Tax-exempt organizations : organizational and operational requirements /
"... describes the operation of organizations exempt from federal income taxation under the Internal Revenue Code of 1986, as amended. Tax-exempt organizations are required to meet both the Organizational Test and the Operational Test in order to qualify for tax-exempt status. This Portfolio e...
Saved in:
Main Author: | |
---|---|
Corporate Authors: | , |
Other Authors: | |
Format: | Online Book |
Language: | English |
Published: |
Arlington, VA :
Tax Management Inc.,
2019-
|
Series: | Tax management portfolios ;
450-2nd |
Subjects: | |
Online Access: | https://www.bloomberglaw.com/product/tax/citation/tm%20451 |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Summary: | "... describes the operation of organizations exempt from federal income taxation under the Internal Revenue Code of 1986, as amended. Tax-exempt organizations are required to meet both the Organizational Test and the Operational Test in order to qualify for tax-exempt status. This Portfolio emphasizes the Operational Test. There is much overlap in the Organizational Test and the Operational Test so readers should be careful to consult both this Portfolio and its companion, Tax Management Portfolio No. 450, Tax-Exempt Organizations: Operational Requirements. Because [section] 501(c)(3) organizations dominate the tax-exempt community, the Portfolio concentrates on the operational aspects of those organizations." |
---|---|
Item Description: | Kept up to date by replacement pages "This portfolio revises and supersedes 450 and 451 T.M." "Bloomberg BNA"--Cover |
Physical Description: | v. (loose-leaf) : forms ; 28 cm |
Publication Frequency: | Updated irregularly |
Bibliography: | Includes bibliographical references |
ISBN: | 9781633593091 1633593096 |