The Resource Protect exempt organizations from sanctions and loss of exemption

Protect exempt organizations from sanctions and loss of exemption

Label
Protect exempt organizations from sanctions and loss of exemption
Title
Protect exempt organizations from sanctions and loss of exemption
Creator
Subject
Language
eng
Summary
Violations of restrictions placed on exempt organization activities can result in intermediate sanctions (against the organization or its managers) or loss of the exemption. This article first considers the definition of an excess benefit transaction, applicable tax-exempt organization, disqualified person, and organization manager. Then it considers tax on disqualified persons, tax on organization managers, loss of exemption due to private benefits, new proposed regulation, and interaction of private benefit rules with intermediate sanctions
Citation source
In: Practical tax strategies. - New York. - Vol. 78 (2007),
http://library.link/vocab/creatorName
  • Thomas, B
  • Pulliam, D
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • exemption
  • tax exempt company
  • charities
  • penalties
Label
Protect exempt organizations from sanctions and loss of exemption
Instantiates
Publication
Label
Protect exempt organizations from sanctions and loss of exemption
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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