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The 2008 Cumulative Supplement contains the following new updates:

• A significantly revised Form 990 must be used for the 2008 filing year. That means calendar year organizations should now begin the process of gathering the enhanced data requested on the schedules and parts of the core form.
• Impact of Pension Protection Act: The past year or so has been an amazingly difficult time for private foundations, donor-advised fund sponsors, supporting organizations, and their advisors. It feels like 1970 all over again as funders revise procedures and struggle with dissatisfied grantees they are told they cannot fund– particularly when the foundation has previously pledged to do so. Revised grant checklists in Chapter 17 should be used to assure the new issues are considered.
• For PFs, the excise tax on "investment" income considered in Chapter 13 was expanded to include capital gains on exempt function assets– an oxymoron that causes confusion.
• Congress split Type III supporting organizations (SO) into two types that are now identified as either non-functionally integrated with the public charities it supports and simply provides grants or holds assets for its supported charities(y) or functionally integrated because it performs the functions of those it supports. The complexities are found in Chapter 11.
• Private foundation-like operational constraints were placed on donor-advised funds and Type III supporting organizations. Prohibitions against excess business holdings (Chapter 16) and transactions benefiting insiders (Chapter 20) were imposed.
• Lastly, readers are reminded that a PF grant to non-functionally integrated Type III supporting organizations is no longer treated as qualifying distributions effective the date after the legislation was signed into law (August 17, 2006). This overnight change placed a burden on the SOs that can no longer receive funding and the PFs that were not informed of the rules in timely fashion. Exhibit 17.2A provides a grant checklist that is revised to include the new standards and Exhibit 17.2B provides a certification an SO can provide to a private foundation to prove it is a Type I, II, or III functionally integrated supporting organization a payment to which can be counted as a qualifying distribution. The Form 4720 illustrated in Chapter 18 contains a disclosure of failure to meet this requirement with a request for abatement of any penalties associated with the PF’s actions.

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Price: $70.00 [Notify me when price goes down.]

Tax Planning and Compliance for Tax-Exempt Organizations: Rules, Checklists, and Procedures, Fourth Edition is an indispensable guide to navigating the complex maze of nonprofit tax rules and regulations. Along with clear, concise instructions for filing Forms 990 and other important IRS forms and documents, this practical guide covers the significant issues facing nonprofit organizations, including unrelated business income, private inurement, affiliations, and employment taxes. It also provides practical guidance on obtaining the tax exemption; reporting to boards, auditors, and the IRS; testing ongoing tax compliance; and managing lobbying expenditure.

An essential, timesaving guide for accountants, lawyers, nonprofit executives and directors, consultants, and volunteers, this Fourth Edition offers:

• A supplemental, annual update to keep subscribers current on relevant changes in IRS forms, requirements, and related tax procedures.
• Easy-to-use checklists highlighting such critical concerns as tax-exempt eligibility, reporting to the IRS, and tax compliance.
• A variety of sample documents, including organizational bylaws, letters of application, and completed IRS forms.
• Helpful practice aids, such as a comparison chart summarizing the differences between public and private charitable organizations.
• Practical tips and suggestions for handling such critical situations as preparing for and surviving an IRS examination.

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Price: $143.39 [Notify me when price goes down.]

Written in plain English and supplemented annually, The Law of Tax-Exempt Organizations, Ninth Editioncan help the lawyers and managers of tax-exempt organizations make sure that they are up-to-date on all current regulations pertaining to tax-exempt organizations, and well-prepared to make decisions about their organizations actions and future..
Price: $174.10 [Notify me when price goes down.]

Tax Compliance for Tax-Exempt Organizations provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas: tax law and the rules that govern compliance; reporting requirements; compliance steps, choices and mechanisms; and accounting. The 2006 Edition of Tax Compliance for Tax-Exempt Organizations has been completely revised to bring the tax professional up to date on the latest developments in this complex and constantly changing area. Highlights include: · The Service issued proposed regulations regarding the relationship and interaction between Section 4948 of the Code and an organization’s tax exempt status under Section 501(c)(3) or (4) of the Code. These regulations provide important guidance regarding the interplay between the intermediate sanctions provision and the exemption provisions. · The Katrina Emergency Tax Relief Act of 2005, Public Law 109-73, provided important new tax incentives for charitable giving, particularly in the states devastated by Hurricane Katrina, including Louisiana, Alabama and Mississippi. · The Service updated and enhanced its sample declarations of trust for certain charitable remainder trusts. In Revenue Procedures 2005-52 through 59, the Service has provided new forms for certain types of charitable remainder unitrusts. · The Service issued temporary regulations that provide guidance on the filing of information returns for contributions of certain types of qualified intellectual property, made after June 3, 2004. These regulations implement new rules for such contributions that were enacted by the American Jobs Creation Act of 2004, Public Law 108-357..
Price: $165.00 [Notify me when price goes down.]

This book provides a comprehensive, one-volume source of detailed information on federal, state, and local laws covering tax-exempt healthcare organizations. It tackles complex legal issues in a practical, down-to-earth manner by providing plain-English explanations and the appropriate legal citations for further research..
Price: $192.95 [Notify me when price goes down.]

Joint Ventures Involving Tax-Exempt Organizations includes the latest case law, treasury regulations, and IRS rulings to enable nonprofits to maximize their financing without jeopardizing their tax-exempt status..
Price: $159.16 [Notify me when price goes down.]

"The Secret Government" (4 1 Hour Interviews)Professor Carroll Quigley, who was Bill Clinton's mentor, wrote "Tragedy and Hope: A History of the World in Our Time" which outlines the truth about the world financial elite and their plan to create a worldwide feudalistic system under their control Norman Dodd was the director of research for the Reece Committee investigation which looked into the great tax-exempt foundations. Geopolitics is a speech by Dr. Stanley Monteith which deals with the hidden cause of war, famine, disease, and the AIDS epidemic..
Price: $22.95 [Notify me when price goes down.]