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ISBN: 9780820551036
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ISBN: 9781579112882
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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
  • Authors / Contributors

    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