Detalles MARC
| 000 -LEADER |
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| fixed length control field |
04427cam a2200397 i 4500 |
| 001 - CONTROL NUMBER |
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| control field |
22338320 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20230307111342.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
230215s2022 ncua 001 0 eng |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781531020125 |
| Qualifying information |
(paperback) |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
PUCPR |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
DLC |
| 049 ## - LOCAL HOLDINGS |
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| Holding library |
cicg |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
KF 6449 |
| Item number |
.C345 2022 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Cafardi, Nicholas P., |
| 245 10 - TITLE STATEMENT |
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| Title |
Understanding nonprofit and tax exempt organizations / |
| Statement of responsibility, etc. |
Nicholas P. Cafardi, Jaclyn Fabean Cherry. |
| 250 ## - EDITION STATEMENT |
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| Edition statement |
Third edition. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
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| Place of production, publication, distribution, manufacture |
Durham, North Carolina : |
| Name of producer, publisher, distributor, manufacturer |
Carolina Academic Press, LLC, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2022. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xx, 430 pages : illustrations ; |
| Dimensions |
26 cm. |
| 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 |
unmediated |
| Media type code |
n |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
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| Carrier type term |
volume |
| Carrier type code |
nc |
| Source |
rdacarrier |
| 490 0# - SERIES STATEMENT |
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| Series statement |
Carolina academic press understanding series |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
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| Bibliography, etc. note |
Includes bibliographical references and index. |
| 505 0# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Introduction to tax exempt organizations -- Structuring a nonprofit organization -- Governance of nonprofit organizations -- Dissolving a nonprofit organization -- Rationales for tax exemption -- IRS tests for tax exemption -- Court imposed limits on tax exempt organizations -- Religious organizations and churches -- Educational organizations -- Healthcare organizations -- Arts organizations -- Other IRC section 501(c)(3) organizations -- IRC section 501(c)(4) : social welfare organizations -- Other tax exempt organizations -- IRC section 527 : political organizations -- Unrelated business income tax -- Charitable contributions -- Fundraising -- Private foundations -- Securing and maintaining tax exempt status. |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
"Understanding Nonprofit and Tax Exempt Organizations is a guide for the law student or practitioner who is looking to understand the law governing the nonprofit, tax exempt sector. This text deals with the many types of tax exempt organizations; the rules, regulations and limitations imposed on tax exempt organizations by the courts, the Internal Revenue Code (IRC) and the Treasury Regulations (Regulations); the charitable contribution and fundraising issues affecting tax exempt organizations; the unrelated business income tax, excise taxes and intermediate sanctions imposed on tax exempt organizations; and the rules regarding private foundations. In light of the Tax Cuts and Jobs Act of 2017, this new Third Edition includes a more detailed chapter on Churches and religious organizations, reflecting recent changes in the law overall for charitable nonprofit organizations and sets out new IRS online filing and reporting requirements put in place during the pandemic. The Third Edition of Understanding Nonprofit and Tax Exempt Organizations begins with an introduction to nonprofit organizations by discussing the relevant law in general, as nonprofits are governed by state law. Next, tax exempt organizations are discussed, by first giving the reader the background on where such organizations fit in the nonprofit sector; why the organizations are given preferential tax treatment; what form these organizations take; and how such organizations are governed and dissolved. The Third Edition also provides detailed explanations of the various rules, regulations and tests organizations must follow in order to obtain or retain their tax exempt status as well as the consequences for failure to comply and looks at the court created commerciality and public policy doctrines"-- |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Nonprofit organizations |
| General subdivision |
Taxation |
| -- |
Law and legislation |
| Geographic subdivision |
United States. |
|
|---|
| Topical term or geographic name entry element |
Charitable uses, trusts, and foundations |
| General subdivision |
Taxation |
| Geographic subdivision |
United States. |
|
|---|
| Topical term or geographic name entry element |
Nonprofit organizations |
| General subdivision |
Law and legislation |
| Geographic subdivision |
United States. |
|
|---|
| Topical term or geographic name entry element |
Charitable uses, trusts, and foundations |
| Geographic subdivision |
United States. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Cherry, Jaclyn Fabean, |
| 775 08 - |
|---|
| Relationship information |
Revision of: |
| Main entry heading |
Cafardi, Nicholas P. |
| Title |
Understanding nonprofit and tax exempt organizations. |
| Edition |
2nd ed. |
| Place, publisher, and date of publication |
New Providence, NJ : LexisNexis, c2012. |
| Record control number |
(DLC) 2011048439. |
| International Standard Book Number |
9781422497579. |
| 776 08 - |
|---|
| Relationship information |
Online version: |
| Main entry heading |
Cafardi, Nicholas P. |
| Title |
Understanding nonprofit and tax exempt organizations. |
| Edition |
Third edition. |
| Place, publisher, and date of publication |
Durham, North Carolina : Carolina Academic Press, LLC, [2022] |
| International Standard Book Number |
9781531020132 |
| Record control number |
(DLC) 2021059236 |
| 906 ## - |
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| a |
7 |
| b |
cbc |
| c |
orignew |
| d |
1 |
| e |
ecip |
| f |
20 |
| g |
y-gencatlg |
| 942 ## - |
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| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Libro |