Tax-Exempt Organizations Resource

Tax-Exempt Organizations Resource

Tax-Exempt Organizations Resource Details

What this reource is about:

The Tax-Exempt Organizations Resource provides resources and expert guidance for advising and representing exempt organizations on federal tax and regulatory issues. Written by leading practitioners in this area, the Tax-Exempt Organizations Resource provides, we believe, almost everything necessary to help organizations maintain their tax-exempt status while avoiding or minimizing unrelated business income taxes and penalty excise taxes. The Tax-Exempt Organizations Resource includes in-depth analysis of experts in the field; related research and compliance questions; information about Estates, Gifts and Trusts and relevant reference and instant access to relevant source material.

What it helps you do:

  • Gain expert advice on tax and accounting issues affecting tax-exempt organizations. The resource provides you with the experience of leading experts who specialize in the topics they cover.
  • Save time with easy-to-use practice tools. With your Tax-Exempt Organizations Resource, you get access to time-saving aids developed by leading real-world practitioners.

Tax-Exempt Organizations Resource Structure

It includes:

  • Insight Entries: Treatise-like explanations of exempt organization topics.
  • Tax Practice Guides: Chapters offering answers and commentary to everyday strategy and compliance questions.
  • Primary Source Material: Primary source material including Laws & Regulations, Agency Documents, and Cases.


Major Topics Covered:

> Debt-Financed Income (Section 514)
> Definition, Classification, Termination and Special Rules for Private Foundations and Public Charities
> Federal Income Tax Issues for Nonprofit Healthcare Organizations
> Fiduciary Duties of Nonprofit Directors and Officers
> Intermediate Sanctions and Declaratory Judgments
> Organizational and Operational Requirements
> Real Estate Transactions
> Section 4940 and Section 4944 Taxes for Private Foundations
> Self-Dealing, Distributions, Excess Business Holdings, and Taxable Expenditures for Private Foundations
> Supporting Organizations
> Tax Issues of Educational and Religious Organizations
> Illinois Sales & Use Taxes