Every nonprofit's tax guide : how to keep your tax-exempt status & avoid IRS problems

Every nonprofit's tax guide How to keep your tax-exempt status & avoid IRS problems

Book - 2010

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346.064/Nolo 2023
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Subjects
Nonprofit organizations > Law and legislation > United States.
Nonprofit organizations > Taxation > Law and legislation > United States.
Charitable uses, trusts, and foundations > Taxation > United States.
Law for laypersons.
Genres
Law for laypersons
Published
Berkeley, CA : Nolo [2010]-
Language
English
Item Description
Volume for 2010 cataloged as a monograph in LC.
Physical Description
volumes : forms ; 23 cm
Publication Frequency
Annual
Bibliography
Includes index.
ISBN
9781413331158
ISSN
23308680
  • Introduction
  • 1. Nonprofits and the IRS
  • What Do We Mean When We Say "Nonprofit"?
  • The Life Cycle of a Nonprofit
  • IRS Audits
  • 2. Annual IRS Filings-The Form 990
  • The Nuts and Bolts of the Filing Process
  • The 990-N Postcard Filing-As Simple as It Gets
  • Form 990-EZ: The E-Z Way Out
  • Form 990: Just Hold Your Nose and File It
  • Letting the Public See Your Report Card: Disclosure of Form 990
  • Notifying the IRS If You Terminate, Merge, or Contract Your Nonprofit
  • What to Do If the IRS Has Revoked Your Nonprofit's Tax-Exempt Status
  • 3. Record Keeping and Accounting
  • Why Keep Financial Records?
  • What Does the IRS Require?
  • Do You Need an Independent Audit?
  • Minding the GAAP
  • 4. Volunteers, Employees, and Independent Contractors
  • Volunteers-The Backbone Workforce of Nonprofits
  • Reimbursing Your Volunteers-Know the Rules
  • Unreimbursed Volunteer Expenses
  • Benefits and Freebies-How to Show Your Appreciation Tax Free
  • Paid Help: Employees and Independent Contractors
  • Hiring Independent Contractors
  • Hiring Employees
  • Affordable Care Act (ACA) and Nonprofit Employers
  • 5. Charitable Giving-The Basics and Cash Donations
  • Your Role as a Nonprofit
  • Threshold Requirements for Deducting Donations
  • Annual Ceilings on Charitable Deductions
  • What Can a Donor Contribute?
  • When Is a Contribution Made for Tax Purposes?
  • Special Gifts-Earmarked, Restricted, and Conditional
  • If Your Nonprofit Provides Goods or Services
  • Cash Contributions
  • Cash Gifts From IRAs
  • Interest-Free Loans
  • Quid Pro Quo Contributions
  • Charity Auctions
  • 6. Property Donations
  • Annual Deduction Limit for Property Donations
  • Valuing Property Donations-An Art, Not a Science
  • Different Types of Property Donations
  • Documenting Property Donations
  • 7. Excessive Compensation, Sweetheart Deals, and Other Ways to Get in Trouble With the IRS
  • A Nonprofit Is Not a Personal Piggy Bank
  • The IRS Intermediate Sanctions Minefield
  • Transactions With Disqualified Persons-How to Avoid Problems With the IRS
  • Excessive Compensation for Services: The Most Common Excess Benefit
  • Correcting and Reporting Excess Benefit Transactions
  • The IRS's Sentence of Death: Revocation of Tax-Exempt Status
  • 8. Nonprofits That Make Money and UBIT
  • What Is UBIT?
  • Activities Exempt From UBIT
  • Do You Owe UBIT?
  • Calculating UBIT With Multiple Business Activities
  • Filing UBIT Tax Returns
  • 9. Lobbying and Political Campaign Activities
  • Lobbying by Nonprofits-What's Allowed and What's Not
  • Political Campaign Activities-An Absolute Ban
  • Getting Around the Restrictions
  • 10. Tax Credits for Nonprofits
  • Tax Credits for Nonprofits with Employees
  • Energy-Related Tax Credits
  • 11. Help Beyond This Book
  • Help From the IRS
  • Other Helpful Publications and Websites
  • Appendix
  • How to Use the Downloadable Forms on the Nolo Website
  • Editing RTFs
  • List of Forms
  • Index

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