Understanding nonprofit and tax exempt organizations
By: Nicholas P. Cafardi, Jaclyn Fabean Cherry
Contributors: Cherry, Jaclyn Fabean
Edition: 2nd ed.
Series: Understanding series
Publisher: LexisNexis
Published: 2012
Place of publication: New Providence, NJ
Language: eng
ISBN-13: 9781422497579
Subjects: Nonprofit organizations; Charitable uses, trusts, and foundations; Taxation; Law and legislation
Notes: Includes index.
Table of contents: title: Introduction to tax exempt organizations; title: Structuring a nonprofit organization; title: Governance of nonprofit organizations; title: Dissolving a nonprofit organization; title: Rationales for tax exemption; title: IRS tests for tax exemption; title: Court imposed limits on tax exempt organizations; title: Religious organizations & churches; title: Educational organizations; title: Healthcare organizations; title: Arts organizations; title: Other IRC section 501(c)(3) organizations; title: IRC section 501(c)(4) : social welfare organizations; title: Other tax exempt organizations; title: IRC section 527 : political organizations; title: Unrelated business income tax; title: Charitable contributions; title: Fundraising; title: Private foundations; title: Securing & maintaining tax exempt status.