Tax Planning and Compliance for Tax-Exempt Organizations : (Record no. 123768)
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| 000 -LEADER | |
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| fixed length control field | 05949nam a22004813i 4500 |
| 001 - CONTROL NUMBER | |
| control field | EBC4815047 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240729131122.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2017 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781119352259 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781119352112 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC4815047 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL4815047 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (CaPaEBR)ebr11354726 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)975225079 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | KF6449.B53 2017 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.73052668 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Blazek, Jody. |
| 245 10 - TITLE STATEMENT | |
| Title | Tax Planning and Compliance for Tax-Exempt Organizations : |
| Remainder of title | Rules, Checklists, Procedures, 2017 Cumulative Supplement. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 5th ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Somerset : |
| Name of producer, publisher, distributor, manufacturer | John Wiley & Sons, Incorporated, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2017. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2017. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (223 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | Wiley Nonprofit Authority Series |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Cover -- Title Page -- Copyright -- Contents -- Preface -- Part I: Qualifications of Tax-Exempt Organizations -- Chapter 2: Qualifying Under IRC 501(c)(3) -- * 2.2 Operational Test -- *Chapter 3: Churches -- 3.2 Churches -- Chapter 4: Charitable Organizations -- 4.2 Promotion of Social Welfare -- * 4.3 Lessening Burdens of Government -- 4.6 Promotion of Health -- Chapter 5: Educational, Scientific, and Literary Purposes, and Prevention of Cruelty to Children and Animals -- 5.1 Educational Purposes -- 5.4 Testing for Public Safety -- Chapter 6: Civic Leagues and Local Associations of Employees: 501(c)(4) -- 6.1 Comparison of (c)(3) and (c)(4) Organizations -- * 6.2 Qualifying and Nonqualifying Civic Organizations -- * 6.4 Neighborhood and Homeowner's Associations -- 6.5 Disclosures of Nondeductibility -- Chapter 8: Business Leagues: 501(c)(6) -- 8.2 Meaning of "Common Business Interest" -- 8.3 Line of Business -- * 8.4 Rendering Services for Members -- Chapter 9: Social Clubs: 501(c)(7) -- * 9.1 Organizational Requirements and Characteristics -- 9.4 Revenue Tests -- Chapter 10: Instrumentalities of Government and Title-Holding Organizations -- 10.2 Governmental Units -- * 10.3 Qualifying for 501(c)(3) Status -- Chapter 11: Public Charities -- 11.1 Distinction between Public and Private Charities -- 11.6 Supporting Organizations 509(a)(3) -- Part II: Standards for Private Foundations -- Chapter 12: Private Foundations-General Concepts -- 12.2 Special Rules Pertaining to Private Foundations -- 12.4 Termination of Private Foundation Status -- Chapter 13: Excise Tax Based on Investment Income: IRC 4940 -- * 13.2 Capital Gains -- Chapter 14: Self-Dealing: IRC 4941 -- 14.1 Definition of Self-Dealing -- * 14.2 Sale, Exchange, or Lease of Property -- 14.3 Loans -- 14.4 Compensation. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 14.5 Transactions That Benefit Disqualified Persons -- * 14.7 Sharing Space, People, and Expenses -- * 14.8 Indirect Deals -- 14.9 Property Held by Fiduciaries -- 14.10 Issues Once Self-Dealing Occurs -- Chapter 15: Minimum Distribution Requirements: IRC 4942 -- 15.1 Assets Used to Calculate Minimum Investment Return -- 15.2 Measuring Fair Market Value -- * 15.4 Qualifying Distributions -- 15.6 Satisfying the Distribution Test -- Chapter 16: Excess Business Holdings and Jeopardizing Investments: IRC 4943 and 4944\ -- 16.1 Excess Business Holdings -- 16.2 Jeopardizing Investments -- 16.3 Program-Related Investments -- 16.4 Penalty Taxes -- Chapter 17: Taxable Expenditures: IRC 4945 -- 17.1 Lobbying -- * 17.3 Grants to Individuals -- * 17.4 Grants to Public Charities -- * 17.5 Grants to Foreign Organizations -- 17.8 Excise Tax Payable -- Part III: Obtaining and Maintaining Tax-Exempt Status -- Chapter 18: IRS Filings, Procedures, and Policies -- * 18.1 Determination Process -- * 18.2 Annual Filing of Forms 990 -- 18.3 Reporting Organizational Changes to the IRS -- 18.4 Weathering an IRS Examination -- * 18.5 When an Organization Loses its Tax-Exempt Status -- Chapter 19: Maintaining Exempt Status -- 19.1 Checklists -- Chapter 20: Private Inurement and Intermediate Sanctions -- 20.1 Defining Inurement -- 20.2 Salaries and Other Compensation -- * 20.4 Finding Salary Statistics -- 20.8 Services Rendered for Individuals -- 20.10 Intermediate Sanctions -- Chapter 21: Unrelated Business Income -- 21.1 IRS Scrutiny of Unrelated Business Income -- 21.4 Definition of Trade or Business -- 21.5 What Is Unrelated Business Income? -- * 21.7 "Substantially Related" -- * 21.8 Unrelated Activities -- 21.10 Income Modifications -- * 21.11 Calculating and Minimizing Taxable Income. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 21.12 Debt-Financed Property -- 21.13 Museums -- 21.15 Publishing -- Chapter 23: Electioneering and Lobbying -- 23.1 Election Campaign Involvement -- 23.2 Voter Education versus Candidate Promotion -- Chapter 24: Deductibility and Disclosures -- * 24.1 Overview of Deductibility -- 24.2 Substantiation and Quid Pro Quo Rules -- Chapter 25: Employment Taxes -- 25.2 Ministers -- Index -- EULA. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Nonprofit organizations--Taxation--Law and legislation--United States. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Adams, Amanda. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Blazek, Jody |
| Title | Tax Planning and Compliance for Tax-Exempt Organizations |
| Place, publisher, and date of publication | Somerset : John Wiley & Sons, Incorporated,c2017 |
| International Standard Book Number | 9781119352112 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Wiley Nonprofit Authority Series |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=4815047">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=4815047</a> |
| Public note | Click to View |
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