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Tax Guide for Tax Exempt Status 2014 (Tax Bible Series 2014) [Kindle Edition]

Alexander Schaper , William Stewart , John Schaper
5.0 out of 5 stars  See all reviews (1 customer review)

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Book Description

Introduction
This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. Organizations that are exempt under section 501(a) include those organizations described in section 501(c). Section 501(c) organizations are covered in this publication.
Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status.
Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status.
Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status.
Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c).
Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed.
Organizations not discussed in this publication. Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. These organizations (and the Code sections that apply to them) are as follows.
Corporations organized under Acts of Congress 501(c)(1)
Teachers' retirement fund associations 501(c)(11)
Mutual insurance companies 501(c)(15)
Corporations organized to finance crop operations 501(c)(16)
Employee funded pension trusts (created before June 25, 1959) 501(c)(18)
Withdrawal liability payment fund 501(c)(22)
Veterans' organizations (created before 1880) 501(c)(23)
National Railroad Retirement Investment Trust 501(c)(28)
CO-OP health insurance issuers 501(c)(29)
Religious and apostolic associations 501(d)
Cooperative hospital service organizations 501(e)
Cooperative service organizations of operating educational organizations 501(f)
Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart.
Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication.
Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption.


Product Details

  • File Size: 670 KB
  • Print Length: 305 pages
  • Simultaneous Device Usage: Unlimited
  • Publisher: irspubs.com (November 13, 2012)
  • Sold by: Amazon Digital Services, Inc.
  • Language: English
  • ASIN: B00A7IC6MK
  • Text-to-Speech: Enabled
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  • Lending: Enabled
  • Amazon Best Sellers Rank: #653,311 Paid in Kindle Store (See Top 100 Paid in Kindle Store)
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5.0 out of 5 stars Five Stars August 13, 2014
Format:Kindle Edition|Verified Purchase
A very good book if you are looking to set up a nonprofit.
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More About the Author

WILLIAM STEWART has a bachelor's and master's degree in Business Administration, and has dedicated most of his career as a public accountant working on taxation and government forms. Aside from public service, he also engaged in private practice where he focused on business start-ups. His major business venture is an airline company which he built and managed as CEO, and which went on to become the largest airline in Arizona, flying over ten thousand tourists over the Grand Canyon each month. Aside from this, he also managed a farm, and converted a hospital into an assisted care facility. In the span of his career, he has prepared thousands of tax returns.. He continues to manage taxation-related projects from his home office in Scottsdale, Arizona. Bill is currently Associate Managing Director of a tax publication consulting firm where he serves as editor and research analyst.


JOHN SCHAPER graduated with a bachelor's degree in Business Administration and a Master of Science degree. He also did postgraduate work in Labor Relations and Public Administration, and is a graduate of the Federal Law Enforcement Training Center in Glynco, Georgia. Before entering government service, he served as Chief of Police and a full time associate professor of criminal justice afterwards. He began his government career in the Safeguards Branch, Inspection and Enforcement Department of the US Nuclear Energy Commission, and is now retired from the Internal Revenue Service. Aside from his extensive involvement in criminal law enforcement, he has also investigated personal and business tax cases. He has testified in many criminal cases, before grand juries and at the Federal Court.
John is presently Associate Managing Director of a tax publication consulting firm where he serves as Analyst and Editor.

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