Understanding nonprofit and tax exempt organizations
By: Nicholas P. Cafardi, Jaclyn B. Cherry.
Contributors: Cherry, Jaclyn Fabean.
Publisher: LexisNexis/Matthew Bender
Published: 2006
Place of publication: Newark
Language: eng
Number of pages: 421
Subjects: Nonprofit organizations -- Taxation -- Law and legislation -- United States; Charitable uses, trusts, and foundations -- Taxation -- Law and legislation -- United States; Nonprofit organizations -- Law and legislation -- United States; Charitable uses, trusts, and foundations -- Law and legislation -- United States
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 clubs & fraternal benefit organizations; 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.