The Tax Law of Unrelated Business for Nonprofit Organizations

The Tax Law of Unrelated Business for Nonprofit Organizations
Author: Bruce R. Hopkins
Publisher: John Wiley & Sons
Total Pages: 401
Release: 2006-04-26
Genre: Business & Economics
ISBN: 0471774626

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The Tax Law of Unrelated Business for Nonprofit Organizations is a comprehensive guide to the tax law of unrelated businesses for tax-exempt organizations, written by the leading expert in the field.

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:

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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.

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

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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.

Joint Ventures Involving Tax-Exempt Organizations

Joint Ventures Involving Tax-Exempt Organizations
Author: Michael I. Sanders
Publisher: John Wiley & Sons
Total Pages: 1472
Release: 2013-09-03
Genre: Business & Economics
ISBN: 111842168X

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A comprehensive, revised, and expanded guide covering tax-exempt organizations engaging in joint ventures Joint Ventures Involving Tax-Exempt Organizations, Fourth Edition examines the liability of, and consequences to, exempt organizations participating in joint ventures with for-profit and other tax-exempt entities. This authoritative guide provides unbridled access to relevant IRC provisions, Treasury regulations, IRS rulings, and pertinent judicial decisions and legislative developments that impact exempt organizations involved in joint ventures. Features in depth analysis of the IRS's requirements for structuring joint ventures to protect a nonprofit's exemption as well as to minimize UBIT Includes sample models, checklists, and numerous citations to Internal Revenue Code sections, Treasury Regulations, case law, and IRS rulings Presents models, guidelines, and suggestions for structuring joint ventures and minimizing the risk of audit Contains detailed coverage of: new Internal Revenue Code requirements impacting charitable hospitals including Section 501(r) and related provisions; university ventures, revised Form 990, with a focus on nonprofits engaged in joint ventures; the IRS's emphasis on good governance practices; international activities by nonprofits; and a comprehensive examination of the New Market Tax Credits and Low Income Housing Tax Credits arena Written by a noted expert in the field, Joint Ventures Involving Tax-Exempt Organizations, Fourth Edition is the most in-depth discussion of this critical topic.

Unrelated Debt-financed Income of Tax-exempt Organizations

Unrelated Debt-financed Income of Tax-exempt Organizations
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
Total Pages: 72
Release: 1966
Genre: Tax exemption
ISBN:

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Considers H.R. 15942 and identical H.R. 15943, to tax tax-exempt organizations' income generated from business not related to the organizations' charitable functions, including investment borrowing.

Unrelated Business Income Tax

Unrelated Business Income Tax
Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
Publisher:
Total Pages: 778
Release: 1988
Genre: Nonprofit organizations
ISBN:

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Taxation of Nonprofit Organizations

Taxation of Nonprofit Organizations
Author: James J. Fishman
Publisher: Foundation Press
Total Pages: 749
Release: 2010
Genre: Law
ISBN: 9781599416670

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This casebook has been adapted from the authors' pioneering and widely used casebook, Nonprofit Organizations: Cases and Materials. Topics include organizational and operational requirements for tax-exempt status for charitable and mutual benefit organizations, private foundations, the unrelated business income tax, and the charitable contributions deduction. An introductory chapter provides valuable perspective and a concise overview of the nontax considerations affecting choice of legal form for a nonprofit organization. The Third Edition incorporates all important legislative and administrative developments, including the Pension Protection Act of 2006 âeoereformsâe and proposed regulations on public charity support tests and supporting organizations. Offered as an alternative text for instructors seeking more intensive tax-focused coverage, this spin-off edition has been carefully customized for use in 2 or 3-unit J.D. and LL.M courses on taxation of the nonprofit sector. Each chapter contains a rich but manageable mix of materials, including well-edited cases, major rulings, policy excerpts, lively authors' notes and questions, skillfully designed problems that raise policy, technical and planning issues, and bibliographic references.