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!
|
Table of Contents:
- 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