Index
ACT. See Advisory Committee on Tax Exempt and Government Entities (ACT)
Advisory Committee on Tax Exempt and Government Entities (ACT), 111
Affordable Care Act, 5, 10, 156
AGB, methods for determining, 12
Agricultural groups, 29
Aid for poor and distressed, 75–76
Alternative investments, 138–139
Animals, 23
Annual filing of Forms 990. See Forms 990
Annual tax compliance checklist, 135–136
Annual tax compliance issues for private foundation, 138–140
Application for emergency assistance, 89–95
Application for medical emergency and distress grants, 81–88
Appreciated assets, grants of, 139
Assets
appreciated, grants of, 139
fair market value, measuring, 60
used to calculate minimum investment return, 59–60
Billing and collection, charitable organizations and, 13, 14, 15–17
Board members, independent, 115
Burdens of government, lessening, 9
Business activity, unrelated, 119
Business enterprise, definition of, 71
Business holdings. See Excess business holding
Business income. See Unrelated business income
Business leagues
“common business interest,” 31
line of business, 31
rendering services for members, 32
(c)(3) and (c)(4) organizations, 25
Cash distribution test. See also Distribution test, satisfying
failure to distribute minimum amounts, 65–66
full-payment period minimum amount, 65
requirements, additional, 66
set-aside provisions, reasons to use, 66–67
set-aside requirements, 63
start-up period ...
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