This book explains the IRS rules that nonprofits must comply with in order to maintain their tax-exempt status. From annual filing requirements to unrelated business income to volunteers to lobbying activities, this book explains what nonprofits need to know to stay out of trouble with the IRS. Practical, easy-to-understand and organized by issue, this book is an invaluable reference guide to complicated IRS rules that every small to medium sized nonprofit need to understand.
Innehållsförteckning
1. Nonprofits and the IRS
2. Annual IRS Filings—The Form 990
3. Record Keeping and Accounting
4. Volunteers, Employees, and Independent Contractors
5. Charitable Giving—The Basics and Cash Donations
6. Property Donations
7. Excessive Compensation, Sweetheart Deals, and Other Ways to Get in Trouble With the IRS
8. Nonprofits That Make Money and UBIT
9. Lobbying and Political Campaign Activities
10. Help Beyond This Book
Appendix: Forms
Index
Om författaren
Stephen Fishman is the author of many Nolo books, including Deduct It! Lower Your Small Business Taxes, Every Landlord’s Tax Deduction Guide and Home Business Tax Deductions: Keep What You Earn—plus many other legal and business books. He received his law degree from the University of Southern California and after time in government and private practice, became a full-time legal writer.