Tax Planning and Compliance for Tax-Exempt Organizations Forms, Checklists, Procedures

Partial table of contents: QUALIFYING FOR EXEMPTION. Distinguishing Characteristics of Tax-Exempt Organizations. Religious Organizations. Educational, Scientific, and Literary Purposes and Prevention of Cruelty to Children and Animals. Labor, Agricultural, and Horticultural Organizations: ?501(c)(5). Instrumentalities of the Government: ?501(c)(1), Title-Holding Corporations: ?501(c)(2) and ?501(c)(25). PRIVATE FOUNDATIONS. Private Foundations-General Concepts. Self-Dealing: IRC ?4941. Minimum Distribution Requirements: IRC ?4942. Taxable Expenditures: IRC ?4945. IRS RECOGNITION. Obtaining Recognition of Exempt Status. MAINTAINING EXEMPT STATUS. Unrelated Business Income. Truth in Fund-Raising. Bankruptcy. COMMUNICATING WITH THE IRS. Successful Preparation of Forms 990, 990EZ, 990-PF, and 990-T. Communicating with the Internal Revenue Service. Bibliography. Tables. Index.Blazek, Jody is the author of 'Tax Planning and Compliance for Tax-Exempt Organizations Forms, Checklists, Procedures' with ISBN 9780471584995 and ISBN 0471584991.