List of Exhibits

EXHIBIT 1.1Organization Reference Chart
EXHIBIT 1.2Suitability for Tax-Exempt Status Checklist
EXHIBIT 1.3Basic Tax and Financial Considerations in Starting a New Nonprofit Organization
EXHIBIT 1.4Comparison of Requirements and Tax Attributes for IRC §§501(c)(2), (3), (4), (5), (6), and (7)
EXHIBIT 11.1Differences Between Public and Private Charitable Organizations
EXHIBIT 11.2Different Categories of Organizations Exempt Under §501(c)(3)
EXHIBIT 11.3Form 990 Schedule A
EXHIBIT 11.4Comparing the Attributes of Donor-Advised Funds, Supporting Organizations, and Private Foundations
EXHIBIT 12.1Private Foundation Excise Taxes
EXHIBIT 12.2Cumulative List of Substantial Contributors
EXHIBIT 12.3Tax Attributes Transferred to Successor Private Foundation
EXHIBIT 12.4Transfers between Private Foundations
EXHIBIT 13.1Distribution Timing Plan to Reduce Excise Tax
EXHIBIT 14.1Compensation of Disqualified Person Checklist
EXHIBIT 14.2Guidelines for Travel and other Expense Reimbursement
EXHIBIT 14.3Expenditure Documentation Policy
EXHIBIT 15.1Application of Qualifying Distributions and Carryovers
EXHIBIT 15.2Request for Abatement Regarding Underdistribution
EXHIBIT 17.1Request for IRS Approval of Individual Grant Program
EXHIBIT 17.2Grant Approval Checklist
EXHIBIT 17.3Certificate of Supporting Organization Type
EXHIBIT 17.4Grant Payment Transmittal Letter
EXHIBIT 17.5Grant Agreement
EXHIBIT 17.6Expenditure Responsibility Control Checklist
EXHIBIT 17.7Pre-Grant Inquiry Checklist
EXHIBIT 17.8Expenditure Responsibility Agreement—Version
EXHIBIT 17.9Expenditure Responsibility Agreement—Version
EXHIBIT 17.10Report to IRS on Form 990-PF
EXHIBIT 17.11Grantee Report
EXHIBIT 17.12Sample Attachment to Form
EXHIBIT 18.1FORM 990 Part IV—Chart of Thresholds/Time-Sensitive Answers
EXHIBIT 18.2Independent Board Member
EXHIBIT 18.3Offshore Hedge Fund Analysis
EXHIBIT 19.1Annual Tax Compliance Checklist for §501(c)(3) Public Charity
EXHIBIT 19.22010 §501(c)(3) Public Charity Tax Preparer Checklist
EXHIBIT 19.3Annual Tax Compliance for Tax-Exempt Organizations—Short Form
EXHIBIT 19.4Annual Tax Compliance Checklist for Non-§501(c)(3) Organizations
EXHIBIT 19.5Annual Tax Compliance Checklist for Private Foundations (PFs)
EXHIBIT 19.6Annual Tax Compliance Checklist for Private Foundation (PF)—Short Form
EXHIBIT 19.7Annual Tax Compliance Checklist for §527 Political Organizations (POs)
EXHIBIT 19.8Annual Tax Compliance Checklist—Unrelated Business Income
EXHIBIT 19.9Intermediate Sanction Checklist
EXHIBIT 19.10Checklist for Website Exemption Issues
EXHIBIT 19.11Checklist for Alternative Investments of Tax-Exempt Organizations, Including Private Foundations
EXHIBIT 19.12Checklist for Tax and Accounting Issues for Grants and Contributions Received
EXHIBIT 21.1Commerciality Test Checklist
EXHIBIT 21.2Components of Unrelated Business Income
EXHIBIT 21.3Determining Regular Activity
EXHIBIT 21.4Sale of Merchandise
EXHIBIT 21.5Calculating the Taxable Portion of Advertising Revenue
EXHIBIT 21.6Comparison of Form 990-T Reporting for Corporation versus Trust
EXHIBIT 23.1Permissible PAC Involvement
EXHIBIT 24.1Sample Donor Disclosure Receipts
EXHIBIT 24.2Tax Reporting/Withholding for Raffles and Drawings
EXHIBIT 24.3Suggested Guidelines for Valuing Gifts
EXHIBIT 25.1Flowchart: Employees versus Independent Contractors
EXHIBIT 25.2Employee versus Independent Contractor IRS Checklist
EXHIBIT 25.3Sample Contractor Engagement Letter
EXHIBIT 25.4Employer Tax Requirements Checklist
..................Content has been hidden....................

You can't read the all page of ebook, please click here login for view all page.
Reset
3.145.180.71