Actions for Not-for-profit accounting, tax, and reporting requirements
Not-for-profit accounting, tax, and reporting requirements / Edward J. McMillan
- Author
- McMillan, Edward J., 1949-
- Published
- Hoboken, N.J. : Wiley, [2010]
- Copyright Date
- ©2010
- Edition
- 4th ed.
- Physical Description
- xvii, 270 pages ; 28 cm
- 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 Plan. -- Chapter 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. -- Appendixes. -- Appendix A. Statement of Financial Accounting Standards #117: Financial Statements of Not-for-Profit Organizations. -- Appendix 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. 9780470575383.
- Subject(s)
- ISBN
- 9780470575383 (pbk.)
0470575387 (pbk.) - Note
- Includes index.
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