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Autorenporträt
JODY BLAZEK is a partner in Blazek & Vetterling, a CPA firm focusing on tax and financial planning for exempt organizations and the individuals who create, fund, and work with them and is recognized as a leading accountant in the field.
Inhaltsangabe
Preface
Part I QUALIFICATIONS OF TAX-EXEMPT ORGANIZATIONS
Chapter 1 Distinguishing Characteristics of Tax-Exempt Organizations
1.4 Role of the Internal Revenue Service
1.8 Developments Responding to COVID-19
Chapter 2 Qualifying Under IRC 501(c)(3)
2.2 Operational Test
Chapter 3 Religious Organizations
3.2 Churches
Chapter 4 Charitable Organizations
4.1 Relief of the Poor
4.3 Lessening the Burdens of Government
4.5 Advancement of Education and Science
4.6 Promotion of Health
Chapter 5 Educational, Scientific, and Literary Purposes and Prevention of Cruelty to Children and Animals
5.1 Educational Purposes
Chapter 6 Civic Leagues and Local Associations of Employees: 501(c)(4)
6.2 Qualifying and Nonqualifying Civic Organizations
Chapter 9 Social Clubs: 501(c)(7)
9.1 Organizational Requirements and Characteristics
9.4 Revenue Tests
Chapter 10 Instrumentalities of Government and Title-Holding Corporations
10.6 Requirements for IRC 501(c)(8) and (c)(10)
Chapter 11 Public Charities
11.2 "Inherently Public Activity" and Broad Public Support: 509(a)(1)
11.5 Difference Between 509(a)(1) and 509(a)(2)
11.9 Supporting Organization: 509(a)(3)
Part II STANDARDS FOR PRIVATE FOUNDATIONS
Chapter 12 Private Foundations--General Concepts
12.4 Termination of Private Foundation Status
Chapter 13 Excise Tax Based on Investment Income: IRC 4940
13.2 Capital Gains
Chapter 14 Self-Dealing: IRC 4941
14.2 Sale, Exchange, or Lease of Property
14.5 Transactions That Benefit Disqualified Persons
Chapter 15 Minimum Distribution Requirements: IRC 4942
15.1 Assets Used to Calculate Minimum Investment Return
15.2 Measuring Fair Market Value
15.4 Qualifying Distributions
Chapter 16 Excess Business Holdings and Jeopardizing Investments: IRC 4943 and 4944
16.1 Excess Business Holdings
16.2 Jeopardizing Investments
Chapter 17 Taxable Expenditures: IRC 4945
17.3 Grants to Individuals
17.4 Grants to Public Charities
Part III OBTAINING AND MAINTAINING TAX-EXEMPT STATUS
Chapter 18 IRS Filings, Procedures, and Policies
18.1 IRS Determination Process
18.2 Annual Filing of Form 990
18.3 Reporting Organizational Changes to the IRS
18.4 Weathering an IRS Examination
Chapter 19 Maintaining Exempt Status
19.1 Checklists
Chapter 20 Private Inurement and Intermediate Sanctions
20.2 Salaries and Other Compensation
20.10 Intermediate Sanctions
20.11 New 4960 Excise Tax on Excess Compensation
Chapter 21 Unrelated Business Income
21.4 Definition of Trade or Business
21.8 Unrelated Activities
21.10 Income Modifications
21.11 Calculating and Minimizing Taxable Income
Chapter 23 Electioneering and Lobbying
23.3 Tax on Political Expenditures
Chapter 24 Deductibility and Disclosures
24.1 Overview of Deductibility
24.2 The Substantiation and Quid Pro Quo Rules
24.3 Valuing Donor Benefits
Chapter 25 Employment Taxes
25.1 Distinctions Between Employees and Independent Contractors
