MARC details
| 000 -LEADER |
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| fixed length control field |
05026cam a2200457 i 4500 |
| 001 - CONTROL NUMBER |
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| control field |
ocn912875198 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
OCoLC |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20240726104728.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
150812s2015 nyua ob 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
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| LC control number |
2020677433 |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
DLC |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
DLC |
| Modifying agency |
NT |
| -- |
YDXCP |
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EBLCP |
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AGLDB |
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OCLCF |
| -- |
STF |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781634826013 |
| Qualifying information |
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| 043 ## - GEOGRAPHIC AREA CODE |
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| Geographic area code |
n-us--- |
| 050 04 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HD62 |
| Item number |
.C437 2015 |
| 049 ## - LOCAL HOLDINGS (OCLC) |
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| Holding library |
MAIN |
| 245 10 - TITLE STATEMENT |
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| Title |
Charitable organizations : |
| Remainder of title |
IRS oversight and tax issues for congress / |
| Statement of responsibility, etc. |
Lynda Meyers, Editor. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
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| Place of publication, distribution, etc. |
New York : |
| Name of publisher, distributor, etc. |
Nova Publishers, |
| Date of publication, distribution, etc. |
(c)2015. |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
1 online resource : |
| Other physical details |
color illustrations. |
| 336 ## - CONTENT TYPE |
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| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
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| Media type term |
computer |
| Media type code |
c |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
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| Carrier type term |
online resource |
| Carrier type code |
cr |
| Source |
rdacarrier |
| 347 ## - DIGITAL FILE CHARACTERISTICS |
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| File type |
data file |
| Source |
rda |
| 490 1# - SERIES STATEMENT |
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| Series statement |
Economic issues, problems and perspectives |
| 500 ## - GENERAL NOTE |
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| General note |
Minimal Level Cataloging Plus. |
| Institution to which field applies |
DLC |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
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| Bibliography, etc. note |
Includes bibliographies and index. |
| 505 00 - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
CHARITABLE ORGANIZATIONS: IRS OVERSIGHT AND TAX ISSUES FOR CONGRESS; CHARITABLE ORGANIZATIONS: IRS OVERSIGHT AND TAX ISSUES FOR CONGRESS; Library of Congress Cataloging-in-Publication Data; Contents; Preface; Chapter 1: Tax-Exempt Organizations: Better Compliance Indicators and Data, and More Collaboration with State Regulators Would Strengthen Oversight of Charitable Organizations*; Why GAO Did This Study; What GAO Recommends; What GAO Found; Abbreviations; Background; Charitable Organizations Comprise a Major Part of Our Economy and Vary Considerably in Size and Purpose. |
| 505 00 - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Although Charitable Organizations Vary in Size and Purpose, a Small Number Concentrated in the Health and Education Sectors Control Most AssetsEO Receives Indications of Noncompliance from a Variety of Sources, but Declining Resources Complicate Efforts to Effectively Oversee Charitable Organizations; EO Receives Indications of Noncompliance from a Variety of Sources; Limited Resources Contribute to Fewer Examinations; The Impact of EO Compliance Efforts on Charitable Organizations Is Unknown, Due to Lack of Key Performance Measures and Goals and Lack of Complete Data. |
| 505 00 - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Lack of Quantitative, Results-Oriented Goals and Measures for Improving Compliance Limits Ability to Assess Effectiveness of EO OversightNew Streamlined Application and Review Process Raises Questions about Whether IRS Will Collect Adequate Information to Indentify Noncompliance among Smaller-Sized Organizations; Lack of Timely and Complete Data Limits IRS Ability to Provide Adequate Oversight of Charitable Organizations and to Provide for the Transparency of the Tax-Exempt Sector. |
| 505 00 - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Uncertainty about How Taxpayer Data Can Be Shared and Used Limits Collaboration between IRS and State Charity RegulatorsConclusion; Matter for Congressional Consideration; Recommendations; Agency Comments and Our Evaluation; Appendix I: Scope and Methodology; Appendix II: Tax Benefits and Requirements for Different Types of Tax Exempt Organizations; Types of Tax Exempt Organizations Listed in Section 501; Appendix III: Additional Tables; End Notes; End Notes for Appendix I; End Notes for Appendix II; Chapter 2: Tax Issues Relating to Charitable Contributions and Organizations; Summary. |
| 505 00 - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
IntroductionCurrent Tax Benefits; Charitable Contributions; Tax Exemption of Earnings; Expanding Benefits for Charitable Contributions and Organizations; Provisions Considered But Not Adopted; Deduction for Non-Itemizers; Reducing the Foundation Investment Income Excise Tax; Raising the Corporate Charitable Deductions Cap; Unrelated Business Income of Charitable Remainder Trusts; Disaster Provisions Enacted on a Temporary Basis; Provisions Now Part of the Extenders25; Contributions of Conservation Property; IRA Rollover Provision; Extending the Deduction for Food Inventory to all Businesses. |
| 520 0# - SUMMARY, ETC. |
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| Summary, etc. |
IRS oversight of charitable organizations helps to ensure they abide by the purposes that justify their tax exemption and protects the sector from potential abuses and loss of confidence by the donor community. In recent years, reductions in IRS's budget have raised concerns about the adequacy of IRS oversight. This book describes the charitable organization sector; describes IRS oversight activities; determines how IRS assesses its oversight efforts; and determines how IRS collaborates with state charity regulators and U.S. Attorneys to identify and prosecute organizations suspected of engagi. |
| 530 ## - COPYRIGHT INFORMATION: |
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| COPYRIGHT INFORMATION |
COPYRIGHT NOT covered - Click this link to request copyright permission: |
| Uniform Resource Identifier |
<a href="b">b</a> |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Nonprofit organizations |
| General subdivision |
Taxation |
| Geographic subdivision |
United States. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Tax exemption |
| General subdivision |
Law and legislation |
| Geographic subdivision |
United States. |
| 655 #1 - INDEX TERM--GENRE/FORM |
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| Genre/form data or focus term |
Electronic Books. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Meyers, Lynda, |
| Relator term |
|
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
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| -- |
Click to access digital title | log in using your CIU ID number and my.ciu.edu password. |
| Uniform Resource Identifier |
<a href="httpss://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=1020581&site=eds-live&custid=s3260518">httpss://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=1020581&site=eds-live&custid=s3260518</a> |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Koha item type |
Online Book (LOGIN USING YOUR MY CIU LOGIN AND PASSWORD) |
| DONATED BY: |
|
| VENDOR |
EBSCO |
| Classification part |
HD. |
| PUBLICATION YEAR |
2015 |
| LOCATION |
ONLINE |
| REQUESTED BY: |
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NFIC |
| Source of classification or shelving scheme |
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| 994 ## - |
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| -- |
92 |
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NT |
| 902 ## - LOCAL DATA ELEMENT B, LDB (RLIN) |
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| a |
1 |
| b |
Cynthia Snell |
| c |
1 |
| d |
Cynthia Snell |