000			05026cam a2200457 i 4500
001			ocn912875198
003			OCoLC
005			20240726104728.0
008			150812s2015 nyua ob 001 0 eng
010			_a2020677433
040			_aDLC _beng _erda _cDLC _dNT _dYDXCP _dEBLCP _dAGLDB _dOCLCF _dSTF
020			_a9781634826013 _q((electronic)l(electronic)ctronic)
043			_an-us---
050	0	4	_aHD62 _b.C437 2015
049			_aMAIN
245	1	0	_aCharitable organizations : _bIRS oversight and tax issues for congress / _cLynda Meyers, Editor.
260			_aNew York : _bNova Publishers, _c(c)2015.
300			_a1 online resource : _bcolor illustrations.
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
347			_adata file _2rda
490	1		_aEconomic issues, problems and perspectives
500			_aMinimal Level Cataloging Plus. _5DLC
504			_a2
505	0	0	_aCHARITABLE 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	0	0	_aAlthough 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	0	0	_aLack 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	0	0	_aUncertainty 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	0	0	_aIntroductionCurrent 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		_aIRS 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			_a2 _ub
650		0	_aNonprofit organizations _xTaxation _zUnited States.
650		0	_aTax exemption _xLaw and legislation _zUnited States.
655		1	_aElectronic Books.
700	1		_aMeyers, Lynda, _e5
856	4	0	_zClick to access digital title | log in using your CIU ID number and my.ciu.edu password. _uhttpss://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=1020581&site=eds-live&custid=s3260518
942			_cOB _D _eEB _hHD. _m2015 _QOL _R _x _8NFIC _2LOC
994			_a92 _bNT
999			_c76319 _d76319
902			_a1 _bCynthia Snell _c1 _dCynthia Snell