Charities, Non-profits, and Philanthropy Under the Income Tax Act

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Publisher : CCH Canadian Limited
ISBN 13 : 9781553675587
Total Pages : 262 pages
Book Rating : 4.6/5 (755 download)

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Book Synopsis Charities, Non-profits, and Philanthropy Under the Income Tax Act by : William I. Innes

Download or read book Charities, Non-profits, and Philanthropy Under the Income Tax Act written by William I. Innes and published by CCH Canadian Limited. This book was released on 2006 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Property-tax Exemption for Charities

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Publisher : The Urban Insitute
ISBN 13 : 9780877667063
Total Pages : 440 pages
Book Rating : 4.6/5 (67 download)

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Book Synopsis Property-tax Exemption for Charities by : Evelyn Brody

Download or read book Property-tax Exemption for Charities written by Evelyn Brody and published by The Urban Insitute. This book was released on 2002 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contributors in municipal studies, law, and philanthropic studies discuss property-tax exemption for charities and how public perception on property-owning charities differs from reality. They survey the legal and political landscape of property-tax exemption for nonprofit organizations, examine the development of the current structure of nonprofit property-tax exemption and its legal rationales, and assess mechanisms adopted by local municipalities to offset some of the revenue lost because of exempt properties. Material originated at the December 1997 26th Annual Conference of the Association for Research on Nonprofit Organizations and Voluntary Action. Annotation copyrighted by Book News, Inc., Portland, OR.

Taxes

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Publisher :
ISBN 13 :
Total Pages : 734 pages
Book Rating : 4.:/5 (3 download)

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Book Synopsis Taxes by : Commission on Private Philanthropy and Public Needs

Download or read book Taxes written by Commission on Private Philanthropy and Public Needs and published by . This book was released on 1977 with total page 734 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Research Papers

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Publisher :
ISBN 13 :
Total Pages : 594 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Research Papers by : Commission on Private Philanthropy and Public Needs

Download or read book Research Papers written by Commission on Private Philanthropy and Public Needs and published by . This book was released on 1977 with total page 594 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Tax Law of Charitable Giving

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Publisher : John Wiley & Sons
ISBN 13 : 0470286512
Total Pages : 212 pages
Book Rating : 4.4/5 (72 download)

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Book Synopsis The Tax Law of Charitable Giving by : Bruce R. Hopkins

Download or read book The Tax Law of Charitable Giving written by Bruce R. Hopkins and published by John Wiley & Sons. This book was released on 2009-02-03 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Tax Law of Charitable Giving, Third Edition is completely revised, revamped, and updated. Written in plain English, it can help lawyers, managers, and development directors in tax-exempt organizations make sure they are up to date on all current regulations pertaining to charitable gifts. Detailed documentations and citations are provided. As well, references to regulations, rulings, cases, and tax literature are included. Professionals can ensure they are well prepared to make decisions about their organization s fund-development program.

The Charitable Tax Exemption

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Author :
Publisher : Routledge
ISBN 13 : 1000315320
Total Pages : 238 pages
Book Rating : 4.0/5 (3 download)

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Book Synopsis The Charitable Tax Exemption by : John D Colombo

Download or read book The Charitable Tax Exemption written by John D Colombo and published by Routledge. This book was released on 2019-07-11 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt: The tradition of tax-exempt status for nonprofit "charitable" organizations is well established, and few would argue with the principle. But the tax-exempt sector of the economy is vast and rapidly growing, resulting in the loss of billions of dollars of tax revenue. At the same time, we have no consensus on what purpose the charitable tax exemption serves, let alone agreement on what constitutes a charity. In this important addition to the theory of tax law, Colombo and Hall develop an original "donative" theory that links the charitable tax exemption to the ability of an organization to derive donative support from the community. Their theory not only makes intuitive sense but also receives support from economic, political, and moral theory. Its implications would rationalize the charitable tax exemption, comport with legal precedent, and simplify the administration of the law. The Charitable Tax Exemption is a major contribution to the theory of tax law and should be essential reading for a wide range of lawyers dealing with taxes. It will also be enlightening for anyone involved in the operation of a nonprofit organization

Tax-exempt Charitable Organizations

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Publisher :
ISBN 13 :
Total Pages : 756 pages
Book Rating : 4.:/5 (42 download)

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Book Synopsis Tax-exempt Charitable Organizations by : Paul Ellsworth Treusch

Download or read book Tax-exempt Charitable Organizations written by Paul Ellsworth Treusch and published by . This book was released on 1983 with total page 756 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume examines such topics as tax aspects of philanthropy, threshold decisions, limitations on "Action" organizations, tax on unrelated business income, the impact of the Tax Reform Act of 1969, private foundations and rules for public charities. Also included are pertinent sections of the Internal Revenue Code, rules and regulations, and tables of cases and statutes.

The Tax Law of Charitable Giving

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Publisher :
ISBN 13 :
Total Pages : 824 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis The Tax Law of Charitable Giving by : Bruce R. Hopkins

Download or read book The Tax Law of Charitable Giving written by Bruce R. Hopkins and published by . This book was released on 2000 with total page 824 pages. Available in PDF, EPUB and Kindle. Book excerpt: Charitable giving involves a complex set of rules and regulations with high monetary stakes. This book provides comprehensive information on the laws, definitions, and forms of various charitable gifts, ranging from art to real estate and beyond. This book is supplemented annually.

International Taxation of Philanthropy

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Publisher : IBFD
ISBN 13 : 9087220219
Total Pages : 431 pages
Book Rating : 4.0/5 (872 download)

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Book Synopsis International Taxation of Philanthropy by : Ineke Alien Koele

Download or read book International Taxation of Philanthropy written by Ineke Alien Koele and published by IBFD. This book was released on 2007 with total page 431 pages. Available in PDF, EPUB and Kindle. Book excerpt: Non-profit organizations are increasingly subjected to the forces of globalization. Although this should not come as a surprise, it is curious to note that the taxation of international philanthropy is an area where discrimination as to residence is still very obvious. Whereas domestic philanthropic flows of money enjoy substantial tax privileges throughout the democratic western world, these privileges often do not apply in situations where borders are crossed. In recent years, the importance of support from charities and social investments has increased substantially, but cross-border philanthropy still remains hampered by numerous tax issues. By comparing the relevant legal and tax systems in selected countries, and by taking into account other legal developments relevant to international philanthropy, the author attempts to find a common approach to solve the tax obstacles of international philanthropy. The book begins by defining the scope of the study including the concept of "landlock", political philosophies substantiating tax relief for philanthropic organizations and an analysis of bilateral treaties. This is followed by a comprehensive and comparative overview of the approach taken in three legal and tax systems regarding international philanthropy, i.e. Germany, the Netherlands and the United States. The work also examines whether EU law allows states (within and without the European Union) to maintain "landlocked" tax positions and, if so, under what type of conditions this may be permitted. The book concludes with a proposal of a new paradigm of non-discriminating treatment of philanthropy by examining ways to abolish landlocks.

The Tax Law of Charitable Giving, 2011 Cumulative Supplement

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Publisher : John Wiley & Sons
ISBN 13 : 0470610859
Total Pages : 98 pages
Book Rating : 4.4/5 (76 download)

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Book Synopsis The Tax Law of Charitable Giving, 2011 Cumulative Supplement by : Bruce R. Hopkins

Download or read book The Tax Law of Charitable Giving, 2011 Cumulative Supplement written by Bruce R. Hopkins and published by John Wiley & Sons. This book was released on 2011-02-02 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Tax Law of Charitable Giving, Fourth Edition is completely revised, revamped, and updated. Written in plain English, it can help lawyers, managers, and development directors in tax-exempt organizations make sure they are up to date on all current regulations pertaining to charitable gifts. Detailed documentations and citations are provided. As well, references to regulations, rulings, cases, and tax literature are included. Professionals can ensure they are well prepared to make decisions about their organization's fund-development program with this guide.

Research Papers: Taxes

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Author :
Publisher :
ISBN 13 :
Total Pages : 738 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Research Papers: Taxes by : Commission on Private Philanthropy and Public Needs

Download or read book Research Papers: Taxes written by Commission on Private Philanthropy and Public Needs and published by . This book was released on 1977 with total page 738 pages. Available in PDF, EPUB and Kindle. Book excerpt:

How Public is Private Philanthropy? Separating Reality from Myth

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Publisher : The Philanthropy Roundtable
ISBN 13 : 0985126590
Total Pages : 94 pages
Book Rating : 4.9/5 (851 download)

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Book Synopsis How Public is Private Philanthropy? Separating Reality from Myth by : Evelyn Brody

Download or read book How Public is Private Philanthropy? Separating Reality from Myth written by Evelyn Brody and published by The Philanthropy Roundtable. This book was released on 2012-06-18 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years, some public officials and advocacy groups have urged that private philanthropies be subject to more uniform standards and stricter government regulation ranging from board composition to grant distribution to philanthropies' charitable purposes. A major justification cited by advocates of these proposals is the claim that the charitable tax exemption and deduction are government subsidies, and thus philanthropic funds are "public money" and should be publicly controlled. Some advocates also claim that philanthropic assets are public money because philanthropies operate under state charters and are subject to state oversight. In the second edition of this monograph, legal scholars Evelyn Brody and John Tyler evaluate the legal basis of the "public money" claim. They conclude that it is not well founded in legal authority. State oversight of philanthropies is not based on an assertion that philanthropies are subject to state direction or that their assets belong to the public, they write. Similarly, the fact that philanthropies have state charters does not make them state agencies or subject them to the constraints that apply to public bodies. Finally, the philanthropies and their donors receive their federal tax benefits in return for the obligation to pursue public rather than private purposes and to comply with the laws designed to ensure the pursuit of such purposes. There is no evidence, Brody and Tyler find, that these benefits were meant to give government other types of control over philanthropies.

Tax Exempt Organizations

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Publisher :
ISBN 13 :
Total Pages : 1014 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Tax Exempt Organizations by : Nicholas P. Cafardi

Download or read book Tax Exempt Organizations written by Nicholas P. Cafardi and published by . This book was released on 2003 with total page 1014 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Private Foundations

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Publisher : John Wiley & Sons
ISBN 13 : 0470447370
Total Pages : 1172 pages
Book Rating : 4.4/5 (74 download)

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Book Synopsis Private Foundations by : Bruce R. Hopkins

Download or read book Private Foundations written by Bruce R. Hopkins and published by John Wiley & Sons. This book was released on 2008-12-03 with total page 1172 pages. Available in PDF, EPUB and Kindle. Book excerpt: With more than 50,000 private foundations in the United States and the increasing scrutiny of the IRS, this much-needed, annually updated manual provides you with a wide range of tax rules and regulations for these foundations. Coauthored by a lawyer and tax accountant, the revised and expanded Third Edition includes practical tax compliance suggestions and in-depth legal explanations. Capturing all-new developments in the private foundations arena, the new edition presents you with line-by-line instructions, sample-filled IRS forms, and complete citations.

Special behavioral studies, foundations, and corporations

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Publisher :
ISBN 13 :
Total Pages : 598 pages
Book Rating : 4.:/5 (32 download)

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Book Synopsis Special behavioral studies, foundations, and corporations by : Commission on Private Philanthropy and Public Needs

Download or read book Special behavioral studies, foundations, and corporations written by Commission on Private Philanthropy and Public Needs and published by . This book was released on 1977 with total page 598 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Nonprofit Law Made Easy

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Publisher : John Wiley & Sons
ISBN 13 : 1119215420
Total Pages : 275 pages
Book Rating : 4.1/5 (192 download)

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Book Synopsis Nonprofit Law Made Easy by : Bruce R. Hopkins

Download or read book Nonprofit Law Made Easy written by Bruce R. Hopkins and published by John Wiley & Sons. This book was released on 2015-08-26 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: The ins and outs of law in the nonprofit sector--made easy! Written by renowned author Bruce R. Hopkins, Nonprofit Law Made Easy is a must-read guide for executives, board members, officers, accountants, fundraisers, and others who handle legal issues that affect the way nonprofit organizations are formed and operated. Nonprofit Law Made Easy presents in-depth discussions on such hot topics as acquiring and maintaining tax-exempt status, reporting requirements, charitable giving, disclosure requirements, unrelated business activities, fundraising, corporate governance principles, and board member liability. It also includes crucial information on avoiding nonprofit law traps and navigating governance and liability issues. Packed with practical tips and hard-to-find, authoritative advice, Nonprofit Law Made Easy demystifies complex legal issues with plain-language explanations of laws and regulations for non-legal professionals.

Who Benefits from the Nonprofit Sector?

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Publisher : University of Chicago Press
ISBN 13 : 9780226110523
Total Pages : 308 pages
Book Rating : 4.1/5 (15 download)

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Book Synopsis Who Benefits from the Nonprofit Sector? by : Charles T. Clotfelter

Download or read book Who Benefits from the Nonprofit Sector? written by Charles T. Clotfelter and published by University of Chicago Press. This book was released on 1992-10-15 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over a million nonprofit organizations, from day-care centers and neighborhood churches to major research universities and metropolitan hospitals, are currently relied upon to deliver an array of essential social services. This is in keeping with a historical conviction that private voluntary action, as opposed to government intervention, should address as many of the nation's social needs as possible. But just how much to rely on the nonprofit sector is the question at the center of a growing debate. Critics challenge the assumption that nonprofit organizations have successfully directed much of their benefits toward the poor and disadvantaged - an assumption that has to date justified favorable tax treatment for donations and nonprofit operations. Who Benefits from the Nonprofit Sector? examines all the major elements of the nonprofit sector - health services, educational and research institutions, religious organizations, social services, arts and cultural organizations, and foundations - describing each institution and its function, and then exploring how their benefits are distributed across various economic classes. The book's findings indicate that while few institutions serve primarily the poor, there is no evidence of a gross distribution of benefits upwards toward the more affluent. The source of an institution's funding is also shown to be an important determinant in how its benefits are distributed. They show, for example, that: . Nonprofit nursing homes and drug treatment centers have a lower concentration of Medicaid patients than their for-profit public counterparts do. Twenty-seven percent of social service agencies serve primarily the poor, and the large majority ofthese received most of their income from the federal government. The effective educational subsidy (i.e., cost of education less tuition) per person at both public and private univenities increases with income. The analysis of this data makes for a book with profound implications for future social and tax policy.