Tax Planning and Compliance for Tax-Exempt Organizations : Rules, Checklists, Procedures

Cover -- Title Page -- Copyright -- Contents -- List of Exhibits -- Preface -- About the Author -- Acknowledgments -- Part I Qualifications of Tax-Exempt Organizations -- Chapter 1 Distinguishing Characteristics of Tax-Exempt Organizations -- 1.1 Differences between Exempt and Nonexempt Organizations -- 1.2 Nomenclature -- 1.3 Ownership and Control -- 1.4 Role of the Internal Revenue Service -- 1.5 Suitability as an Exempt Organization -- 1.6 Start-Up Tax and Financial Considerations -- 1.7 Choosing the Best Form of Organization -- Chapter 2 Qualifying Under IRC 501(c)(3) -- 2.1 Organizational Test -- 2.2 Operational Test -- Chapter 3 Religious Organizations -- 3.1 Types of Religious Organizations -- 3.2 Churches -- 3.3 Religious Orders -- 3.4 Religious and Apostolic Associations -- Chapter 4 Charitable Organizations -- 4.1 Relief of the Poor -- 4.2 Promotion of Social Welfare -- 4.3 Lessening the Burdens of Government -- 4.4 Advancement of Religion -- 4.5 Advancement of Education and Science -- 4.6 Promotion of Health -- 4.7 Cooperative Hospital Service Organizations -- Chapter 5 Educational, Scientific, and Literary Purposes and Prevention of Cruelty to Children and Animals -- 5.1 Educational Purposes -- 5.2 Literary Purposes -- 5.3 Scientific Purposes -- 5.4 Testing for Public Safety -- 5.5 Fostering National or International Amateur Sports Competition (But Only If No Part of Its Activities Involves the Provision of Athletic Facilities or Equipment) -- 5.6 Prevention of Cruelty to Children or Animals -- Chapter 6 Civic Leagues and Local Associations of Employees: 501(c)(4) -- 6.1 Comparison of (c)(3) and (c)(4) Organizations -- 6.2 Qualifying and Nonqualifying Civic Organizations -- 6.3 Local Associations of Employees -- 6.4 Neighborhood and Homeowner's Associations -- 6.5 Disclosures of Nondeductibility.