Intensifying tax enforcement measures in the distressed economy compels close examination to compliance particulars in non-profit organization governance. Renewed and ongoing attention is directed to the functions being performed by boards of directors, as well as how such boards are composed. The absence of shareholders overseeing the conduct of directors demands strict adherence to best practices and procedures for 501(c)(3) organizations and other exempt corporations. Understanding what best practices are and how to apply them is essential in the current tax compliance and enforcement environment.
Exclusively from LexisNexis: Planning Tax-Exempt Organizations covers non-profit corporation and charitable trust planning; IRC Section 501(c3) organization classification and limitations; private foundations and charities; and other tax-exempt organizations, including social welfare organizations, local associations of employees, business leagues, social clubs, and apostolic organizations. The work addresses return filing and related requirements, as well as Internal Revenue Service audits and how to handle them.
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1-2A Planning Tax-Exempt Organizations § 2A.02
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