-equipped to make short- and long-term strategy decisions Stay current on laws pertaining to governance, fund raising, business activities, and more This Eleventh Edition is an important revision and expansion to the definitive one-volume reference, and this supplement extends the utility by providing comprehensive coverage of changes and new developments. As both laws and organizations evolve, The Law of Tax-Exempt Organizations is the definitive guide to nonprofit taxation and regulation.