IRS Form 1023 Tax Preparation GuideJohn Wiley & Sons, 2005. gada 20. maijs - 264 lappuses Line-by-line tips and instructions to successfully file Form 1023 IRS Form 1023 Tax Preparation Guide provides comprehensive instructions for completing and filing the new and significantly revised Form 1023 (Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code). Nonprofit organizations--including health and human service organizations, schools, private foundations, churches, libraries, museums, cultural institutions, environmental protection organizations, and other charitable, smaller groups--contend daily with issues related to their IRS filings, from qualifying and applying for tax-exempt status to maintaining and managing it. Written for nonprofit executives and directors, accountants, nonprofit boards, lawyers, consultants, and volunteers, IRS Form 1023 Tax Preparation Guide is brimming with helpful advice and features, including: * Strategies for obtaining IRS recognition of tax-exempt status as a charitable organization including a Suitability Checklist to evaluate viability of making application * Insights into the rationale behind the information requested by the IRS * Specific suggestions for answering each question on Form 1023 and navigating the steps involved in the approval process * Practical advice on the alternatives available in contesting an adverse IRS determination * An overview of state filing requirements * A companion Web site that allows nonprofits to download key model forms and connect to IRS forms * Easy-to-use worksheets to help manage such critical concerns as public charity status, tax-exempt eligibility, reporting to the IRS, and tax compliance |
Saturs
| 1 | |
Chapter 2 LinebyLine Suggestions for Completing Form 1023 | 21 |
Chapter 3 The Schedules | 83 |
Chapter 4 Getting a Positive Determination | 105 |
Chapter 5 Advance versus Definitive Rulings | 111 |
Chapter 6 Reliance on Determination Letter | 117 |
Chapter 7 State Tax Exemptions | 121 |
1023 Book List of Appendices | 125 |
| 249 | |
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27 months activities advance ruling amount Appendix application approval asks assets attached benefit Chapter charitable class charitable organization charitable purposes church compensation Compliance for Tax-Exempt Compliancefor Tax-Exempt Organizations conduct copy CPE Text definitive ruling described determination letter documents donations Donor Advised Funds donors employer identification entity exempt function exempt organization exempt purposes expenses explained fees file Form 1023 fiscal for-profit fundraising funds ganization governmental unit grants group exemption group exemption letter income instructions Internal Revenue Bulletin Internet Service Providers investment issues Line 14 line 17 loan nization nonprofit operate orga organiza organization’s paid persons Planning and Compliance Planning and Compliancefor private foundation programs proposed public status public support test questions receive recognition reported on line requested revenue Schedule Section seek submitted subordinate tax code Tax Planning tax-exempt status tion unrelated business zation
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7. lappuse - ... not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.