Planning Guide for the Law of Tax-Exempt Organizations免税机构法规划指南

书籍目录

CHAPTER 1　Form of Organization and Governance Principles　Basic Decision: Nonprofit or For-Profit　Location　Form of Organization　Name　Governing Board　Officers　Key Employees　Management Companies　Minutes　Other Documents　Corporate Governance Principles　Board Member Responsibilities and Duties　Protections against Personal Liability　Minimizing Board Member Liability　Watchdog AgenciesCHAPTER 2  Acquisition and Maintenance of Tax-Exempt Status　Nonprofit Organizations　Concept of Tax Exemption　Eligibility for Tax-Exempt Status　Categories of Tax-Exempt Organizations　Determining Appropriate Category of Tax Exemption　Concept of Recognition of Tax Exemption　Applying for Recognition of Tax Exemption　Legal Aspects of Form 1023　Bizarre Positions Taken by the IRS　Legal Aspects of Form 1024　Preparation of Applications　Reliance on Determination　Maintenance of Exempt Status　Material Changes　Changes in Form　Group ExemptionCHAPTER 3  Private Benefit　Overview of Private Benefit Law　Actions by Exempt Organizations　Issues, Strategies, and Commentaries　Conclusions (Reiterations)CHAPTER 4  Public Charity and Private Foundation Classification　Law Basics　Glossary　Qualifying for and Maintaining Public Charity Status　Focus on Supporting Organizations　Terminations　Private Foundation Rules　Charitable Giving Rules　Donor-Advised FundsCHAPTER 5  Advocacy Activities　Concept of Advocacy　Attempts to Influence Legislation　Participation in Political Campaign Activities　Political Organizations　Internet Activities　Other Forms of AdvocacyCHAPTER 6  Subsidiaries　Definition of Subsidiary　Determining Need for Subsidiary　Legal Form of Subsidiary　Bifurcation Basics                   　Tax-Exempt Subsidiaries　Taxable Subsidiaries　Subsidiaries in Partnerships　Tax Treatment of Revenue from Subsidiary　For-Profit Subsidiaries and Public Charity Status　Social Enterprise　Practical Operational ConsiderationsCHAPTER 7  Partnerships and Other Joint Ventures　Partnerships and Joint Venture Basics　Flow-Through Entities　Partnerships--Details　Limited Liability Companies--Details　Other Joint Ventures　Whole Entity Joint Ventures--Commentary　……CHAPTER 8  Unrelated Business RulesCHAPTER 9  Annual information ReturnsCHAPTER 10  Disclosure RequirementsCHAPTER 11  Planning in the Face of Difficult Court OpinionsCHAPTER 12  The Legal AuditAppendices

作者简介

An indispensable reference tool, offering professionals hands-onlegal and tax planning tips 



An essential guide for professionals representing and advising tax-exempt organizations, Planning Guide for the Law of Tax-Exempt Organizations offers a wide variety of practical planning tips, guidance, and helpful information for better meeting clients' needs. This essential companion to the bestselling The Law of Tax-Exempt Organizations, Ninth Edition is a valuable, go-to resource for lawyers and accountants, directors and officers of nonprofit organizations, as well as managers and consultants for tax-exempt organizations.



Written by the leading legal authority in the nonprofit sector, Planning Guide for the Law of Tax-Exempt Organizations features a digest of recent legislation, court opinions, and IRS public and private rulings, as well as checklists of forms and an inventory of penalties.



Additionally, it features?commentaries designed to provide guidance and perspective to tax-exempt professionals and organizations as to how to cope with the developments in the law affecting their practices and the operation of their programs.

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