Tax planning and compliance for tax-exempt organizations : rules, checklists, procedures. 2021 cumulative supplement

Cover
Title Page
Copyright Page
Contents
Preface
Part I Qualifications of Tax-Exempt Organizations
	Chapter 1 Distinguishing Characteristics of Tax-Exempt Organizations
		§ 1.8 Developments Responding to COVID-19
	Chapter 2 Qualifying Under IRC § 501(c)(3)
		§ 2.2 Operational Test
	Chapter 3 Religious Organizations
		§ 3.2 Churches
	Chapter 4 Charitable Organizations
		§ 4.3 Lessening the Burdens of Government
		§ 4.5 Advancement of Education and Science
		§ 4.6 Promotion of Health
	Chapter 5 Educational, Scientific, and Literary Purposes and Prevention of Cruelty to Children and Animals
		§ 5.1 Educational Purposes
	Chapter 6 Civic Leagues and Local Associations of Employees: § 501(c)(4)
		§6.2 Qualifying and Nonqualifying Civic Organizations
	Chapter 9 Social Clubs: § 501(c)(7)
		§ 9.4 Revenue Tests
	Chapter 11 Public Charities
		§ 11.2 “Inherently Public Activity” and Broad Public Support: § 509(a)(1)
		§ 11.5 Difference between § 509(a)(1) and § 509(a)(2)
Part II Standards for Private Foundations
	Chapter 12 Private Foundations—General Concepts
		§ 12.4 Termination of Private Foundation Status
	Chapter 14 Self-Dealing: IRC § 4941
		§ 14.2 Sale, Exchange, or Lease of Property
		§ 14.5 Transactions That Benefit Disqualified Persons
	Chapter 15 Minimum Distribution Requirements: IRC § 4942
		§ 15.1 Assets Used to Calculate Minimum Investment Return
		§ 15.2 Measuring Fair Market Value
		§ 15.4 Qualifying Distributions
	Chapter 16 Excess Business Holdings and Jeopardizing Investments: IRC §§ 4943 and 4944
		§ 16.1 Excess Business Holdings
		§ 16.2 Jeopardizing Investments
	Chapter 17 Taxable Expenditures: IRC § 4945
		§ 17.3 Grants to Individuals
		§ 17.4 Grants to Public Charities
Part III Obtaining and Maintaining Tax-Exempt Status
	Chapter 18 IRS Filings, Procedures, and Policies
		§ 18.1 IRS Determination Process
		§ 18.2 Annual Filing of Form 990
		§ 18.4 Weathering an IRS Examination
	Chapter 19 Maintaining Exempt Status
		§ 19.1 Checklists
	Chapter 20 Private Inurement and Intermediate Sanctions
		§ 20.11 New § 4960 Excise Tax on Excess Compensation
	Chapter 21 Unrelated Business Income
		§ 21.4 Definition of Trade or Business
		§ 21.8 Unrelated Activities
		§ 21.10 Income Modifications
		§ 21.11 Calculating and Minimizing Taxable Income
	Chapter 23 Electioneering and Lobbying
		§ 23.3 Tax on Political Expenditures
	Chapter 24 Deductibility and Disclosures
		§ 24.1 Overview of Deductibility
		§ 24.2 The Substantiation and Quid Pro Quo Rules
		§ 24.3 Valuing Donor Benefits
	Chapter 25 Employment Taxes
		§ 25.1 Distinctions Between Employees and Independent Contractors
Index
EULA