Product Description
This digital document is an article from Arena Magazine, published by Thomson Gale on December 1, 2005. The length of the article is 831 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Is poverty a linguistic concept?(tax policies help to reduce poverty)(Column)
Author: Andy Blunden
Publication: Arena Magazine (Magazine/Journal)
Date: December 1, 2005
Publisher: Thomson Gale
Issue: 80Page: 24(1)

Article Type: Column

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Product Description
The Tax Law of Associations summarizes the law concerning acquisition and maintenance of associations' tax exemption. It explores various other bodies of tax law applicable to exempt associations, including the private inurement doctrine, the intermediate sanctions rules, the lobbying rules, and the unrelated business restrictions. Coverage also includes: the political activities rules, including the use of political action committees by associations; associations' use of for-profit subsidiaries; supporting organizations; involvement in partnerships and other joint ventures; as well as charitable giving and fundraising rules. ... Read more

Product Description
This digital document is an article from Association Management, published by American Society of Association Executives on January 1, 1998. The length of the article is 1280 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Leaders of nonprofit organizations should develop and implement sound financial management practices to ensure continued growth. Volunteer leaders, however, should realize that there are key differences in the financial management process between for-profit and nonprofit organizations. These differences can be found in the areas of structure and mission, tax treatment and degree of accountability.

Citation Details
Title: Understanding nonprofit financial management: how practices differ from for-profit organizations. (includes related article on tax-exemption)(Board Primer)
Author: John P. Langan
Publication: Association Management (Magazine/Journal)
Date: January 1, 1998
Publisher: American Society of Association Executives
Volume: v50Issue: n1Page: p75(2)

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This digital document is an article from Software Industry Report, published by Millin Publishing, Inc. on October 21, 1991. The length of the article is 717 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: ADAPSO: tax law writers should wake up to reality on software useful life. (Association of Data Processing Service Organizations)
Publication: Software Industry Report (Newsletter)
Date: October 21, 1991
Publisher: Millin Publishing, Inc.
Volume: v23Issue: n20Page: p9(2)

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This digital document is an article from Association Management, published by American Society of Association Executives on September 1, 1995. The length of the article is 2380 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The IRS has adopted several comments made by the American Society of Assn. Executives in its Jul. 20, 1995 issue of the new lobby tax rules under the Omnibus Budget Reconciliation Act of 1993. The final regulations that implement the act's lobbying tax deductibility provisions provide definitions for the term 'influencing legislation,' the allocation of costs to lobbying and those tax-exempt organizations not covered by the lobby tax law.

Citation Details
Title: The new lobby tax rules. (Omnibus Budget Reconciliation Act of 1993)(includes related article)(Special Report)
Author: Jeffrey S. Tenenbaum
Publication: Association Management (Magazine/Journal)
Date: September 1, 1995
Publisher: American Society of Association Executives
Volume: v47Issue: n9Page: p77(4)

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This digital document is an article from Association Management, published by American Society of Association Executives on October 1, 1997. The length of the article is 3254 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The Taxpayer Relief Act of 1997 contains provisions that can affect the taxability of trade and professional groups. First, the provisions on for-profit subsidiaries require trade groups to pay taxes on interests, rents and royalties derived from an 80% controlled subsidiary. Second, existing regulations were codified to allow corporate sponsorship income to be treated as tax-free provided that an acknowledgment of thanks is provided.

Citation Details
Title: Tax Act provisions: traps and opportunities. (Taxpayer Relief Act of 1997)
Author: Paula Cozzi Goedert
Publication: Association Management (Magazine/Journal)
Date: October 1, 1997
Publisher: American Society of Association Executives
Volume: v49Issue: n10Page: p49(4)

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This digital document is an article from Association Management, published by American Society of Association Executives on June 1, 1995. The length of the article is 3546 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The across-the-board growth in non-profit organizations may have triggered the intensified efforts of the IRS to impose taxes on associations' income. The substantial increase in non-profit organizations' unrelated business activities and income in recent years has been confirmed by two IRS studies. Associations are thus advised to understand and comply with new tax rules. A 10-point guide in avoiding tax penalties is presented.

Citation Details
Title: New rules of the tax game. (includes related articles)(Special Report)
Author: John P. Langan
Publication: Association Management (Magazine/Journal)
Date: June 1, 1995
Publisher: American Society of Association Executives
Volume: v47Issue: n6Page: p113(7)

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This digital document is an article from Association Management, published by American Society of Association Executives on June 1, 2000. The length of the article is 1015 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Establishing an Affiliated Organization.(Brief Article)
Author: Jerald A. Jacobs
Publication: Association Management (Magazine/Journal)
Date: June 1, 2000
Publisher: American Society of Association Executives
Volume: 52Issue: 6Page: 18

Article Type: Brief Article

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This digital document is an article from Association Management, published by American Society of Association Executives on May 1, 1992. The length of the article is 2057 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Service taxes go stateside: associations face a new threat.
Author: John M. Sharbaugh
Publication: Association Management (Magazine/Journal)
Date: May 1, 1992
Publisher: American Society of Association Executives
Volume: v44Issue: n5Page: p57(4)

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This digital document is an article from Westchester County Business Journal, published by Westfair Communications, Inc. on March 11, 1991. The length of the article is 515 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Unions call on business sector to shoulder more of tax burden. (New York State Public Employees Federation; Civil Service Employees Association)
Publication: Westchester County Business Journal (Magazine/Journal)
Date: March 11, 1991
Publisher: Westfair Communications, Inc.
Volume: v23Issue: n13Page: p1(2)

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This digital document is an article from The Tax Adviser, published by American Institute of CPA's on September 1, 1995. The length of the article is 588 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Tax-exempt trade organizations under IRC section 501(c)(6) must now disclose the value of lobbying expenditures made despite the fact that these expenses are no longer tax deductible. The reporting requirement has been established to help the IRS identify what portion of contributions to such organizations should be nondeductible. In 1993, IRC section 162(e) was revised to deny income tax deductions for most lobbying activities. Section 162(e) also expanded the definition of lobbying expenses to include campaigns to influence public opinion on legislation and research activities.

Citation Details
Title: Lobbying expenditures of trade associations.
Author: Harold Talisman
Publication: The Tax Adviser (Magazine/Journal)
Date: September 1, 1995
Publisher: American Institute of CPA's
Volume: 26Issue: n9Page: 544(2)

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This digital document is an article from National Tax Journal, published by National Tax Association on September 1, 1998. The length of the article is 3815 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the author: In response to pressures created by the increasing globalization of the world economy, the OECD has issued a report titled "Harmful Tax Competition: An Emerging Global Issue" that provides an analysis of the phenomenon known as harmful tax competition. The Report identifies factors that characterize tax havens and harmful preferential tax regimes and recommends numerous measures in the areas of domestic legislation, tax treaties, and international cooperation, that countries may pursue to counter harmful tax competition. As part of intensifying international cooperation, the Report recommends that Member countries adopt a set of Guidelines endorsing the "3 R's:" to refrain, to review, and to remove. By adopting the Report, Members are agreeing to undertake a political commitment to refrain from adopting new measures or strengthening existing measures, to review existing measures that constitute harmful tax practices, and to remove harmful features of preferential tax regimes within a five-year period. In addition, the Report establishes a new international body, the Forum on Harmful Tax Practices, to implement the measures outlined in the Report.

Citation Details
Title: The OECD's report on harmful tax competition. (Organization for Economic Cooperation and Development)(Symposium: What Do We Mean by "Taxpayer Relief"?)
Author: Joann M. Weiner
Publication: National Tax Journal (Refereed)
Date: September 1, 1998
Publisher: National Tax Association
Volume: 51Issue: n3Page: 601-608

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This digital document is an article from The Tax Adviser, published by American Institute of CPA's on May 1, 1994. The length of the article is 1101 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The 1993 disallowance of noncharitable tax-exempt organization membership dues to the extent the dues fund lobbying activities will be taking effect sooner than expected for such organizations if they have received dues before 1994 and lobbying expenses related to those dues are incurred after 1993. Two years of tax may be due once the change is effective. Tax-exempt organizations are now required to account for expenses related to influencing legislation and inform members that the portions of their dues allocable to those expenses are nondeductible.

Citation Details
Title: New lobbying expense disallowance rules affect certain exempt organizations earlier than anticipated.
Author: Debra L. Gladstone
Publication: The Tax Adviser (Magazine/Journal)
Date: May 1, 1994
Publisher: American Institute of CPA's
Volume: 25Issue: n5Page: 297(2)

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This digital document is an article from Government Finance Review, published by Government Finance Officers Association on February 1, 1995. The length of the article is 1167 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Two notable publications that deal with the reinvention and improvement of government have been published by concerned interest groups within the public finance sector. One is the report prepared by the National Task Force on State and Local Budgeting on behalf of the Government Finance Officers Assn. while the other was prepared by the Alliance for Redesigning Government on behalf of the National Academy of Public Administration.

Citation Details
Title: Getting returns on tax dollars.
Author: Paul R. Soglin
Publication: Government Finance Review (Magazine/Journal)
Date: February 1, 1995
Publisher: Government Finance Officers Association
Volume: v11Issue: n1Page: p26(2)

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This digital document is an article from Association Management, published by American Society of Association Executives on February 1, 2003. The length of the article is 3780 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: 22 tips to attain tax tranquility. (Tax Tranquility).(associations, tax management)
Author: Joseph Grief
Publication: Association Management (Magazine/Journal)
Date: February 1, 2003
Publisher: American Society of Association Executives
Volume: 55Issue: 2Page: 67(6)

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This digital document is an article from Westchester County Business Journal, published by Westfair Communications, Inc. on September 15, 2003. The length of the article is 376 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: CPAs ask Congress to reject tax e-filing extension.(Focus: professional services)
Publication: Westchester County Business Journal (Magazine/Journal)
Date: September 15, 2003
Publisher: Westfair Communications, Inc.
Volume: 42Issue: 37Page: 24(1)

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This digital document is an article from Tax Executive, published by Tax Executives Institute, Inc. on January 1, 2009. The length of the article is 1470 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available immediately after purchase. You can view it with any web browser.

Citation Details
Title: The good news bears ... trumpeting.
Author: Timothy J. McCormally
Publication: Tax Executive (Magazine/Journal)
Date: January 1, 2009
Publisher: Tax Executives Institute, Inc.
Volume: 61Issue: 1Page: 6(2)

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Product Description
This digital document is an article from Association Management, published by American Society of Association Executives on October 1, 1999. The length of the article is 3104 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Association executives are constantly challenged to obtain the necessary capital to furnish members with unique products and services that distinguish their organizations from the competition. Traditional sources of revenues, such as dues, education programs and conventions are proving to be inadequate in terms of providing all the required funds. Establishing an insurance entity may help generate the money. A number of suggested tips will help association executives establish an insurance subsidiary for their organizations.

Citation Details
Title: Establishing an insurance subsidiary.(includes related article on federal, state and tax laws related to establishing insurance units and Glassco's experience in setting up an insurance subsidiary)(associations)
Author: Douglas Culkin
Publication: Association Management (Magazine/Journal)
Date: October 1, 1999
Publisher: American Society of Association Executives
Volume: 51Issue: 10Page: 81(5)

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This digital document is an article from The Non-profit Times, published by Thomson Gale on August 1, 2006. The length of the article is 1748 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Tax exempt bonds: IRS examinations are coming. Will your organization be ready?(Taxing Issues)
Author: Harvey Berger
Publication: The Non-profit Times (Magazine/Journal)
Date: August 1, 2006
Publisher: Thomson Gale
Volume: 20Issue: 15Page: 16(2)

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