Book Description
Tax Planning and Compliance for Tax-Exempt Organizations: Rules, Checklists, and Procedures, Fourth Edition is an indispensable guide to navigating the complex maze of nonprofit tax rules and regulations. Along with clear, concise instructions for filing Forms 990 and other important IRS forms and documents, this practical guide covers the significant issues facing nonprofit organizations, including unrelated business income, private inurement, affiliations, and employment taxes. It also provides practical guidance on obtaining the tax exemption; reporting to boards, auditors, and the IRS; testing ongoing tax compliance; and managing lobbying expenditure.
An essential, timesaving guide for accountants, lawyers, nonprofit executives and directors, consultants, and volunteers, this Fourth Edition offers:
- A supplemental, annual update to keep subscribers current on relevant changes in IRS forms, requirements, and related tax procedures.
- Easy-to-use checklists highlighting such critical concerns as tax-exempt eligibility, reporting to the IRS, and tax compliance.
- A variety of sample documents, including organizational bylaws, letters of application, and completed IRS forms.
- Helpful practice aids, such as a comparison chart summarizing the differences between public and private charitable organizations.
- Practical tips and suggestions for handling such critical situations as preparing for and surviving an IRS examination.
Download Description
An indispensable guide through the complex maze of nonprofit tax rules and regulations, this book provides clear, concise instructions for filing Form 990s and other important IRS forms and documents. It also provides practical guidance on obtaining the tax exemption; reporting to boards, auditors, and the IRS; testing ongoing tax compliance; and managing lobbying expenditure. The book provides guidance for the significant issues facing nonprofit organizations: unrelated business income, private inurement, affiliations, and employment taxes.
Book Description
The
2006 Cumulative Supplement includes the following updates:
- Donations of patents and other intellectual property are subject to new limitations. The new limitations and return attachments now required are discussed in Chapter 24.
- Revised Form 990 (Return of Organization Exempt from Income Tax) is contained in Appendix 18-D.
- State legislatures in Colorado, Kansas, California, and Massachusetts enacted, and rule makers in North Carolina, Texas, New York, and other states considered, proposals to enhance reporting by nonprofit organizations. Many states enacted registration and information reporting about professional fundraisers and solicitors. The filing of financial statements audited by independent accountants may now be required. This provision is implemented at varying levels of annual revenue so that nonprofits and their advisors need to be attentive to such changes.
- And much more…
Average customer rating:
- Valuable for all US Charities and Nonprofits
|
Arthur Andersen Guide to Navigating Intermediate Sanctions: Compliance and Documentation Guidelines for Health Care and Other Tax-Exempt Organizations (Book with Diskette for Windows)
Diane Cornwell ,
Anne M. McGeorge ,
Jeffrey D. Frank ,
Vincent J. Crowley ,
Jeff Frank , and
Vince Crowley
Manufacturer: Jossey-Bass
ProductGroup: Book
Binding: Ring-bound
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ASIN: 0787950386 |
Book Description
Written by a stellar team of Arthur Andersen health care and exempt organization tax experts, the Arthur Andersen Guide to Navigating Intermediate Sanctions and companion diskette offer health care and exempt organization executives a vital resource. Containing the information and tools needed to comply with the new IRS intermediate sanctions law and avoid costly financial penalties, the Arthur Andersen Guide to Navigating Intermediate Sanctions includes the critical information necessary for understanding the complexities of the IRS's intermediate sanctions law; step-by-step guidance for creating an effective compliance program; numerous checklists for evaluating areas of potential risk; detailed diagnostic tools for assessing manager liability and determining disqualified persons; and a diskette with a wealth of useful forms that can easily be customized to accommodate unique organizational needs.
Customer Reviews:
Valuable for all US Charities and Nonprofits.......2000-11-04
The recent history associated with the name "Arthur Andersen" might cause one to steer clear of this resource, but that would be a big mistake.
The Internal Revenue Service has made significant changes to regulations affecting nonprofits, shifting responsibility for compliance from the organization itself to the directors, staffs, and major donors as individuals. Most nonprofit board members and executives are only dimly aware of these changes, and fewer still are prepared with the documentation necessary to address issues of conflict of interest, private inurement, and disqualified persons.
One sentence from the book's introduction sums up the need for action: "The most important aspect of this legislation is that it empowers the IRS to impose punishment on individuals who violate the tax code by levying significant excise taxes initially and then more than quadrupling the penalty amount if remedy is not made to the [nonprofit] organization."
The solution, and the purpose of the book, is also summed up in one sentence in the introduction: "The key to protecting these organizations' officers and other interested parties from excise taxes is proper documentation."
The book is 3-ring bound and well-tabbed for easy reference and for copying of template forms and sheets that are included. In addition, the book ships with a companion PC diskette with forms in Microsoft Word 6.0/Word 95 format that should be usable by most current word processing programs.
This book is a valuable resource for nonprofit executives, consultants, attorneys, and others providing organizational development and counseling to nonprofits and charities.
The book does include examples and references to the health care field, but its content is equally applicable to all nonprofits.
The book's Table of Contents is as follows:
1. Overview of the Intermediate Sanctions Law 2. Establishing an Intermediate Sanctions Review Process 3. Disqualified Persons Determination 4. Diagnostic Review for Disqualified Persons 5. Diagnostic Review for Organization Manager Liability 6. Examining Revenue-Sharing Transactions 7. Rebuttable Presumption of Reasonableness
Appendices
-- Intermediate Sanctions Law -- Excerpt from House Ways and Means Committee Report on Taxpayer Bill of Rights 2 -- Intermediate Sanctions Proposed Regulations -- IRS Model Conflicts of Interest Policy
Average customer rating:
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Tax Compliance for Tax-Exempt Organizations
Steven Simpson
Manufacturer: Aspen Law & Business Publishers
ProductGroup: Book
Binding: Paperback
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ASIN: 0735518521 |
Product Description
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 organizations 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.
Average customer rating:
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Tax Compliance for Tax-Exempt Organizations 2004 (Tax Compliance for Tax-Exempt Organizations)
Steven Simpson
Manufacturer: Aspen Pub
ProductGroup: Book
Binding: Paperback
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ASIN: 0735538328 |
Average customer rating:
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Tax Compliance for Tax-exempt Organizations 2005 (Tax Compliance for Tax-Exempt Organizations)
Steven Simpson
Manufacturer: Aspen Pub
ProductGroup: Book
Binding: Paperback
Corporate
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ASIN: 0808089196 |
Product Description
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
accounting
The 2005 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:
Updated and more detailed discussion of political organizations described in §527 of the Code;
More practice pointers for the exempt organization community with respect to sponsorship payments;
Recent developments on supporting organizations described in IRC §509(a)(3);
Updated and expanded discussion of private foundations ;
New discussion on treatment of disaster relief payments;
Analysis of recent ruling on the deductibility of the value of patent rights; and
Expanded discussion of tax-exempt health care organizations including the important, recent case of IHC Health Plans
Average customer rating:
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Tax Compliance for Tax-Exempt Organizations, 2003
Steven D. Simpson
Manufacturer: Aspen Pub
ProductGroup: Book
Binding: Paperback
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ASIN: 0735537577 |
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Tax Planning and Compliance for Tax-Exempt Organizations, 2008 Cumulative Supplement: Rules, Checklists, Procedures
Jody Blazek
Manufacturer: Wiley
ProductGroup: Book
Binding: Paperback
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ASIN: 0470135832 |
Book Description
Tax Planning and Compliance for Tax-Exempt Organizations: Rules, Checklists, and Procedures, Fourth Edition is an indispensable guide to navigating the complex maze of nonprofit tax rules and regulations. Along with clear, concise instructions for filing Forms 990 and other important IRS forms and documents, this practical guide covers the significant issues facing nonprofit organizations, including unrelated business income, private inurement, affiliations, and employment taxes. It also provides practical guidance on obtaining the tax exemption; reporting to boards, auditors, and the IRS; testing ongoing tax compliance; and managing lobbying expenditure.
An essential, timesaving guide for accountants, lawyers, nonprofit executives and directors, consultants, and volunteers, this Fourth Edition offers:
- A supplemental, annual update to keep subscribers current on relevant changes in IRS forms, requirements, and related tax procedures.
- Easy-to-use checklists highlighting such critical concerns as tax-exempt eligibility, reporting to the IRS, and tax compliance.
- A variety of sample documents, including organizational bylaws, letters of application, and completed IRS forms.
- Helpful practice aids, such as a comparison chart summarizing the differences between public and private charitable organizations.
- Practical tips and suggestions for handling such critical situations as preparing for and surviving an IRS examination.
Average customer rating:
|
Tax Planning and Compliance for Tax-Exempt Organizations, 2005 Supplement (Tax Planning and Compliance for Tax Exempt Organizations)
Jody Blazek
Manufacturer: Wiley
ProductGroup: Book
Binding: Paperback
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ASIN: 0471679909 |
Book Description
The 2005 supplement includes the following updates:
-
Legislative proposals and a new chief at the helm of the IRS Exempt Organization (EO) Division signal serious change in the regulation and oversight of tax-exempt organizations in the future.
-
The four key initiatives the division will focus on during its 2005 fiscal year include credit counseling, antiterrorism, excess compensation, and abusive schemes. Details of the plans for fiscal 2005 are set out in the IRS Exempt Organizations Implementing Guidelines issued November 2, 2004.
-
New Form 1023 has also been significantly redesigned. The good, challenging, and missing aspects of the format are presented in new Chapter 18.1A.
-
Proposals to enhance governance of tax-exempt organizations have come from several sources this year: the IRS’s compliance studies, state attorney generals and legislatures, and the Senate Finance Committee.
Average customer rating:
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Tax Planning and Compliance for Tax-Exempt Organizations: Forms, Checklists, Procedures (3rd ed)
Jody Blazek
Manufacturer: John Wiley & Sons
ProductGroup: Book
Binding: Hardcover
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ASIN: 0471293806 |
Book Description
This classic contains clear-cut answers to all procedural and tax process questions. There is straightforward information on changing UBI rules, joint ventures, sponsorships, deductions against UBI, preparation of IRS forms, and more. Includes checklists and complete citations.
This book is supplemented annually.
Customer Reviews:
Good taxation tool.......2002-01-31
This book is an excellent tool to know more about the tax procedure in the USA, specially for non-profit organizations.
Average customer rating:
- A great introductory resource
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Control Self-Assessment: Concepts and Applications
Dani Saad El-Dine
Manufacturer: South-Western Educational Pub
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Control Self-Assessment: A Practical Guide
ASIN: 0324226012 |
Book Description
This manual delivers balanced theory and practice for control self-assessment (CSA) and can serve as an authoritative reference for professionals or companies implementing - or planning to implement - control self-assessment. Supported by numerous examples and case illustrations, readers will benefit from the theory review, relevant practices and real-life applications. In addition, the guide can also be used for preparation for the Certification in Control Self-Assessment (CCSA) exam.
Customer Reviews:
A great introductory resource.......2007-01-16
There are a few books out there covering the topic of CSA, but this is one of the only CSA books I have been able to find that was written by someone who actually has the certification. If you are pursuing CSA certification or implementing a CSA program into your audit program, I reccomend this book along with a CSA test prep book. The two combined will give you enough information to develop an effective program.
Average customer rating:
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Auditing Concepts and Applications: A Risk-Analysis Approach
Larry F. Konrath
Manufacturer: South-Western Pub
ProductGroup: Book
Binding: Hardcover
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ASIN: 0538885734 |
Book Description
Known for his risk analysis approach, Konrath emphasizes auditor identification of risk factors and allocation of audit resources to high risk areas. This approach greatly increases the probability of detecting misstatements caused by errors and irregularities.
Customer Reviews:
Wasted Money.......1999-04-02
The book is confusing, does not outline the important topics and only three out of 16 or so chapters are on substantive testing.
Average customer rating:
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Auditing Concepts & Application
Larry F. Konrath
Manufacturer: West Group
ProductGroup: Book
Binding: Hardcover
General
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Auditing
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ASIN: 0314068813 |
Customer Reviews:
this book can solve a problem about cpa using materiality.......2001-08-23
materiality is confuse CPA many years and I have study this problem for many years.But this book has solve this problem very good.
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Tax Planning and Compliance for Tax-Exempt Organizations: 2007 Cumulative Supplement (Tax Planning & Compliance for Tax-Exempt Organizations: Rules, Checklists, Procedures Supplemen)
IRS Form 990: Tax Preparation Guide for Nonprofits
The Law of Tax-Exempt Organizations (Law of Tax Exempt Organizations)
