Tax-exempt organizations intermediate sanctions (Section 4958) /

Tax-exempt organizations [electronic resource] : intermediate sanctions (Section 4958) / Celia Roady, Esq., Morgan, Lewis and Bockius LLP, Washington, D.C. and Shira M. Helstrom, Esq., Morgan, Lewis and Bockius LLP, Washington, D.C.

" ... discusses the applicable sanctions that, under [section] 4958, may be imposed on so-called "excess benefit transactions" involving [section] 501(c)(3) public charities, [section] 501(c)(4) organizations, [section] 501(c)(29) co-op health insurers, and their insiders. Enacted in...

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Bibliographic Details
Online Access: Law Students, Faculty, and Staff (via Bloomberg Law)
Main Authors: Roady, Celia, 1951- (Author), Helstrom, Shira M. (Author)
Other title:Bloomberg Law online
Bloomberg Law online.
Format: Electronic Website
Language:English
Published: Arlington, VA : Tax Management, [2002]-
Series:Tax management portfolios ; 476-2nd.
Subjects:
Nonprofit organizations > Taxation > United States.
Tax exemption > United States.
Charitable uses, trusts, and foundations > Taxation > United States.
Associations sans but lucratif > Impôts > États-Unis.
Impôt > Exemptions > États-Unis.
Fondations (Droit) > Impôts > États-Unis.
Charitable uses, trusts, and foundations > Taxation.
Nonprofit organizations > Taxation.
Tax exemption.
United States.
Table of Contents:
  • Detailed Analysis. Organizations Subject to [section] 4958
  • Disqualified Persons
  • Excess Benefit Transactions
  • Rebuttable Presumption of Reasonableness
  • Imposition of Excise Tax
  • Reporting Excess Benefit Transactions
  • Abatement of Excise Tax
  • Audits and Examinations
  • Key Rulings, Advice and Decisions Under [section] 4958
  • Working Papers.

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