{"product_id":"tax-planning-and-compliance-for-tax-exempt-organizations-2024-cumulative-supplement-isbn-9781394253654","title":"Tax Planning and Compliance for Tax-Exempt Organizations, 2024 Cumulative Supplement","description":"\u003cp\u003e\u003cb\u003eAn essential resource for the legal and finance professionals serving US-based tax-exempt organizations\u003c\/b\u003e \u003c\/p\u003e\u003cp\u003eIn the 2024 Cumulative Supplement to the latest edition of \u003ci\u003eTax Planning and Compliance for Tax-Exempt Organizations,\u003c\/i\u003e 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 \u003ci\u003eSupplement,\u003c\/i\u003e 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. \u003c\/p\u003e\u003cp\u003eIn this update, you'll find: \u003c\/p\u003e\u003cul\u003e \u003cli\u003eCoverage of every relevant and significant change to the taxation law governing tax-exempt organizations\u003c\/li\u003e \u003cli\u003eVarious sample documents and practice aids to save time and energy in the preparation of this year's financial documents\u003c\/li\u003e \u003cli\u003ePractical guidance on the potential for income tax on revenue-producing enterprises\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003ePerfect for accountants, lawyers, executives, directors, and volunteers serving one of the many tax-exempt entities in the United States, \u003ci\u003eTax Planning and Compliance for Tax-Exempt Organizations: 2024 Cumulative Supplement\u003c\/i\u003e is also an essential resource for consultants, managers, and other professionals working in or for tax-exempt organizations. \u003c\/p\u003e\u003cp\u003eList of Exhibits ix\u003c\/p\u003e \u003cp\u003ePreface xiii\u003c\/p\u003e \u003cp\u003eAbout the Author xv\u003c\/p\u003e \u003cp\u003eAcknowledgments xvii\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1 Distinguishing Characteristics of Tax- Exempt Organizations 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter 1.3 2\u003c\/p\u003e \u003cp\u003eChapter 1.4 Role of the Internal Revenue Service 6\u003c\/p\u003e \u003cp\u003eChapter 1.5 Suitability as an Exempt Organization 8\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3 Religious Organizations 9\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4 Charitable Organizations 13\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e4.6 Promotion of Health 13\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5 Educational, Scientific, and Literary Purposes and Prevention of Cruelty to Children and Animals 17\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e5.1 Educational Purposes 17\u003c\/p\u003e \u003cp\u003e5.5 Fostering Amateur Sports Educational Purposes 18\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6 Civic Leagues and Local Associations of Employees: § (c)(4) 21\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 6.2 Qualifying and Nonqualifying Civic Organizations 22\u003c\/p\u003e \u003cp\u003eChapter 6.2 Qualifying and Nonqualifying Civic Organizations 24\u003c\/p\u003e \u003cp\u003e6.4 Neighborhood and Homeowner’s Associations 27\u003c\/p\u003e \u003cp\u003e6.5 Disclosures of Nondeductibility 27\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9 Social Clubs 29\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e9.1 Organizational Requirements and Characteristics 29\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11 Public Charities 31\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e11.2a Donor Advised Funds 31\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 12 Private Foundations— General Concepts 35\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 12.1 Why Private Foundations Are Special 35\u003c\/p\u003e \u003cp\u003e12.4 Termination of Private Foundation Status 39\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 18 IRS Filings, Procedures, and Policies 41\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 24 Deductibility and Disclosures 43\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e24.1 Overview of Deductibility 43\u003c\/p\u003e \u003cp\u003e24.6 Inflation Reduction Act 44\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 25 Employment Taxes 45\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 27 Cryptocurrency 47\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e§ 27.1 What Is Cryptocurrency? 47\u003c\/p\u003e \u003cp\u003e§ 27.2 What Are the Various Kinds of Cryptocurrency? 48\u003c\/p\u003e \u003cp\u003e§ 27.3 Should Nonprofits Be Involved in Cryptocurrency? 50\u003c\/p\u003e \u003cp\u003e§ 27.4 Cryptocurrencies and the Internal Revenue Service 52\u003c\/p\u003e \u003cp\u003eTable of Cases 63\u003c\/p\u003e \u003cp\u003eTable of IRS Revenue Rulings 75\u003c\/p\u003e \u003cp\u003eTable of IRS Procedures 81\u003c\/p\u003e \u003cp\u003eIndex 83\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47990133227749,"sku":"NP9781394253654","price":150.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9781394253654.jpg?v=1761786631","url":"https:\/\/k12savings.com\/products\/tax-planning-and-compliance-for-tax-exempt-organizations-2024-cumulative-supplement-isbn-9781394253654","provider":"K12savings","version":"1.0","type":"link"}