Bertrand.pt - Form 990

Form 990 (eBook)

Exploring The Form'S Complex Schedules

de Jane M. Searing e Eve Rose Borenstein 

idioma: Inglês
Editor: WILEY
Edição ou reimpressão: maio de 2018
131,76€
Disponibilidade Imediata
Ebook para ADE

Mastery of the current Form 990 beyond its Core Form pages requires an understanding of the Form's transparency demands relating to multiple complex issues, including: Transactions with certain insiders, expanded disclosure of highly-comp'd individuals' calendar year compensation, identifying and reporting in the presence of, "e;related organizations,"e; nuances of the two "e;public support tests"e;, undertaking of foreign operations, and more. This book covers the most advanced tax and nonprofit issues related to Form 990's Schedules. You will not only gain an understanding of the tax and practical points necessary to complete Schedules A, C, F, J, K, L, N, and R of the current Form 990, but you will also be advised as to how to communicate with exempt clients on each of these Schedules' unique demands. This book will prepare you to do the following: Distinguish between the in-flows of each of the public support tests, apply each test's calculations, and identify what defines a supporting organization, and note such entities' types and attendant reporting obligations. Distinguish the reporting obligations of 501(c)(3) organizations with respect to lobbying versus that of the proxy tax in place for 501(c) (4), (5), and (6) organizations, and note required electioneering reporting of all 501(c) entities. Recognize the triggers for Schedule F. Recall the definitions of Interested Persons applied within each Part of Schedule L. Recognize the expanded compensation reporting and management practices inquired of in Schedule J. Appreciate both the need for bond counsel involvement in completing Schedule K and the diverse scenarios that trigger Schedule N. Identify the common reporting disclosures required in the presence of "e;related organizations"e; and the unique reporting demands applied, based on type of entity.

Form 990
Exploring The Form'S Complex Schedules
de Jane M. Searing e Eve Rose Borenstein 
ISBN: 9781119514510 Ano de edição ou reimpressão: Editor: WILEY Idioma: Inglês Páginas: 304 Tipo de Produto: eBook Coleção: Aicpa Formato: PDF i Classificação Temática: eBooks  >  eBooks em Inglês  >  Economia, Finanças e Contabilidade  >  Contabilidade

Sugestões

Xero For Dummies
26,95€
WILEY
Get Paid!
6,47€
(eBook)
Ine-Ora Pty Ltd
X
O QUE É O CHECKOUT EXPRESSO?


O ‘Checkout Expresso’ utiliza os seus dados habituais (morada e/ou forma de envio, meio de pagamento e dados de faturação) para que a sua compra seja muito mais rápida. Assim, não tem de os indicar de cada vez que fizer uma compra. Em qualquer altura, pode atualizar estes dados na sua ‘Área de Cliente’.

Para que lhe sobre mais tempo para as suas leituras.