Effective strategies for non-profit entities in a profit-based world
Joint Ventures Involving Tax-Exempt Organizations examines the procedures, rules, and regulations surrounding joint ventures and partnerships, emphasizing tax-exempt status preservation. Revised and updated to align with current 2017 Tax Act, this supplement offers expert interpretation and practical guidance to professionals seeking a complete reference, including an analysis of impact of the "siloing" of the UBIT rules, the new Opportunity Zone Funds which will incentivize investors in designated census tracts, inter alia. Sample documents enable quick reference and demonstrate real-world application of new laws and guidelines. The discussion delves into planning strategies that can be applied to joint ventures and partnerships while maintaining tax-exempt status, and which joint ventures are best suited for a particular organization.
Widely accepted business strategies for profit-based entities, joint ventures, partnerships, and alliances are increasingly being used by nonprofits in need of additional financial support in challenging economic environments. This book provides invaluable guidance to appropriate planning and structuring while complying with tax-exemption guidelines.
Identify the most appropriate transactions for nonprofit organizations
Recognize potential problems stemming from debt restructuring and asset protection plans
Reference charitable organization, partnerships, and joint venture taxation guidelines
Understand which joint venture configurations are best suited to tax-exempt organizations
Joint ventures and partnerships are currently employed by a variety of not-for-profit organizations while maintaining their tax-exempt status. Hospitals, research laboratories, colleges and universities, charter and special-needs schools, low-income housing developments, and many others are reaping the benefits of joint venture participation--but without careful planning and accurate interpretation of current laws, these benefits can be erased by loss of tax-exempt status. Joint Ventures Involving Tax-Exempt Organizations provides practical, up-to-date guidance on realizing the full benefits and avoiding the hazards unique to nonprofit organizations.
Автор: Bickford Kitty Название: Texas Do Your Own Nonprofit: The Only GPS You Need for 501c3 Tax Exempt Approval ISBN: 1633085716 ISBN-13(EAN): 9781633085718 Издательство: Неизвестно Рейтинг: Цена: 37840.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: IRS JUST CHANGED EVERYTHING - 2020 UPDATES INCLUDED. DON`T BUY THIS BOOK if you want jargon and complicated explanations. You will be disappointed with the easy-to-understand concepts presented in plain English for people who want a nonprofit set up right the first time, but don`t want to pay an attorney.
Автор: Thomas K. Hyatt, Bruce R. Hopkins Название: The Law of Tax–Exempt Healthcare Organizations 2019 Supplement: + website ISBN: 1119539889 ISBN-13(EAN): 9781119539889 Издательство: Wiley Рейтинг: Цена: 184800.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Get up to date on 2019 healthcare law and newly relevant issues
The Law of Tax-Exempt Healthcare Organizations 2019 Supplement provides complete and comprehensive practitioner updates and analysis in a single volume. Tackling complex legal issues with plain-English explanations and the appropriate citations, this guide is a must-have resource for organizations and their advisors. The companion website provides extensive appendices for further reference, as well as helpful downloadable tables that facilitate a more efficient approach to practice.
Healthcare law is a complex field, and keeping up with the frequent changes to federal law is itself a full time job. This book eliminates the need for extended research time by collecting all of the newest and relevant guidelines into one place.
Get up to date on the latest IRS forms, guidance, and procedures
Interpret complex legal issues correctly and appropriately
Reference relevant federal guidelines quickly and easily
Access extensive appendices and tables to streamline application
As the field evolves and new issues arise, practitioners need a working knowledge of the legal implications behind organizational activities, structure, practices, and more. This most recent annual supplement to The Law of Tax-Exempt Healthcare Organizations is a must-have resource for anyone in the field.
Автор: Michael I. Sanders Название: Joint Ventures Involving Tax–Exempt Organizations: 2019 Cumulative Supplement ISBN: 1119615852 ISBN-13(EAN): 9781119615859 Издательство: Wiley Рейтинг: Цена: 124610.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Sometimes you get tired, doing this thing we call justice. You feel burned out or disillusioned. Sometimes you just need a word from the Lord. In these daily devotions, Donna Barber offers life-giving words of renewal and hope for those engaged in the resistance to injustice. When your legs are tired from marching and your knees are bruised from kneeling, you can experience rest and healing.
This book is an indispensable guide to navigating the complex maze of nonprofit tax rules and regulations. A clear and fully cited description of the requirements for the various categories of tax-exempt entities from public charities, private foundations, civic associations, business leagues, and social clubs to title-holding companies and governmental entities can be found. Practical guidance on potential for income tax on revenue-producing enterprises along with explanations of many exceptions to taxability is provided. Issues raised by Internet activity, advertising, publishing, providing services, and much more are explained.
This useful guide covers the many significant issues facing nonprofit organizations, including compensation and possible private inurement, affiliation, separations and mergers, donor disclosures, lobbying and electioneering, and employment taxes.
Offers a supplemental, annual update to keep subscribers current on relevant changes in IRS forms, requirements, and related tax procedures
Includes easy-to-use checklists highlighting such critical concerns as tax-exempt eligibility, reporting to the IRS, and comprehensive tax compliance issues
Features a variety of sample documents for private foundations, including penalty abatement requests and sharing space agreements
Provides helpful practice aids, such as a comparison of the differences between public and private charities, charts reflecting lobbying limits for different types of entities, and listings of rulings and cases that illustrate permissible activity for each type of organizations compared to impermissible activity
Filled with practical tips and suggestions for handling such critical situations as preparing for and surviving an IRS examination, Tax Planning and Compliance for Tax-Exempt Organizations, Fifth Edition provides guidance for the significant issues facing nonprofit organizations.
Автор: Jody Blazek Название: Tax Planning and Compliance for Tax–Exempt Organizations ISBN: 111954095X ISBN-13(EAN): 9781119540953 Издательство: Wiley Рейтинг: Цена: 242880.00 T Наличие на складе: Поставка под заказ. Описание:
A practical guide to handling the challenges facing tax-exempt organizations, written by a leading authority
Tax Planning and Compliance for Tax-Exempt Organizations, Sixth Edition ensures that you have the practical knowledge to handle critical tax situations. This book provides guidance for the significant issues facing nonprofit organizations. It's an essential guide to navigating the complexities of nonprofit tax rules and regulations. Packed with checklists and suggestions starting with Exhibit 1.1, Organizations Reference Chart and Exhibit 1.2, Suitability for Tax-Exempt Status, this guide helps anyone that creates, advises, or manages a nonprofit organization.
Now, you can better understand the requirements for various categories of tax-exempt organizations: public charities, private foundations, civic associations, business leagues, and social clubs, as well as title-holding companies and governmental entities. You'll discover practical guidance on the issue of potentially owing income tax on revenue-producing enterprises. Clear explanations cover the many exceptions to taxability. Tax issues related to internet activity, advertising, publishing, services, and much more are all addressed in this tax planning guide designed specifically for nonprofit and tax-exempt nonprofit organizations.
Use extensive quick checklists that cover tax-exempt eligibility, reporting to the IRS, and tax compliance
Find detailed instructions for submitting a variety of exemption applications and tax forms
See sample documents, such as organizational bylaws, letters of application, and completed IRS forms
Refer to tools and practice aids, such as a comparison chart summarizing the differences between public and private charitable organizations
Written by one of the leading authorities in the field, the book also delves into recent tax law changes affecting nonprofits and other tax-exempt organizations. This indispensable guide can offer direction and support if you are challenged to successfully navigate the complex maze of nonprofit tax rules and regulations.
Автор: Bruce R. Hopkins Название: The Law of Tax–Exempt Organizations ISBN: 1119538041 ISBN-13(EAN): 9781119538042 Издательство: Wiley Рейтинг: Цена: 265050.00 T Наличие на складе: Невозможна поставка. Описание:
Tax-exempt law explained, for lawyers and nonlawyers alike
The Law of Tax-Exempt Organizations has, for decades, been the definitive single-volume source of legal information for nonprofit lawyers and managers alike. Author Bruce R. Hopkins is widely recognized as the leading authority on the subject; in this thoroughly revised Twelfth Edition, he provides all the updates you need to stay current on the latest changes to tax code, regulatory, and case law developments. Annual supplements available with the book will ensure that you don't miss any important updates.
Making solid decisions about the future of any tax-exempt organization requires a firm and up-to-date understanding of the relevant tax and other law. This reference provides guidance on the latest developments in eligibility for tax exemption, the private inurement and private benefit doctrines, nonprofit governance, lobbying, political campaign activity, public charities, private foundations, donor-advised funds, unrelated business activities, reporting, disclosure requirements, and more.
Understand the tax code, regulations, and case law pertaining to all categories of tax-exempt organizations
Access the nonprofit law standard reference guide, written by the leading legal expert on tax-exempt organizations
Prepare yourself to make well-founded strategic decisions about the current and future actions of your organization
Review annual supplements that provide plain-English information on changes for each tax year
Written in a practical format that's accessible to lawyers and non-lawyers alike, The Law of Tax-Exempt Organizations, Twelfth Edition, is a trustworthy resource for anyone involved in advising or managing charitable organizations, social welfare entities, associations, clubs, or any other type of tax-exempt entity.
Nonprofits enjoy privileges not available to other organizations. But these privileges come with obligations: Nonprofits must comply with special IRS rules and regulations to maintain their tax-exempt status. Practical, comprehensive, and easy to understand, Every Nonprofit's Tax Guide explains ongoing and annual IRS compliance requirements for nonprofits, including:
a detailed look at Form 990
line-by-line instructions for Form 990-EZ
conflicts of interest and compensation rules
charitable giving rules
unrelated taxable business income rules
lobbying and political activity restrictions, and
nonprofit bookkeeping
Whether you are just starting your nonprofit or are well established, you'll find all the information you need to avoid the most common issues nonprofits run into with the IRS.
This edition is completely updated to cover changes under the Tax Cuts and Jobs Act.
