The New Form 990 covers the law, policy, and preparation of the new IRS Form 990. It includes summaries of the law underlying each of the parts and questions in the return, so that the preparer can understand the background law in formulating answers on the return. The subject matter is particularly timely and relevant given the release of the draft Form 990 last summer, the expected release of the final Form 990 in early 2008, and the commencement of the first tax year to which the form applies on January 1, 2008.
The New Form 990: Law, Policy, and Preparation
and over one million other books are available for Amazon Kindle.
Learn more
FREE Two-Day Shipping for students on millions of items. Learn more |
| ||||||||||||||||||
 Sell Back Your Copy for $3.16
Whether you buy it used on Amazon for $49.94 or somewhere else, you can sell it back through our Book Trade-In Program at the current price of $3.16.
Used Price$49.94
Trade-in Price$3.16
Price after
Trade-in$46.78 |
Book Description
Frequently Bought Together
Editorial Reviews
Review
"This book is a most timely and invaluable resource for officers of tax-exempt entities as well as their associates and advisors in the legal and financial fields. A must buy for any organization facing these new Form 990 reporting requirements." (Estate Planning, February 2010)
From the Inside Flap
The New Form 990 Law, Policy, And Preparation
The accurate and complete preparation of Form 990—the information return that must be filed annually by most types of tax-exempt organizations—is key to maintaining tax-exempt status, public image, and fundraising capabilities. In December 2007, the IRS released the newly redesigned Form 990. The publication of this significantly expanded return has created, and is creating, many new laws . . . and confusion. Recognizing that far too many nonprofit organizations are unprepared for what is coming their way, The New Form 990 channels its stellar author team's decades of legal expertise to provide tax-exempt organizations and tax return preparers with the help they need to properly, effectively, and accurately prepare the new return.
Professionals working to prepare this new labyrinthine form are guaranteed to encounter many unexpected hurdles.Authors Hopkins, Anning, Gross, and Schenkelberg provide readers with guidance and a road map to help maneuver through the revised Form 990, including summaries of the law underlying each of the parts and questions in the return, so that tax-exempt organizations and their advisors can understand the background law whenformulating answers to the questions.
Deftly covering both pre-existing and newly created laws as well as discussions of policy and preparation, The New Form 990 brims with line-by-line analyses as well as numerous checklists of steps to take to be in the best possible position to prepare the return. Coverage includes:
Preparation of Parts I–XI and Schedules A–R
Compliance tasks
Checklist of schedules
Corporate governance
Compensation
Revenue, expenses, and balance sheets
Public charity status
Legislative activities
Reporting and disclosure requirements
Supplemental financial statements
Tax-exempt schools
Fundraising and gaming activities
Tax-exempt hospitals
Domestic grantmaking
Foreign activities
And more
The impact of Form 990 on the management, operations, and governance of most exempt organizations is massive. The New Form 990 is a beacon for organizations struggling to revamp their operations and upgrade their practices in order to complete this capacious new return.
Product Details
Would you like to update product info or give feedback on images?
|
More About the Authors
Discover books, learn about writers, read author blogs, and more.
Customer Reviews
|
There are no customer reviews yet.
|
|||
|
Video reviews
|
Front Cover | Front Flap | Table of Contents | First Pages | Index | Back Flap | Back Cover | Surprise Me!
Inside This Book
(learn more)
Key Phrases - Statistically Improbable Phrases (SIPs):
(learn more)
nonprofit sector, international grantmaking, community benefit expense, filing organization, current refunding issue, professional fundraising expenses, professional fundraising services, community health improvement services, reportable compensation, community benefit report, transactions with interested persons, more supported organizations, special legal entitlements, expenditure responsibility rules, equivalency letter, community benefit activities, unrelated business rules, substantial return benefit, taxable lobbying, charity care policy, racially nondiscriminatory policy, income tax charitable contribution deduction, subsidized health services, prohibited tax shelter transaction, public support percentage Key Phrases - Capitalized Phrases (CAPs): (learn more)
United States, Balance Sheet, The Panel, Internal Revenue Code, United Way, Medicare Cost Report, Revenue Ruling, Life Cycle Governance Document, Use Worksheet, Revised Form, Supplemental Information, Staff Position, Red Cross, Business Relationships, Catholic Health Association, Code Section, Senate Finance Committee, Sarbanes-Oxley Act, Lieutenant Governor, Department of the Treasury, Rules Form, Domestic Grants, Statement of Functional Expenses, Independent Sector, Supreme Court Browse Sample Pages:
Front Cover | Front Flap | Table of Contents | First Pages | Index | Back Flap | Back Cover | Surprise Me!
nonprofit sector, international grantmaking, community benefit expense, filing organization, current refunding issue, professional fundraising expenses, professional fundraising services, community health improvement services, reportable compensation, community benefit report, transactions with interested persons, more supported organizations, special legal entitlements, expenditure responsibility rules, equivalency letter, community benefit activities, unrelated business rules, substantial return benefit, taxable lobbying, charity care policy, racially nondiscriminatory policy, income tax charitable contribution deduction, subsidized health services, prohibited tax shelter transaction, public support percentage Key Phrases - Capitalized Phrases (CAPs): (learn more)
United States, Balance Sheet, The Panel, Internal Revenue Code, United Way, Medicare Cost Report, Revenue Ruling, Life Cycle Governance Document, Use Worksheet, Revised Form, Supplemental Information, Staff Position, Red Cross, Business Relationships, Catholic Health Association, Code Section, Senate Finance Committee, Sarbanes-Oxley Act, Lieutenant Governor, Department of the Treasury, Rules Form, Domestic Grants, Statement of Functional Expenses, Independent Sector, Supreme Court Browse Sample Pages:
Front Cover | Front Flap | Table of Contents | First Pages | Index | Back Flap | Back Cover | Surprise Me!
What Other Items Do Customers Buy After Viewing This Item?
Suggested Tags from Similar Products(What's this?)Be the first one to add a relevant tag (keyword that's strongly related to this product).
|
Customer Discussions
|
This product's forum
Active discussions in related forums
Search Customer Discussions
|
Related forums
|
