Tax Planning and Compliance for Tax-Exempt Organizations, 2006 Cumulative Supplement : Rules, Checklists, Procedures Book

Note to the Reader: Sections not in the main bound volume are indicated by “(New)” after the title. Material new to or modified in this supplement is indicated by an asterisk (*) in the left margin in the Contents and throughout the Supplement.

PART I: QUALIFICATIONS OF TAX-EXEMPT ORGANIZATIONS.

*Chapter Two: Qualifying Under IRC §501(c)(3).

*Chapter Three: Religious Organizations.

*Chapter Four: Charitable Organizations.

*Chapter Six: Civic Leagues and Local Associations of Employees: §501(c)(4).

*Chapter Seven: Labor, Agricultural, and Horticultural Organizations: §501(c)(5).

*Chapter Nine: Social Clubs: §501(c)(7).

*Chapter Ten: Instrumentalities of Government and Title-Holding Corporations.

*Chapter Eleven: Public Charities.

PART II: STANDARDS FOR PRIVATE FOUNDATIONS.

*Chapter Twelve: Private Foundations—General Concepts.

*Chapter Thirteen: Excise Tax Based on Investment Income: IRC §4940.

*Chapter Fourteen: Self-Dealing: IRC §4941.

*Chapter Fifteen: Minimum Distribution Requirements: IRC §4942.

*Chapter Sixteen: Excess Business Holdings and Jeopardizing Investments: IRC §4943 and §4944.

*Chapter Seventeen: Taxable Expenditures: IRC §4945.

PART III: OBTAINING AND MAINTAINING TAX-EXEMPT STATUS.

*Chapter Eighteen: IRS Filings, Procedures, and Policies.

Appendix 18–A: New Form 1023 (Filled In).

Appendix 18–B: Form 8734: Support Schedule for AdvanceRuling Period.

Appendix 18–C: Schedules for Form 1023: Completed by Churches, Schools, Hospitals, and Others.

Appendix 18–D: Form 990 (New).

*Chapter Twenty: Private Inurement and Intermediate Sanctions.

*Chapter Twenty-One: Unrelated Business Income.

*Chapter Twenty-Two: Relationships with Other Organizations and Businesses.

*Chapter Twenty-Three: Electioneering and Lobbying.

*Chapter Twenty-Four: Deductibility and Disclosures.

Appendix 24–A: State Sales Tax Exemptions.

Appendix 24–B: Checklist for Initial Registrations.

*Chapter Twenty-Five Employment Taxes.

*Chapter Twenty-Six Mergers, Bankruptcies, and Terminations.

*Table of Cases.

*Table of IRS Revenue Rulings.

*Table of IRS Revenue Procedures.

Index.