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Qualifying as a Nonprofit Tax-Exempt Organization: A Guide for Attorneys, Accountants, and Executive Management (Criminal Justice; 2) - Hardcover

Kopnski, Michelle; Sughrue, Robert

 
9780899304830: Qualifying as a Nonprofit Tax-Exempt Organization: A Guide for Attorneys, Accountants, and Executive Management (Criminal Justice; 2)
Hardcover
ISBN 10: 0899304834 ISBN 13: 9780899304830
Verlag: Praeger, 1991

Inhaltsangabe

Though frequently used interchangeably, the terms tax-exempt organization and nonprofit organization do not carry the same legal definition. Nonprofit enterprises are those that do not distribute earnings in the form of dividends or distributions, so while all tax-exempt organizations are nonprofit, not all nonprofit organizations are necessarily tax-exempt. This work provides a comprehensive look at the federal Internal Revenue code governing tax-exempt status, carefully detailing the criteria specified in the code and related Treasury Regulations. Also outlined are the presribed procedures for filing for tax-exempt status.

Robert N. Sughrue and Michelle L. Kopnski present a thorough discussion of the various types of tax-exempt organizations and the characteristics unique to each. Sections 501(c), 521, 527, and 528 of the Internal Revenue Code are closely analyzed, and the organizational tests of 501(c)(3) institutions are provided. In addition, accounting systems for tax-exempt organizations, internal controls, and reporting requirements are also covered. Among the other topics addressed by Sughrue and Kopnski are unrelated business taxable income, private foundations, financial considerations in tax-exempt and other nonprofit organizations, and financial considerations and practical applications. Students and professionals in the fields of finance, investment, accounting, and law will find this work to be a useful reference tool, and academic, public, and law libraries will consider it a worthwhile addition to their collections.

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Über die Autorin bzw. den Autor

Michelle Kopnski, Robert N. Sughrue

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Verlag
Praeger
Erscheinungsdatum
1991
Sprache
Englisch
ISBN 10 
0899304834
ISBN 13 
9780899304830
Einband
Gebundene Ausgabe
Anzahl der Seiten
232
Kontakt zum Hersteller
preigu GmbH & Co. KG
mail@preigu.de

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