Tax Planning and Compliance for Tax-Exempt Organizations, 2024 Cumulative Supplement

Tax Planning and Compliance for Tax-Exempt Organizations, 2024 Cumulative Supplement

Blazek, Jody

John Wiley & Sons Inc

06/2024

112

Mole

Inglês

9781394253654

15 a 20 dias

Descrição não disponível.
List of Exhibits ix

Preface xiii

About the Author xv

Acknowledgments xvii

Chapter 1 Distinguishing Characteristics of Tax- Exempt Organizations 1

Chapter 1.3 2

Chapter 1.4 Role of the Internal Revenue Service 6

Chapter 1.5 Suitability as an Exempt Organization 8

Chapter 3 Religious Organizations 9

Chapter 4 Charitable Organizations 13

4.6 Promotion of Health 13

Chapter 5 Educational, Scientific, and Literary Purposes and Prevention of Cruelty to Children and Animals 17

5.1 Educational Purposes 17

5.5 Fostering Amateur Sports Educational Purposes 18

Chapter 6 Civic Leagues and Local Associations of Employees: ? (c)(4) 21

? 6.2 Qualifying and Nonqualifying Civic Organizations 22

Chapter 6.2 Qualifying and Nonqualifying Civic Organizations 24

6.4 Neighborhood and Homeowner's Associations 27

6.5 Disclosures of Nondeductibility 27

Chapter 9 Social Clubs 29

9.1 Organizational Requirements and Characteristics 29

Chapter 11 Public Charities 31

11.2a Donor Advised Funds 31

Chapter 12 Private Foundations- General Concepts 35

? 12.1 Why Private Foundations Are Special 35

12.4 Termination of Private Foundation Status 39

Chapter 18 IRS Filings, Procedures, and Policies 41

Chapter 24 Deductibility and Disclosures 43

24.1 Overview of Deductibility 43

24.6 Inflation Reduction Act 44

Chapter 25 Employment Taxes 45

Chapter 27 Cryptocurrency 47

? 27.1 What Is Cryptocurrency? 47

? 27.2 What Are the Various Kinds of Cryptocurrency? 48

? 27.3 Should Nonprofits Be Involved in Cryptocurrency? 50

? 27.4 Cryptocurrencies and the Internal Revenue Service 52

Table of Cases 63

Table of IRS Revenue Rulings 75

Table of IRS Procedures 81

Index 83
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