Tax planning and compliance for tax-exempt organizations : forms, checklists and procedures : 2000 supplement

목차 (Table of Contents)

• CONTENTS
• PART Ⅰ: QUALIFYING FOR EXEMPTION
• 1 Distinguishing Characteristics of Tax-Exempt Organizations = 3
• 2 Qualifying Under IRC 501(c)(3) = 6
• 2.1 Organizational Test = 6
• 2.2 Operational Test = 7
• 4 Charitable Organizations = 15
• 4.3 Lessening the Burdens of Government = 15
• 4.6 Promotion of Health = 15
• 5 Educational, Scientific, and Literary Purposes and Prevention of Cruelty to Children and Animals = 18
• 5.1 Educational Purposes = 18
• 5.5 Fostering Amateur Sports Competition = 19
• 6 Civic Leagues and Local Associations of Employees : 501(c)(4) = 20
• 6.1 Comparison of(c)(3)and (c)(4) Organizations = 20
• 6.4 Disclosures of Nondeductability = 21
• 7 Labor, Agricultural, and Horticultural Organizations : 01(c)(5) = 22
• 7.1 Labor Unions = 22
• 7.2 Agricultural Groups = 23
• 8 Business Leagues : 501(c)(6) = 24
• 8.4 Rendering Services for Members = 24
• 8.6 Membership Categories = 25
• 9 Social Clubs : 501(c)(7) = 26
• 9.1 Organizational Requirements = 26
• 9.5 Unrelated Business Income Tax = 27
• 10 Instrumentalities of Government and Title-Holding Corporations = 28
• 10.2 Governmental Units = 28
• 11 Public Charities = 29
• 11.2 "Inherently Public Activity" and Broad Public Support : 509(a)(2) = 29
• 11.3 Community Foundations = 30
• 11.4 Service-Providing Organizations : 509(a)(2) = 30
• 11.5 Difference Between 509(a)(1) and 509(a)(2) = 30
• 11.6 Supporting Organizations : 509(a)(3) = 31
• PART Ⅱ : PRIVATE FOUNDATIONS
• 12 Private Foundations - General Concepts = 35
• 12.2 Special Rules Pertaining to Private Foundation = 35
• 13 Excise Tax Based on Investment Income : IRC 4940 = 37
• 13.1 Formula for Taxable Income = 37
• 13.2 Capital Gains = 37
• 13.5 Foreign Foundations = 38
• 14 Self-Dealing : IRC 4941 = 40
• 14.1 Definition of Self-Dealing = 40
• 14.2 Sale, Exchange, or Lease of Property = 40
• 14.4 Compensation = 42
• 14.5 Transactions That Benefit Disqualified Persons = 43
• 14.7 Sharing Space, People, and Expenses = 44
• 14.9 Property Held by Fiduciaries = 44
• 15 Minimum Distribution Requirements : IRC 4942 = 45
• 15.1 Assets Used to Calculate Minimum Investment Return = 45
• 15.2 Measuring Fair Market Value = 46
• 15.4 Qualifying Distributions = 46
• 15.5 Private Operating Foundations = 49
• 15.6 Excise Tax Satisfying the Distribution Test(New) = 53
• 16 Excess Business Holdings and Jeopardizing Investments : IRC 4943 and 4944 = 55
• 16.1 Excess Business Holdings = 55
• 16.2 Jeopardizing Investments = 56
• 17 Taxable Expenditures : IRC 4945 = 57
• 17.1 Lobbying = 57
• 17.3 Grants to Individuals = 58
• 17.4 Grants to Public Charities = 58
• 17.5 Expenditure Responsibility Grants = 61
• 17.6 Noncharitable Expenditures = 61
• PART Ⅲ : IRS RECOGNITION
• 18 Obtaining Recognition of Exempt Status = 65
• 18.1 Form 1023 : Exemption Under IRC 501(c)(3) = 65
• PART Ⅳ : MAINTAINING EXEMPT STATUS
• 19 Maintaining Exempt Status = 71
• 20 Private Inurement and Intermediate Sanctions = 73
• 20.1 Defining Inurement = 73
• 20.2 Salaries and Other Compensation = 74
• 20.9 Intermediate Sanctions = 74
• 21 Unrelated Business Income = 77
• 21.2 History of the Unrelated Business Income Tax = 77
• 21.6 "Regularly Carried On" = 78
• 21.8 Unrelated Activities = 78
• 21.9 The Exception = 82
• 21.10 Income Modifications = 84
• 21.12 Debt-Financed Income = 86
• 21.13 Museums = 86
• 22 Relationships with Other Organizations and Businesses = 87
• 22.2 Creation of(c)(3) by(c)(4), (5), or(6) = 87
• 22.3 Alliances with Investors = 87
• 23 Electioneering and Lobbying = 89
• 23.1 Election Campaign Involvement = 89
• 23.2 Voter Education versus Candidate Promotion = 90
• 23.3 Tax on Political Expenditures = 93
• 23.5 Permissible Amounts of Lobbying = 94
• 24 Deductibility and Disclosures = 96
• 24.1 Overview of Deductibility = 96
• 24.2 The Substantiation and Quid Pro Quo Rules = 98
• 24.5 State and Local Regulations = 98
• 25 Employment Taxes = 99
• 25.1 Distinctions Between Employees and Independent Contractors = 99
• 25.3 Reporting Requirements = 100
• 26 Mergers, Bankruptcies, and Terminations = 101
• 26.1 Mergers and Other Combinations = 101
• PART Ⅴ : COMMUNICATING WITH THE IRS
• 27 Successful Preparation of Forms 990, 990EZ, 990-T, and 990-PF = 105
• 27.1 Filing Forms 990 = 105
• 27.2 Public Inspection of Forms 990 and 1023 = 105
• 27.9 Part Ⅴ, List of Officers, Directors, and Trustees = 111
• 27.13 Special Considerations for Form 990-PF = 112
• 28 Communicating with the Internal Revenue Service = 115
• 28.1 Reorganization of IRS Exempt Organization Division = 115
• 28.2 How to Report Changes to the IRS = 116
• Table of Cases = 121
• Table of IRS Revenue Rulings and Revenue Procedures = 123
• Index = 125