IRS Audits of Tax-Exempt Organizations
; describes the procedures and practices of the IRS in its audits of tax-exempt organizations
It will also delve into the audit issues of the day and provide advice as to how to cope with an IRS exempt organizations examination.
She is a member of Silk, Adler and Colvin, a law firm, which specializes, in nonprofit and tax-exempt organizations
The court determined the appropriate precedent was National Collegiate Athletic Association, which held that the publication and sale of the Final Four basketball brochures were taxable unrelated business income since the product promoted the tax-exempt organization
Written in plain English and supplemented annually, The Law of Tax-Exempt Organizations
, Ninth Edition can help the lawyers and managers of tax-exempt organizations
make sure that they are up-to-date on all current regulations pertaining to tax-exempt organizations
, and well-prepared to make decisions about their organizations actions and future.
Tax-indifferent accommodation parties: Although many joint ventures with tax-exempt organizations
are both beneficial and properly structured, exempt organizations can be used as tax-indifferent accommodation parties to disaggregate and reallocate tax benefits.
The IRS expects that the e-filing requirement will cover up to 10,000 tax-exempt organizations
Written by the leading legal authority in the nonprofit sector, Planning Guide for the Law of Tax-Exempt Organizations
features a digest of recent legislation, court opinions, and IRS public and private rulings, as well as checklists of forms and an inventory of penalties.
In recent years, investment officers and committees, chief financial officers and treasurers of tax-exempt organizations
have viewed alternative investments (including LP investments) as an attractive approach to diversifying their portfolios.
While tax-exempt organizations
are not explicitly prohibited from engaging in these activities, you must be cautious in analyzing and structuring these arrangements to protect your organization's tax exemption and minimize any unrelated business income tax (UBIT) exposure.
It a time when the public is pressuring charitable and other tax-exempt organizations
to disclose details of their operations, the IRS issued new rules to increase the extent to which they must distribute such information.
Ira represents a varied list of clients, including financial service companies, entertainment industry clients, and tax-exempt organizations
, and also actively represents individual executives in executive compensation matters.
The Service has also been retooling its audit processes to ferret out abuses by tax-exempt organizations
In recent years, tax-exempt organizations
have expanded the activities in which they are involved substantially.
The purpose of this book is to provide a complete analysis of this aspect of the federal law of tax-exempt organizations
2, Financial Reporting of Deferred Compensation Plans Adopted under the Provisions of Internal Revenue Code Section 457, and to establish new accounting and reporting standards for the plans of state and local governments and tax-exempt organizations