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: Bruce R. Hopkins, Jody Blazek Название: The Tax Law of Private Foundations: 2019 Cumulative Supplement + website ISBN: 1119614244 ISBN-13(EAN): 9781119614241 Издательство: Wiley Рейтинг: Цена: 121440.00 T Наличие на складе: Поставка под заказ. Описание: The Celtic-speaking communities of Southern Gaul interacted with the ancient Mediterranean world during a period of constantly evolving cultural configurations. Using sociolinguistics and archaeology, this book investigates evidence for multilingualism and multiple identities from the foundation of Greek Marseille in 600 BC to the final phases of Roman Imperial power.
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: Bruce R. Hopkins Название: The Tax Law of Charitable Giving: 2019 Cumulative Supplement ISBN: 1119539323 ISBN-13(EAN): 9781119539322 Издательство: Wiley Рейтинг: Цена: 121440.00 T Наличие на складе: Невозможна поставка. Описание: The classic reference for charitable gift regulations, updated for 2019
The Tax Law of Charitable Giving is the leading guide to the law, rules, and regulations governing charitable giving. Author Bruce R. Hopkins is the most respected authority in the field; in this book, he provides a comprehensive update on the latest changes to the law, new Treasury Department regulations, and much more to help lawyers, managers, and development directors in tax-exempt organizations stay up-to-date on all regulations pertaining to charitable gifts. The companion website provides additional tables, appendices, IRS guidelines, and other useful documents to help nonprofits make fully informed decisions about their fund-development programs.
As quickly as tax law evolves, it remains the nonprofit's responsibility to stay up-to-date and compliant with all relevant regulations. This book provides a definitive reference for the latest changes, new laws, and upcoming legislation to provide an accessible one-stop reference.
Examine the latest changes to the laws surrounding charitable giving
Learn how the new healthcare tax affects pooled income funds
Understand the Treasury Department's new regulations for reporting, appraisal, and more
Access reference tables, IRS guidelines, and other useful documents
Charitable gifts are the cornerstone of the nonprofit organization's support, and American taxpayers give more than any other group worldwide. The rules surrounding these gifts are complex, but compliance is critical to the health of the organization. The Tax Law of Charitable Giving provides an authoritative reference for all aspects of the law, with the most up-to-date information available anywhere.
Автор: Bruce R. Hopkins, Alicia M. Beck Название: The Law of Fundraising: 2019 Cumulative Supplement ISBN: 1119539579 ISBN-13(EAN): 9781119539575 Издательство: Wiley Рейтинг: Цена: 158400.00 T Наличие на складе: Невозможна поставка. Описание: Untangle the web of fundraising regulations, with the latest updates for 2019
The Law of Fundraising is the definitive reference by the field's most respected authority, and the only book to tackle the increasingly complex maze of federal and state fundraising regulations. Updated to cover the latest changes to fundraising law for 2019, this book includes new coverage of donor-advised funds, international fundraising, and the IRS's charitable spending initiative alongside updates on Form 990, political fundraising, and more. Both state and federal regulations are covered with an emphasis on administrative, tax, and constitutional law, alongside expert discussion on compliance issues, trends, and upcoming legislation. Accessible language aids in conceptual understanding, while extensive tables of cases, IRS rulings and pronouncements, checklists, and sample forms facilitate correct application. The companion website features additional tables, appendices, IRS guidelines, and other useful documents, providing attorneys, accountants, and nonprofit professionals with a rich toolkit for ensuring compliance.
With all topics pertaining to finance under increasing federal scrutiny, laws surrounding fundraising are becoming increasingly difficult to parse. Mistakes can impact the nonprofit's bottom line, so keeping up-to-date is crucial; this book provides a comprehensive reference to the latest developments, along with expert forecasting of what is to come.
Understand the latest state and federal laws surrounding fundraising activities
Learn how the law governs Internet fundraising and other emerging issues
Get up to date on the new rules surrounding donor-advised funds and international fundraising
Examine prospective laws, regulatory trends, and how new rules impact fundraising professionals
Fundraising is critical to the nonprofit's ability to carry out their mission, yet the regulatory tangle at both the state and federal level can be a nightmare to navigate. The Law of Fundraising streamlines compliance with the latest legal developments and invaluable tools for application.
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