Planning Guide for the Law of Tax-Exempt Organizati***免税机构法规划指南：策略与解释 mobi 下载 网盘 caj lrf pdf txt 阿里云

An indispensable reference tool, offering professionals hands-onlegal and tax planning tips 　

An essential guide for professionals representing and advising tax-exempt ***anizati***, Planning Guide for the Law of Tax-Exempt Organizati*** offers a wide variety of practical planning tips, guidance, and helpful information for better meeting clients' needs. This essential companion to the bestselling The Law of Tax-Exempt Organizati***, Ninth Edition is a valuable, go-to resource for lawyers and accountants, directors and officers of nonprofit ***anizati***, as well as managers and c***ultants for tax-exempt ***anizati***.

Written by the leading legal authority in the nonprofit sector, Planning Guide for the Law of Tax-Exempt Organizati*** features a digest of recent legislation, court opini***, and IRS public and private rulings, as well as checklists of forms and an inventory of penalties.

Additionally, it features?commentaries designed to provide guidance and perspective to tax-exempt professionals and ***anizati*** as to how to cope with the developments in the law affecting their practices and the operation of their programs.

作者简介：

Bruce R. Hopkins is the country's leading authority on tax-exempt ***anizati*** and is a senior partne***ith the firm Polsinelli Shalton Flanigan Suelthaus PC. He is also the author of nineteen books, including The Law of Tax-Exempt Organizati***, Ninth Edition, Nonprofit Law Made Easy, 650 Essential Nonprofit Law Questi*** Answered, The Law of Fundraising, Third Edition, Private Foundati***: Tax Law and Compliance, Second Edition, The Tax Law of Charitable Giving, Third Edition, The Law of Intermediate Sancti***, and The Law of Tax-Exempt Healthcare Organizati***, Second Edition, as well as the newsletter Bruce R. Hopkins' Nonprofit Counsel, all published by Wiley.

CHAPTER 1　Form of Organization and Governance Principles

　Basic Decision: Nonprofit or For-Profit

　Location

　Form of Organization

　Name

　Governing Board

　Officers

　Key Employees

　Management Companies

　Minutes

　Other Documents

　Corporate Governance Principles

　Board Member Resp***ibilities and Duties

　Protecti*** against Personal Liability

　Minimizing Board Member Liability

　Watchdog Agencies

CHAPTER 2 Acquisition and Maintenance of Tax-Exempt Status

　Nonprofit Organizati***

　Concept of Tax Exemption

　Eligibility for Tax-Exempt Status

　Categories of Tax-Exempt Organizati***

　Determining Appropriate Category of Tax Exemption

　Concept of Recognition of Tax Exemption

　Applying for Recognition of Tax Exemption

　Legal Aspects of Form 1023

　Bizarre Positi*** Taken by the IRS

　Legal Aspects of Form 1024

　Preparation of Applicati***

　Reliance on Determination

　Maintenance of Exempt Status

　Material Changes

　Changes in Form

　Group Exemption

CHAPTER 3 Private Benefit

　Overview of Private Benefit Law

　Acti*** by Exempt Organizati***

　Issues, Strategies, and Commentaries

　Conclusi*** (Rei***ti***)

CHAPTER 4 Public Charity and Private Foundation Classification

　Law Basics

　Glossary

　Qualifying for and Maintaining Public Charity Status

　Focus on Supporting Organizati***

　Terminati***

　Private Foundation Rules

　Charitable Giving Rules

　Donor-Advised Funds

CHAPTER 5 Advocacy Activities

　Concept of Advocacy

　Attempts to Influence Legislation

　Participation in Political Campaign Activities

　Political Organizati***

　Internet Activities

　Other Forms of Advocacy

CHAPTER 6 Subsidiaries

　Definition of Subsidiary

　Determining Need for Subsidiary

　Legal Form of Subsidiary

　Bifurcation Basics

　Tax-Exempt Subsidiaries

　Taxable Subsidiaries

　Subsidiaries in Partnerships

　Tax Treatment of Revenue from Subsidiary

　For-Profit Subsidiaries and Public Charity Status

　Social Enterprise

　Practical Operational C***iderati***

CHAPTER 7 Partnerships and Other Joint Ventures

　Partnerships and Joint Venture Basics

　Flow-Through Entities

　Partnerships--Details

　Limited Liability Companies--Details

　Other Joint Ventures

　W*** Entity Joint Ventures--Commentary

　……

CHAPTER 8 Unrelated Business Rules

CHAPTER 9 Annual information Returns

CHAPTER 10 Disclosure Requirements

CHAPTER 11 Planning in the Face of Difficult Court Opini***

CHAPTER 12 The Legal Audit

Appendices

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书籍介绍

An indispensable reference tool, offering professionals hands-onlegal and tax planning tips

An essential guide for professionals representing and advising tax-exempt ***anizati***, Planning Guide for the Law of Tax-Exempt Organizati*** offers a wide variety of practical planning tips, guidance, and helpful information for better meeting clients' needs. This essential companion to the bestselling The Law of Tax-Exempt Organizati***, Ninth Edition is a valuable, go-to resource for lawyers and accountants, directors and officers of nonprofit ***anizati***, as well as managers and c***ultants for tax-exempt ***anizati***.

Written by the leading legal authority in the nonprofit sector, Planning Guide for the Law of Tax-Exempt Organizati*** features a digest of recent legislation, court opini***, and IRS public and private rulings, as well as checklists of forms and an inventory of penalties.

Additionally, it features?commentaries designed to provide guidance and perspective to tax-exempt professionals and ***anizati*** as to how to cope with the developments in the law affecting their practices and the operation of their programs.