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Qualifying as a Nonprofit Tax-Exempt Organization A Guide for Attorneys, Accountants, and Executive Management
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Robert N. Sughrue, Michelle L. Kopnski
Book Code: SQN/
ISBN: 0-89930-483-4
ISBN-13: 978-0-89930-483-0
232 pages, tables
Quorum Books
Publication: 4/30/1991
List Price: $98.95 (UK Sterling Price: £57.95)
Availability: Print on demand
Media Type: Hardcover
Trim Size: 5 1/2 x 8 1/4
Subjects:
Description: Though frequently used interchangeably, the terms "tax-exempt organization" and "nonprofit organization" do not carry the same legal definition. Nonprofit enterprises are those that do not distribute earnings in the form of dividends or distributions, so while all tax-exempt organizations are nonprofit, not all nonprofit organizations are necessarily tax-exempt. This work provides a comprehensive look at the federal Internal Revenue code governing tax-exempt status, carefully detailing the criteria specified in the code and related Treasury Regulations. Also outlined are the presribed procedures for filing for tax-exempt status. Robert N. Sughrue and Michelle L. Kopnski present a thorough discussion of the various types of tax-exempt organizations and the characteristics unique to each. Sections 501(c), 521, 527, and 528 of the Internal Revenue Code are closely analyzed, and the organizational tests of 501(c)(3) institutions are provided. In addition, accounting systems for tax-exempt organizations, internal controls, and reporting requirements are also covered. Among the other topics addressed by Sughrue and Kopnski are unrelated business taxable income, private foundations, financial considerations in tax-exempt and other nonprofit organizations, and financial considerations and practical applications. Students and professionals in the fields of finance, investment, accounting, and law will find this work to be a useful reference tool, and academic, public, and law libraries will consider it a worthwhile addition to their collections.
Table of Contents:
  • Exempt Organizations: An Overview
  • The 510(c)(3) Tax-Exempt Organization
  • Other Tax-Exempt Organizations
  • Unrelated Business Taxable Income
  • Private Foundations
  • Financial Considerations in Tax-Exempt and Other Nonprofit Organizations
  • Financial Considerations: Practical Applications
  • Select Bibliography
  • Index
LC Card Number: 90-42965
LCC Class: KF6449
Dewey Class: 343.7306
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