Tax Planning and Compliance for Tax-Exempt Organizations / Wiley Nonprofit Law, Finance, and Management Series (PDF)

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.