TY - BOOK AU - Cafardi,Nicholas P. AU - Cherry,Jaclyn Fabean TI - Understanding nonprofit and tax exempt organizations T2 - Understanding series (New York, N.Y.) SN - 082056088X (pbk.) AV - KF 6449 C129u 2006 U1 - 343.7306/6 22 PY - 2006/// CY - Newark, NJ PB - LexisNexis Matthew Bender KW - Organizaciones sin ánimo de lucro KW - Derecho y legislación N1 - Includes bibliographical references and index; Introduction to tax exempt organizations -- Structuring a nonprofit organization -- Governance of nonprofit organizations -- Dissolving a nonprofit organization -- Rationales for tax exemption -- IRS tests for tax exemption -- Court imposed limits on tax exempt organizations -- Religious organizations & churches -- Educational organizations -- Healthcare organizations -- Arts organizations -- Other IRC Section 501(c)(3) organizations -- IRC Section 501(c)(4) : social welfare organizations -- Other tax exempt organizations -- IRC Section 527 : political organizations -- Unrelated business income tax -- Charitable contributions -- Fundraising -- Private foundations -- Securing & maintaining tax exempt status UR - http://www.loc.gov/catdir/toc/ecip061/2005029076.html ER -