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More About This Title Tax Planning and Compliance for Tax-Exempt Organizations, Fourth Edition 2009 Cumulative Supplement
PART ONE QUALIFICATIONS OF TAX-EXEMPT ORGANIZATIONS.
*Chapter One: Distinguishing Characteristics of Tax-Exempt Organizations.
*Chapter Two: Qualifying under IRC §501(c)(3).
Chapter Three: Religious Organizations.
*Chapter Four: Charitable Organizations.
*Chapter Five: Educational, Scientific, and Literary Purposes and Prevention of Cruelty to Children and Animals.
*Chapter Six: Civic Leagues and Local Associations of Employees: §501(c)(4).
*Chapter Seven: Labor, Agricultural, and Horticultural Organizations: §501(c)(5).
*Chapter Eight: Business Leagues.
Chapter Nine: Social Clubs: §501(c)(7).
*Chapter Ten: Instrumentalities of Government and Title-Holding Corporations.
*Chapter Eleven: Public Charities.
PART TWO STANDARDS FOR PRIVATE FOUNDATIONS.
*Chapter Twelve: Private Foundations—General Concepts.
*Chapter Thirteen: Excise Tax Based on Investment Income: IRC §4940.
*Chapter Fourteen: Self-Dealing: IRC §4941.
*Chapter Fifteen: Minimum Distribution Requirements: IRC §4942.
*Chapter Sixteen: Excess Business Holdings and Jeopardizing Investments: IRC §4943 and §4944.
*Chapter Seventeen: Taxable Expenditures: IRC §4945.
PART THREE OBTAINING AND MAINTAINING TAX-EXEMPT STATUS.
*Chapter Eighteen: IRS Filings, Procedures, and Policies.
Appendix 18-A: New Form 1023 (Filled In).
Appendix 18-B: Form 8734: Support Schedule for Advance Ruling Period.
Appendix 18-C: Schedules for Form 1023: Completed by Churches, Schools, Hospitals, and Others.
*Appendix 18-D: Form 990 (New).
*Appendix 18-E: Form 990-EZ (New).
*Chapter Nineteen: Maintaining Exempt Status.
*Chapter Twenty: Private Inurement and Intermediate Sanctions.
*Chapter Twenty-One: Unrelated Business Income.
Chapter Twenty-Two: Relationships with Other Organizations and Businesses.
*Chapter Twenty-Three: Electioneering and Lobbying.
*Chapter Twenty-Four: Deductibility and Disclosures.
Appendix 24-A: State Sales Tax Exemptions.
Appendix 24-B: Checklist for Initial Registrations.
Chapter Twenty-Five: Employment Taxes.
Chapter Twenty-Six: Mergers, Bankruptcies, and Terminations.
Table of Cases.
Table of IRS Revenue Rulings.
Table of IRS Revenue Procedures.