The 2007 Cumulative Supplement includes the following updates:  The 2006 version of Form 990-PF, filled in to illustrate reporting issues, is included in Chapter 12. The IRS has substantially revised the application for recognition of exemption filed by private foundations (and other charitable organizations), Form 1023. This application is included in supplemental materials for Chapter 2, along with some details about preparation of the form and some traps inherent therein. Discussion of application of self-dealing rules, the personal services exception, the exception for incidental benefits, and foundation-funded disaster relief programs. Summary of the Enactment of the Pension Protection Act of 2006. Discussion of the IRS’s restructuring which has brought–among other units–the Exempt Organizations Compliance Unit, the Data Analysis Unit, and the Review of Operations Unit. The significance of these units is reflected in the recently issued IRS report on its Executive Compensation Compliance Initiative project.

Private Foundations: Tax Law and Compliance, 2007 Cumulative Supplement

Business & Money

Blazek, Jody

Hopkins, Bruce R.

Management & Leadership

wiley

Supplemented annually to keep subscribers up-to-date on relevant changes in IRS forms, requirements, and related tax procedures, the Fourth Edition is a comprehensive guide to achieving and maintaining exempt-status for your nonprofit organization. Helpful tools such as easy-to-use checklists and comprehensive, line-by-line instructions for completing a variety of exemption applications and tax forms are included.

Tax Planning and Compliance for Tax-Exempt Organizations, 2008 Cumulative Supplement: Rules, Checklists, Procedures

Business Development & Entrepreneurship

Tax Planning And Compliance For Tax-Exempt Organizations 2009 Cumulative Supplement Forms, Checklists, Procedures Fourth Edition

Tax Planning and Compliance for Tax-Exempt Organizations: Forms, Checklists, Procedures, 2009 Cumulative Supplement, 4th Edition

With more than 50,000 private foundations in the United States and the increasing scrutiny of the IRS, this much-needed, annually updated manual provides you with a wide range of tax rules and regulations for these foundations. Coauthored by a lawyer and tax accountant, the revised and expanded Third Edition includes practical tax compliance suggestions and in-depth legal explanations. Capturing all-new developments in the private foundations arena, the new edition presents you with line-by-line instructions, sample-filled IRS forms, and complete citations.

Private Foundations: Tax Law and Compliance

John Wiley&Sons, Inc.

A line-by-line preparation guide to the completely new and revised Form 990 for nonprofit organizations 
The accurate and complete preparation of Form 990―the information return that must be filed annually by most types of tax-exempt organizations―is a key factor in maintaining public image and fundraising capabilities. The newly redesigned Form 990 was released in December 2008 with significant revisions to the initial June 2007 draft. Preparation of the new return will require tax-exempt organizations to gather extensive new information about their activities for disclosure on the new form beginning with their 2008 tax year. 
In Revised Form 990: A Line-by-Line Preparation Guide, authors Jody Blazek―who with other AICPA Task Force members was instrumental in effecting changes to the original IRS draft of the form―and Amanda Adams, provide step-by-step and line-by- ine analysis and preparation guidelines for nonprofit professionals and nonprofessionals alike charged with preparing and submitting the form. 
This hands-on workbook walks you through the process of producing an annual report to the IRS that demonstrates continued qualification for exempt status for a nonprofit organization, explaining the information requested page by page and part by part. It addresses the issues and challenges for each part, particularly the new schedules. As each part is explained, the authors suggest when certain answers have negative consequences. Guidance is provided for functional expense reporting and generally accepted accounting principles for reporting revenues. A good discussion of the differences between book and tax reporting and records needed to accurately display financials for tax purposes is included. The Form 990-PF and Form 990-T are also examined.

Revised Form 990: A Line-by-Line Preparation Guide

Adams, Amanda

Private Foundations Tax Law and Compliance 2010 Supplement Third Edition Bruce R. Hopkins Jody Blazek

Private Foundations: Tax Law and Compliance (Wiley Nonprofit Law, Finance and Management Series)

With more than 50,000 private foundations in the United States and the increasing scrutiny of the IRS, this much-needed, annually updated manual provides you with a wide range of tax rules and regulations for these foundations. Coauthored by a lawyer and tax accountant, the revised and expanded Third Edition includes practical tax compliance suggestions and in-depth legal explanations. Capturing all-new developments in the private foundations arena, this new edition presents you with line-by-line instructions, sample-filled IRS forms, and complete citations.

Private Foundations: Tax Law and Compliance 2011 Cumulative Supplement (Wiley Nonprofit Law, Finance and Management Series)

Tax Planning and Compliance for Tax-Exempt Organizations, 2010 Cumulative Supplement

An essential, timesaving guide for accountants, lawyers, nonprofit executives and directors, consultants, and volunteers This book is an indispensable guide to navigating the complex maze of nonprofit tax rules and regulations. A clear and fully cited description of the requirements for the various categories of tax-exempt entities from public charities, private foundations, civic associations, business leagues, and social clubs to title-holding companies and governmental entities can be found. Practical guidance on potential for income tax on revenue-producing enterprises along with explanations of many exceptions to taxability is provided. Issues raised by Internet activity, advertising, publishing, providing services, and much more are explained. This useful guide covers the many significant issues facing nonprofit organizations, including compensation and possible private inurement, affiliation, separations and mergers, donor disclosures, lobbying and electioneering, and employment taxes. <ul>
<li>Offers a supplemental, annual update to keep subscribers current on relevant changes in IRS forms, requirements, and related tax procedures</li> <li>Includes easy-to-use checklists highlighting such critical concerns as tax-exempt eligibility, reporting to the IRS, and comprehensive tax compliance issues</li> <li>Features a variety of sample documents for private foundations, including penalty abatement requests and sharing space agreements</li> <li>Provides helpful practice aids, such as a comparison of the differences between public and private charities, charts reflecting lobbying limits for different types of entities, and listings of rulings and cases that illustrate permissible activity for each type of organizations compared to impermissible activity</li> </ul>
Filled with practical tips and suggestions for handling such critical situations as preparing for and surviving an IRS examination, Tax Planning and Compliance for Tax-Exempt Organizations, Fifth Edition provides guidance for the significant issues facing nonprofit organizations.

Tax Planning and Compliance for Tax-Exempt Organizations: Rules, Checklists, Procedures

Provides clear, concise instructions for filing 990s and other important IRS forms and documents; obtaining tax exemption; reporting to boards, auditors and the IRS; testing ongoing tax compliance; and managing lobbying expenditures and unrelated business income. Also incorporates expanded discussions of definitions of different types of nonprofits; qualifying under various categories; unrelated business income; employment taxes; joint ventures and partnerships; loss of exemption; and bankruptcy. Includes easy-to-use checklists, line-by-line instructions for completing applications and forms, sample documents, practice aids and tips and suggestions for handling special situations. Annual supplements keep subscribers apprised of relevant changes in IRS forms, requirements and procedures.

Tax Planning and Compliance for Tax-Exempt Organizations: Forms, Checklists, Procedures 1995 Cumulative Supplement

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