Planning Tax-Exempt Organizations contains all the analysis, practice commentary and straightforward guidance that organizations and practitioners need to obtain and maintain an entity's tax-exempt status under IRC Section 501 (c)(3). Rely on Detailed Legal Analysis and Information Vital to Your Practice, Including: ac Planning a Nonprofit Corporation ac Planning the Charitable Trust ac Classification of IRC Section 501 (c)(3) Organizations ac Limitations on IRC Section 501 (c)(3) Organizations ac Private Foundations and Public Charities ac Other Tax-Exempt Organizations (e.g., Social Welfare Organizations, Local Associations of Employees, Business Leagues, Social Clubs, and Apostolic Organizations) ac Administrative Procedures Streamline Your Work with Easy-Reference Practice Tools, Including: ac Practice notes ac Caution notes ac Comment notes ac Examples ac Useful charts and tables ac Tables of cases, statutes, and IRS pronouncements ac Quick reference indexPrior to 2010, the threshold amount was $25, 000. Organizations ... If, however, the organization is a As 509(a)(3) supporting organization, it must file a Form 990 or 990-EZ. See IRS Form 990, Instructions at 3 (2012), 2011-5, IRB As 3. 4 IRS Formanbsp;...
|Title||:||Planning Tax-Exempt Organizations|
|Author||:||Robert J. Desiderio|
|Publisher||:||LexisNexis - 2015-03-25|