Tax Compliance for Tax-Exempt Organizations provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas: tax law and the rules that govern compliance; reporting requirements; compliance steps, choices and mechanisms; and accounting. The 2009 Edition of Tax Compliance for Tax-Exempt Organizations has been substantially rewritten and revised from prior editions to bring you up to date on the latest developments in this complex and constantly changing area. * The Form 990 has been substantially revised for tax years beginning in 2008 (returns filed in 2009) and thereafter. The revised Form 990 should provide a greater degree of transparency for organizations filing the form. However, due to the increased amount of information that is required to be provided, the cost to organizations for preparing the Form 990 may also increase. The new Form 990 in included in the Appendices hereto. * The Service has abolished the advance ruling process by amending it regulations. Also, Form 8734 is no longer required to be filed by new organizations. These important regulatory changes are fully explained in this 2009 edition. * The Service issued regulations regarding the requirement that certain gifts of property must be the subject of a qualified appraisal prepared by a qualified appraiser. This edition examines those regulations in detail. * The Service issued final regulations regarding the interplay of the intermediate sanctions rules and the general rules for exemption under Section 501(c)(3). These regulations provide helpful examples and are discussed in detail.

Tax Compliance for Tax-Exempt Organizations (2009)

Business & Money

Steven D. Simpson

Accounting

CCH, Inc.

<p>Tax Compliance for Tax-Exempt Organizations provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas: tax law and the rules that govern compliance; reporting requirements; compliance steps, choices and mechanisms; and accounting. The 2010 Edition of Tax Compliance for Tax-Exempt Organizations has been revised to bring you up to date on the latest developments in this complex and constantly changing area.</p>

Tax Compliance for Tax-Exempt Organizations (2010)

<p>Tax Compliance for Tax-Exempt Organizations provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas: tax law and the rules that govern compliance; reporting requirements; compliance steps, choices and mechanisms; and accounting. The 2017 Edition of Tax Compliance for Tax-Exempt Organizations has been revised to bring you up to date on the latest developments in this complex and constantly changing area. Chapter 10, regarding charitable contributions, has been extensively rewritten and revised. Section 501(c)(4) organizations may participate in political campaign activities so long as their primary purpose remains the motion of social welfare. The importance of the Citizens United case to federal and state electioneering activities of Section 501(c)(4) organizations is also explained in detail. This becomes of greater importance to readers, since the identities of the contributors to social welfare organizations generally do not have to be disclosed to the general public, whereas the names and addresses of contributors to Section 527 political organizations (political action committee do have to be disclosed under federal tax and election laws. The interplay of the tax and election laws on these important issues is discussed in detail. New Form 1023-EZ was promulgated. We discuss the new Form. We have included new materials regarding the deduction for conservation easements. New final regulations under Section 501(r) of interest to tax-exempt hospitals are discussed in detail.</p>

Tax Compliance for Tax-Exempt Organizations (2017)

J.D.

LL.M.

Tax Compliance for Tax-Exempt Organizations provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas: tax law and the rules that govern compliance; reporting requirements; compliance steps, choices and mechanisms; and accounting.

Tax Compliance for Tax-Exempt Organizations (2018)

Tax Compliance for Tax-Exempt Organizations provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas: tax law and the rules that govern compliance; reporting requirements; compliance steps, choices and mechanisms; and accounting. The 2006 Edition of Tax Compliance for Tax-Exempt Organizations has been completely revised to bring the tax professional up to date on the latest developments in this complex and constantly changing area. Highlights include: · The Service issued proposed regulations regarding the relationship and interaction between Section 4948 of the Code and an organization’s tax exempt status under Section 501(c)(3) or (4) of the Code. These regulations provide important guidance regarding the interplay between the intermediate sanctions provision and the exemption provisions. · The Katrina Emergency Tax Relief Act of 2005, Public Law 109-73, provided important new tax incentives for charitable giving, particularly in the states devastated by Hurricane Katrina, including Louisiana, Alabama and Mississippi. · The Service updated and enhanced its sample declarations of trust for certain charitable remainder trusts. In Revenue Procedures 2005-52 through 59, the Service has provided new forms for certain types of charitable remainder unitrusts. · The Service issued temporary regulations that provide guidance on the filing of information returns for contributions of certain types of qualified intellectual property, made after June 3, 2004. These regulations implement new rules for such contributions that were enacted by the American Jobs Creation Act of 2004, Public Law 108-357.

Tax Compliance for Tax-Exempt Organizations, 2006

CCH; A Wolters Kluwer business

Multistate Guide to Regulation and Taxation of Nonprofits offers comparative coverage of state regulation of solicitation and fundraising; state taxation of nonprofits, as well as required income tax compliance. The Guide is designed as a practical resource to assist trustees, officers, and directors of nonprofit entities and their accountants in carrying out their responsibilities when they solicit funds or conduct business in more than one state. The easy-to-use "smart chart" format enables the nonprofit professional to readily locate information concerning one state s treatment of a particular issue or compare the treatment required by several states all on the same table.

Multistate Guide to Regulation and Taxation of Nonprofits (2007)

Business Development & Entrepreneurship

Multistate Guide to Regulation and Taxation of Nonprofits (2008)

Multistate Guide to Regulation and Taxation of Nonprofits offers comparative coverage of state regulation of solicitation and fundraising; state taxation of nonprofits, as well as required income tax compliance. The Guide is designed as a practical resource to assist trustees, officers, and directors of nonprofit entities and their accountants in carrying out their responsibilities when they solicit funds or conduct business in more than one state. The easy-to-use smart chart format enables the nonprofit professional to readily locate information concerning one state s treatment of a particular issue or compare the treatment required by several states all on the same table. New for 2009: * The state law portions of the book have been greatly expanded and developed. * The revised From 990 that organizations will use for the 2008 year (return filed in 2009) is included in the Appendix. * The regulations under Section 501(c)(3) were amended in 2009 and an explanation of the change is included.

Multistate Guide to Regulation and Taxation of Nonprofits (2009)

Tax Compliance for Tax-Exempt Organizations provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas: tax law and the rules that govern compliance; reporting requirements; compliance steps, choices and mechanisms; and accounting. The 2008 Edition of Tax Compliance for Tax-Exempt Organizations has been revised to bring the tax professional up to date on the latest developments in this complex and constantly changing area. Since 2008 is a national election year, the Service published important guidance for Section 501 (c) (3) organizations which explains the prohibition against participating in political campaigns in Revenue Ruling 2007-41, which is explained in detail in the text. Temporary and proposed regulations under Code Section 4965 were issued, regarding an organization's participation in tax shelter activities. Since there is an excise tax imposed under section 4965, these regulations are explained in detail. The Service published important guidance for Section 509 (a)(3) supporting organizations which are not functionally integrated with their publicly supported organizations. This guidance explains the differences between being functionally integrated and nonfuntionally integrated supporting organizations, as enacted by Congress in the 2006 Pension Protection Act legislation. The Form 990 has been substantially revised for years beginning in 2008 and thereafter. The revised Form 990 should provide a greater degree of transparency for organizations filing the revised form. However, due to the increased amount of information that is required to be provided, the cost to organizations for preparing the Form 990 may also increase. The new Form 990 is included in the Appendices hereto.

Tax Compliance for Tax-Exempt Organizations (2008)

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