Planning Tax-Exempt Organizations

Planning Tax-Exempt Organizations contains all the analysis, practice commentary and straightforward guidance that organizations and practitioners need to obtain and maintain an entity's tax-exempt status under IRC Section 501 (c)(3).
by Update Editor - Robert J. Desiderio (Author)
Publisher: Matthew Bender Elite Products

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ISBN: 9780820551036
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Planning Tax-Exempt Organizations contains all the analysis, practice commentary and straightforward guidance that organizations and practitioners need to obtain and maintain an entity's tax-exempt status under IRC Section 501 (c)(3).

Rely on Detailed Legal Analysis and Information Vital to Your Practice, Including:

  • Planning a Nonprofit Corporation
  • Planning the Charitable Trust
  • Classification of IRC Section 501 (c)(3) Organizations
  • Limitations on IRC Section 501 (c)(3) Organizations
  • Private Foundations and Public Charities
  • Other Tax-Exempt Organizations (e.g., Social Welfare Organizations, Local Associations of Employees, Business Leagues, Social Clubs, and Apostolic Organizations)
  • Administrative Procedures

    Streamline Your Work with Easy-Reference Practice Tools, Including:

  • Practice notes
  • Caution notes
  • Comment notes
  • Examples
  • Useful charts and tables
  • Tables of cases, statutes, and IRS pronouncements
  • Quick reference index

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    Featured Authors

    Update Editor - Robert J. Desiderio

    Update Editor - Robert J. Desiderio

    Robert J. Desiderio practices with Sanchez, Mowrer and Desiderio, P.C., Albuquerque, NM, in the areas of tax law, tax-exempt organizations, and business and commercial transactions. He was dean of the University of New Mexico School of Law from 1979 to 1985 and from 1997 to 2003, and served as a professor of law for the school over several decades. He is currently Professor Emeritus at UNM, teaching State and Local Taxation, Tax-Exempt Organizations and Remedies.

    View all products by Update Editor - Robert J. Desiderio (2)

    Table of contents

  • Introduction to Tax Exempt Organizations
  • Planning a Nonprofit Corporation
  • Planning the Charitable Trust
  • An Introduction to the Structure, History and Policy of IRC Section 501
  • The IRC Section 501(c)(3) Organization
  • The Organizational and Operational Tests
  • The Charitable Organization
  • The Educational Organization
  • The Scientific Organization
  • The Religious Organization
  • Miscellaneous IRC Section 501(c)(3) Organizations
  • The Private Inurement Prohibition
  • The Action Organizations
  • Public Policy and IRC Section 501 (c)(3) Organizations
  • Taxation of Unrelated Business Income and Income from Debt-Financed Property
  • An IRC Section 501 (c)(3) Organization: Private Foundation or Public Charity
  • Private Foundations and Public Charities Defined
  • Special Private Foundations
  • Disqualified Persons
  • Excise Tax on Investment Income
  • Self Dealing
  • Failure to Distribute Income
  • Social Welfare Organizations (Exempt under IRC Section 501 (c)(4)) and Local Associations of Employees
  • Labor, Agricultural, and Horticultural Organizations
  • Business Leagues
  • Social Clubs
  • Fraternal Beneficiary Societies
  • Voluntary Employees' Beneficiary Associations
  • Fraternal Societies and Similar Organizations
  • Veteran's Organizations
  • Religious and Apostolic Organizations-Classified under IRC Section 501 (d)
  • Title Holding Companies
  • Application Requirements
  • Administrative Review
  • Judicial Review
  • Return Filing and Miscellaneous Requirements
  • Handling Internal Revenue Service Audits
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