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免税団体の税務プランニング

Planning Tax-Exempt Organizations

Robert J. Desiderio

1 vol. Looseleaf. 2002 to date.(追録年1回)

Matthew Bender. ISBN: 9780820551036

¥80,289

在庫あり

非営利会社、慈善信託などの多様な免税団体について、IRC501条を中心にその要件や行政手続を解説。

【Table of Contents】

1. Introduction to Tax Exempt Organizations

2. Planning a Nonprofit Corporation

3. Planning the Charitable Trust

4. An Introduction to the Structure, History and Policy of IRC Section 501

5. The IRC Section 501(c)(3) Organization

6. The Organizational and Operational Tests

7. The Charitable Organization

8. The Educational Organization

9. The Scientific Organization

10. The Religious Organization

11. Miscellaneous IRC Section 501(c)(3) Organizations

12. The Private Inurement Prohibition

13. The Action Organizations

14. Public Policy and IRC Section 501 (c)(3) Organizations

15. Taxation of Unrelated Business Income and Income from Debt-Financed Property

16. An IRC Section 501 (c)(3) Organization: Private Foundation or Public Charity

17. Private Foundations and Public Charities Defined

18. Special Private Foundations

19. Disqualified Persons

20. Excise Tax on Investment Income

21. Self Dealing

22. Failure to Distribute Income

23. Social Welfare Organizations (Exempt under IRC Section 501 (c)(4)) and Local Associations of Employees

24. Labor, Agricultural, and Horticultural Organizations

25. Business Leagues

26. Social Clubs

27. Fraternal Beneficiary Societies

28. Voluntary Employees' Beneficiary Associations

29. Fraternal Societies and Similar Organizations

30. Veteran's Organizations

31. Religious and Apostolic Organizations-Classified under IRC Section 501 (d)

32. Title Holding Companies

33. Application Requirements

34. Administrative Review

35. Judicial Review

36. Return Filing and Miscellaneous Requirements

37. Handling Internal Revenue Service Audits