Not-for-profit accounting, tax, and reporting requirements / Edward J. McMillan.

Format:

Book

Author/Creator:

McMillan, Edward J., 1949-

Language:

English

Subjects (All):

Nonprofit organizations--United States--Finance.

Nonprofit organizations.

Nonprofit organizations--United States--Accounting.

Nonprofit organizations--Taxation--United States.

Financial statements--United States.

Financial statements.

Physical Description:

1 online resource (291 p.)

Edition:

4th ed.

Other Title:

Not-for-profit accounting, tax & reporting requirements

Place of Publication:

Hoboken, N.J. : John Wiley & Sons, 2010.

Language Note:

English

Summary:

What every not-for-profit must know about accounting, tax, and reporting requirements Combining the proven guidance of the previous, bestselling edition with all of the latest regulatory information, Edward McMillan delivers a one-stop reporting resource for not-for-profits in Not-For-Profit Accounting, Tax, and Reporting Requirements, Second Edition. McMillan's step-by-step guide helps your not-for-profit apply for tax-exempt status, handle IRS audits, set up a wholly owned taxable subsidiary, anticipate tax implications of lobbying expenses, and perform a host of other func

Contents:

Not-for-Profit Accounting, Tax, and Reporting Requirements, Fourth Edition; About the Author; Contents; Acknowledgments; Preface; Disclaimer; Chapter 1: Classification of Tax-Exempt Organizations; Chapter 2: Financial Responsibilities of Not-for-Profit Board Members; Chapter 3: The Basics of Form 990, Form 990-EZ, and Form N; Chapter 4: Tax on Unrelated Business Income and Form 990-T; Chapter 5: Other IRS Issues; Chapter 6: Disclosure of Information; Chapter 7: Conditions of Employment Agreement; Chapter 8: Wholly Owned Taxable Subsidiaries; Chapter 9: Internal Revenue Service Audits

Chapter 10: Developing Strong Internal Controls and Documenting a Fraud Action PlanChapter 11: Using CPA Firms and Understanding Their Functions; Chapter 12: Grant Accounting and Auditing; Chapter 13: Implications of Lobbying Expenditures; Chapter 14: Campaign Contributions, PACs, and 527s; Chapter 15: Internal Audit Committees; Chapter 16: The Accounting Policies and Procedures Manual; Chapter 17: Restricted-Fund Transactions; Chapter 18: The Basics of Intermediate Sanctions; Chapter 19: The Basics of Not-for-Profit Accounting and Financial Statements; Chapter 20: Private Foundations

Appendix A: Statement of Financial Accounting Standards #117: Financial Statements of Not-for-Profit OrganizationsAppendix B: Statement of Financial Accounting Standards #116: Accounting for Contributions Received and Contributions Made; Appendix C: Statement of Financial Accounting Standards #124: Accounting for Certain Investments Held by Not-for-Profit Organizations; Appendix D: Statement of Financial Accounting Standards #136: Transfer of Assets to a Not-for-Profit Organization or Charitable Trust that Raises or Holds Contributions for Others; Glossary; Index

Notes:

Includes index.

Description based on metadata supplied by the publisher and other sources.

ISBN:

9786612688379

9780470642375

0470642378

9781282688377

1282688375

9781118386743

1118386744

9780470642351

0470642351

OCLC:

645098741