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...
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| 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 |
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| LEADER | 00000nai a2200000Ii 4500 | ||
|---|---|---|---|
| 001 | 1111631562 | ||
| 003 | OCoLC | ||
| 005 | 20190806041930.0 | ||
| 008 | 190806c20199999vau x l b 0 2eng d | ||
| 020 | |a 9781633593091 | ||
| 020 | |a 1633593096 | ||
| 040 | |a SLA |b eng |e rda |c SLA | ||
| 043 | |a n-us--- | ||
| 049 | |a VLAM | ||
| 090 | |a KF6289.A1 |b .T34 v.450 2019 | ||
| 100 | 1 | |a Beckwith, Edward J | |
| 245 | 1 | 0 | |a Tax-exempt organizations : |b organizational and operational requirements / |c by Edward J. Beckwith and William J. Culbertson |
| 260 | |a Arlington, VA : |b Tax Management Inc., |c 2019- | ||
| 300 | |a v. (loose-leaf) : |b forms ; |c 28 cm | ||
| 310 | |a Updated irregularly | ||
| 490 | 1 | |a Tax management portfolios : estates, gifts, and trusts ; |v 450-2nd | |
| 500 | |a Kept up to date by replacement pages | ||
| 500 | |a "This portfolio revises and supersedes 450 and 451 T.M." | ||
| 500 | |a "Bloomberg BNA"--Cover | ||
| 504 | |a Includes bibliographical references | ||
| 505 | 0 | |a General considerations: Introduction -- Advantages to tax exemption -- Disadvantages to tax exemption -- Section 501(c) tax-exempt organizations -- Other tax-exempt organizations -- Governmental entities and instrumentalities -- Section 501(c)(3) Organizations -- Distinction between public charities and private foundations -- Section 508 notice requirements -- Private inurement, private benefit, and intermediate sanctions -- Legislative and political activities -- Engaging in a trade or business -- Excise tax on accommodation parties in tax shelter transactions | |
| 520 | |a "... 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." | ||
| 650 | 0 | |a Tax exemption |z United States | |
| 650 | 0 | |a Charitable uses, trusts, and foundations |x Taxation |z United States | |
| 700 | 1 | |a Culbertson, Edward J | |
| 710 | 2 | |a Tax Management Inc | |
| 710 | 2 | |a Bloomberg BNA | |
| 830 | 0 | |a Tax management portfolios ; |v 450-2nd | |
| 856 | 4 | 1 | |u https://www.bloomberglaw.com/product/tax/citation/tm%20451 |
| 907 | |a .b2411738 | ||
| 998 | |a secnd | ||
| 999 | |c 114792 | ||
| 852 | |a Law Library |b Second Floor |h KF6289.A1 .T34 v.450 2019 |p 33940004514293 | ||