Not for Profit Accounting Tax and Reporting Requirements or Advertising Ethics

Not-for-Profit Accounting, Tax, and Reporting Requirements

Author: Edward J McMillan CPA CA

Learn how to apply for tax-exempt status, handle IRS audits, set up a wholly owned taxable subsidiary, and anticipate tax implications of lobbying expenses with this step-by-step guide. Complete with checklists, sample letters, and illustrative charts, this easy-to-understand reference is an important resource for every not-for-profit executive who deals with financial issues.

Order your copy today!

Table of Contents:

	List of Exhibits
	Preface
Ch. 1	Classification of Tax-Exempt Organizations	1
Ch. 2	Disclosure of Information	9
Ch. 3	Using CPA Firms and Understanding Their Functions	13
Ch. 4	Internal Revenue Service Audits	33
Ch. 5	Tax on Unrelated Business Income and Form 990-T	43
Ch. 6	Wholly Owned Taxable Subsidiaries	51
Ch. 7	Restricted-Fund Transactions	55
Ch. 8	Internal Control	63
Ch. 9	The Accounting Policies and Procedures Manual	69
Ch. 10	Tax Implications of Lobbying Expenditures	75
Ch. 11	Other IRS Issues	77
Ch. 12	IRS Filing Requirements and Forms	83
Ch. 13	The Basics of Not-for-Profit Accounting and Financial Statements	85
Ch. 14	The Basics of Intermediate Sanctions	93
Ch. 15	The Basics of Filing IRS Form 990	97
App. A	Statement of Financial Accounting Standards #117: Financial Statements of Not-for-Profit Organizations	101
App. B	Statement of Financial Accounting Standards #116: Accounting for Contributions Received and Contributions Made	133
App. C	Statement of Financial Accounting Standards #124: Accounting for Certain Investments Held by Not-for-Profit Organizations	151
App. D	Statement of Financial Accounting Standards #136: Transfer of Assets to a Not-for-Profit Organization or Charitable Trust that Raises or Holds Contributions for Others	157
	Glossary	163
	Index	171

Interesting book: Drop a Size in Two Weeks Flat or Eight Simple Qigong Exercises for Health

Advertising Ethics

Author: Edward Spenc

Edward Spence and Brett Van Heekeren identify, examine, and evaluate ethical issues in advertising. The authors understand advertising as "the process of the communication of advertising messages of persuasion directed at consumers..." Combining cases with ethical analysis, the authors focus on numerous areas of advertising, including codes of ethics, the media, truth in advertising, and new technologies in advertising.

Advertising Ethics is the ninth book in the series Basic Ethics in Action, edited by Michael Boylan, which is a major new undertaking by Prentice Hall covering several areas in applied ethics, including business ethics, environmental ethics, medical ethics, and social and political ethics.