Property-tax Exemption for Charities

Download Property-tax Exemption for Charities PDF Online Free

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

DOWNLOAD NOW!


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.

Tax on Unrelated Business Income of Exempt Organizations

Download Tax on Unrelated Business Income of Exempt Organizations PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 32 pages
Book Rating : 4.3/5 (126 download)

DOWNLOAD NOW!


Book Synopsis Tax on Unrelated Business Income of Exempt Organizations by : United States. Internal Revenue Service

Download or read book Tax on Unrelated Business Income of Exempt Organizations written by United States. Internal Revenue Service and published by . This book was released on 1979 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxation for Voluntary Organisations

Download Taxation for Voluntary Organisations PDF Online Free

Author :
Publisher :
ISBN 13 : 9780719914492
Total Pages : 27 pages
Book Rating : 4.9/5 (144 download)

DOWNLOAD NOW!


Book Synopsis Taxation for Voluntary Organisations by : Paul Bater

Download or read book Taxation for Voluntary Organisations written by Paul Bater and published by . This book was released on 1995 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Charitable Tax Exemption

Download The Charitable Tax Exemption PDF Online Free

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

DOWNLOAD NOW!


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

International Taxation of Philanthropy

Download International Taxation of Philanthropy PDF Online Free

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

DOWNLOAD NOW!


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.

Tax Planning and Compliance for Tax-Exempt Organizations

Download Tax Planning and Compliance for Tax-Exempt Organizations PDF Online Free

Author :
Publisher : John Wiley & Sons
ISBN 13 : 0470903449
Total Pages : 898 pages
Book Rating : 4.4/5 (79 download)

DOWNLOAD NOW!


Book Synopsis Tax Planning and Compliance for Tax-Exempt Organizations by : Jody Blazek

Download or read book Tax Planning and Compliance for Tax-Exempt Organizations written by Jody Blazek and published by John Wiley & Sons. This book was released on 2012-02-07 with total page 898 pages. Available in PDF, EPUB and Kindle. Book excerpt: An essential, timesaving guide for accountants, lawyers, nonprofit executives and directors, consultants, and volunteers This book is an indispensable guide to navigating the complex maze of nonprofit tax rules and regulations. A clear and fully cited description of the requirements for the various categories of tax-exempt entities from public charities, private foundations, civic associations, business leagues, and social clubs to title-holding companies and governmental entities can be found. Practical guidance on potential for income tax on revenue-producing enterprises along with explanations of many exceptions to taxability is provided. Issues raised by Internet activity, advertising, publishing, providing services, and much more are explained. This useful guide covers the many significant issues facing nonprofit organizations, including compensation and possible private inurement, affiliation, separations and mergers, donor disclosures, lobbying and electioneering, and employment taxes. Offers a supplemental, annual update to keep subscribers current on relevant changes in IRS forms, requirements, and related tax procedures Includes easy-to-use checklists highlighting such critical concerns as tax-exempt eligibility, reporting to the IRS, and comprehensive tax compliance issues Features a variety of sample documents for private foundations, including penalty abatement requests and sharing space agreements Provides helpful practice aids, such as a comparison of the differences between public and private charities, charts reflecting lobbying limits for different types of entities, and listings of rulings and cases that illustrate permissible activity for each type of organizations compared to impermissible activity Filled with practical tips and suggestions for handling such critical situations as preparing for and surviving an IRS examination, Tax Planning and Compliance for Tax-Exempt Organizations, Fifth Edition provides guidance for the significant issues facing nonprofit organizations.

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

Download Charities, Non-profits, and Philanthropy Under the Income Tax Act PDF Online Free

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

DOWNLOAD NOW!


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:

Tax Planning and Compliance for Tax-Exempt Organizations, 2024 Cumulative Supplement

Download Tax Planning and Compliance for Tax-Exempt Organizations, 2024 Cumulative Supplement PDF Online Free

Author :
Publisher : John Wiley & Sons
ISBN 13 : 1394253656
Total Pages : 114 pages
Book Rating : 4.3/5 (942 download)

DOWNLOAD NOW!


Book Synopsis Tax Planning and Compliance for Tax-Exempt Organizations, 2024 Cumulative Supplement by : Jody Blazek

Download or read book Tax Planning and Compliance for Tax-Exempt Organizations, 2024 Cumulative Supplement written by Jody Blazek and published by John Wiley & Sons. This book was released on 2024-04-09 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt: An essential resource for the legal and finance professionals serving US-based tax-exempt organizations In the 2024 Cumulative Supplement to the latest edition of Tax Planning and Compliance for Tax-Exempt Organizations, a team of dedicated legal and accounting professionals delivers a timely and current discussion of the latest rules, pronouncements, legislation, and regulations affecting tax-exempt entities. In this Supplement, you'll discover clear and fully cited and supported descriptions of the requirements for a variety of categories of tax-exempt organizations, including public charities, private foundations, civic associations, business leagues, and social clubs. In this update, you'll find: Coverage of every relevant and significant change to the taxation law governing tax-exempt organizations Various sample documents and practice aids to save time and energy in the preparation of this year's financial documents Practical guidance on the potential for income tax on revenue-producing enterprises Perfect for accountants, lawyers, executives, directors, and volunteers serving one of the many tax-exempt entities in the United States, Tax Planning and Compliance for Tax-Exempt Organizations: 2024 Cumulative Supplement is also an essential resource for consultants, managers, and other professionals working in or for tax-exempt organizations.

The Tax Law of Charities and Other Exempt Organizations

Download The Tax Law of Charities and Other Exempt Organizations PDF Online Free

Author :
Publisher : West Academic Publishing
ISBN 13 :
Total Pages : 1000 pages
Book Rating : 4.F/5 ( download)

DOWNLOAD NOW!


Book Synopsis The Tax Law of Charities and Other Exempt Organizations by :

Download or read book The Tax Law of Charities and Other Exempt Organizations written by and published by West Academic Publishing. This book was released on 2007 with total page 1000 pages. Available in PDF, EPUB and Kindle. Book excerpt: As with the first edition, the text supports a wide and deep study of the tax laws regulating tax exempt organizations. The second edition incorporates all the significant statutory and judicial changes enacted or decided since the first edition, includin

The Law of Tax-Exempt Organizations

Download The Law of Tax-Exempt Organizations PDF Online Free

Author :
Publisher : John Wiley & Sons
ISBN 13 : 047045704X
Total Pages : 338 pages
Book Rating : 4.4/5 (74 download)

DOWNLOAD NOW!


Book Synopsis The Law of Tax-Exempt Organizations by : Bruce R. Hopkins

Download or read book The Law of Tax-Exempt Organizations written by Bruce R. Hopkins and published by John Wiley & Sons. This book was released on 2010-04-05 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: Nonprofit organizations are subject to a complex set of regulations and laws. Written in plain English, this book keeps tax-exempt organizations up-to-date on all current regulations pertaining to tax-exempt organizations. It ensures professionals are well-prepared to make decisions about their organizations actions and future. It is a definitive one-volume source of information on federal laws by the leading legal authority in the nonprofit sector. This guide is supplemented annually to keep the lawyers and managers of nonprofit organizations on top of the latest nonprofit legal and tax developments.

Charities Taxation, Policy and Practice

Download Charities Taxation, Policy and Practice PDF Online Free

Author :
Publisher :
ISBN 13 : 9780779812608
Total Pages : 0 pages
Book Rating : 4.8/5 (126 download)

DOWNLOAD NOW!


Book Synopsis Charities Taxation, Policy and Practice by : Arthur B. C. Drache

Download or read book Charities Taxation, Policy and Practice written by Arthur B. C. Drache and published by . This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Private Foundations

Download Private Foundations PDF Online Free

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

DOWNLOAD NOW!


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.

The Tax Law of Private Foundations

Download The Tax Law of Private Foundations PDF Online Free

Author :
Publisher : John Wiley & Sons
ISBN 13 : 111951259X
Total Pages : 804 pages
Book Rating : 4.1/5 (195 download)

DOWNLOAD NOW!


Book Synopsis The Tax Law of Private Foundations by : Bruce R. Hopkins

Download or read book The Tax Law of Private Foundations written by Bruce R. Hopkins and published by John Wiley & Sons. This book was released on 2018-09-19 with total page 804 pages. Available in PDF, EPUB and Kindle. Book excerpt: Make sense of the new regulatory requirements with expert clarification and practical tools for compliance Private Foundations: Tax Law and Compliance, 5th Edition provides clarification, expert insight, and helpful instruction for executives and supporting professionals navigating extensive federal tax law requirements. Despite their relatively low numbers, private foundations are subject to complex, burdensome regulations that continue to expand; the recent tax overhaul has compounded this issue, bringing massive changes beyond the usual annual adjustments, and throwing a wrench into the status quo of compliance-as-usual. This book summarizes and clarifies the statutory regulations governing private foundations, offers expert insight into the underlying logic, and provides a host of practical tools that ease the filing process and help ensure compliance with the latest laws. Detailed explanations are bolstered by checklists, sample documents and letters, practice forms, and real-world examples in order to provide both conceptual and practical guidance for maintaining tax-exempt eligibility and tax compliance. By untangling the complex maze of constantly-evolving requirements, this book offers a much-needed resource to those tasked with ensuring compliance amidst regulatory changes year after year. Learn how the recent changes to tax laws affect private foundations and related organizations Understand the practical implications of maintaining compliance Access critical tools that help streamline the filing process Avoid mistakes and oversights with line-by-line instruction This book is updated annually to provide guidance based on the most recent iteration of the law, but this year’s edition is unusually critical; federal law has undergone sweeping changes that will substantially alter filings across the board, and the complex nature of the regulations governing private foundations promises additional confusion as the new laws are applied. Private Foundations: Tax Law and Compliance, 5th Edition provides insight, clarification, and explanation from the nation's leading authority on tax-exempt organizations to help private foundations maintain compliance amidst the changes.

Charities and Employment Taxes

Download Charities and Employment Taxes PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 48 pages
Book Rating : 4.F/5 ( download)

DOWNLOAD NOW!


Book Synopsis Charities and Employment Taxes by : United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight

Download or read book Charities and Employment Taxes written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight and published by . This book was released on 2006 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Individual retirement arrangements (IRAs)

Download Individual retirement arrangements (IRAs) PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 284 pages
Book Rating : 4.:/5 (334 download)

DOWNLOAD NOW!


Book Synopsis Individual retirement arrangements (IRAs) by : United States. Internal Revenue Service

Download or read book Individual retirement arrangements (IRAs) written by United States. Internal Revenue Service and published by . This book was released on 1990 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax-exempt Charitable Organizations

Download Tax-exempt Charitable Organizations PDF Online Free

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

DOWNLOAD NOW!


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 Treatment of NGO's

Download The Tax Treatment of NGO's PDF Online Free

Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041122273
Total Pages : 376 pages
Book Rating : 4.0/5 (411 download)

DOWNLOAD NOW!


Book Synopsis The Tax Treatment of NGO's by : Paul Bater

Download or read book The Tax Treatment of NGO's written by Paul Bater and published by Kluwer Law International B.V.. This book was released on 2004-01-01 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most national taxation regimes afford certain privileges to non-governmental non-profit organisations of public benefit. However, cross-border extension of such privileges has failed to materialise in any significant way, despite various efforts and the existence of model treaty provisions and even draft NGO multilateral tax treaties. Although experts tend to oppose harmonisation?on the grounds that international privilege would sink to the lowest national level?there does seem to be general agreement that tax incentives to encourage the cross-border activity of public benefit organisations should be clarified and augmented. The expert authors whose work is assembled in this book offer rich perspectives on this issue. Their various analyses include the following: detailed discussion of the objections of principle commonly advanced by states; the role of discrimination legislation in strategies to advance cross-border privilege; the continuing failure of political will to achieve changes in this area of taxation; the potential of reciprocal unilateral action; tax treaties and non-tax treaties with tax-related provisions; multilateral initiatives (OECD, UN, EU, Council of Europe, World Bank, regional treaties); and, Documentation (International Bureau of Fiscal Documentation). Ten of the essays discuss relevant measures in specific countries and regions. The volume includes extensive primary source material, including selected provisions from bilateral tax treaties, national tax arrangements, and the Interphil?s draft for a European Convention on the Tax Treatment of NGOs , as well as full texts of Round Table declarations, and the European Convention on the Recognition of Legal Personality of International NGOs. Quite apart from its importance as an in-depth study of a taxation issue of significant social value, The Tax Treatment of NGOs will be of great assistance to NGOs and their supporters and benefactors. It opens the way to more vigorous lobbying power for the NGO community to influence changes in taxation law and policy. Because this issue promises to soon be one ?whose time has come,? taxation officials and policymakers cannot afford to ignore this book.