Tax issues of religious organizations [electronic resource] / Nina J. Crimm, Esq. (Retired) Professor of Law and Frank H. Granito, Jr., Faculty Scholar, St. John's University School of Law, Jamaica, New York.
" ... focuses primarily on the federal income tax issues affecting religious organizations, their donors, and members. Where appropriate, it briefly discusses other federal tax areas, such as the estate tax, social security tax, and the unemployment tax."
Saved in:
| Online Access: |
Law Students, Faculty, and Staff (via Bloomberg Law) |
|---|---|
| Main Author: | |
| Other title: | Bloomberg Law online Bloomberg Law online. |
| Format: | Electronic Website |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
[2009]-
|
| Series: | Tax management portfolios ;
484-2nd. |
| Subjects: |
MARC
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| 100 | 1 | |a Crimm, Nina J., |d 1952- |e author. |0 http://id.loc.gov/authorities/names/no92029156 |1 http://isni.org/isni/000000012148265X | |
| 245 | 1 | 0 | |a Tax issues of religious organizations |h [electronic resource] / |c Nina J. Crimm, Esq. (Retired) Professor of Law and Frank H. Granito, Jr., Faculty Scholar, St. John's University School of Law, Jamaica, New York. |
| 264 | 1 | |a Arlington, VA : |b Tax Management, |c [2009]- | |
| 300 | |a 1 online resource. | ||
| 310 | |a Updated irregularly | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
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| 490 | 1 | |a Estates, gifts and trusts portfolios ; |v 484-2nd | |
| 590 | |a Promoted: Local to Global Cooperative |b Bloomberg Law Complete | ||
| 538 | |a Mode of access: World Wide Web. | ||
| 500 | |a Author: Nina J. Crimm, <Apr. 2, 2009>. | ||
| 520 | |a " ... focuses primarily on the federal income tax issues affecting religious organizations, their donors, and members. Where appropriate, it briefly discusses other federal tax areas, such as the estate tax, social security tax, and the unemployment tax." | ||
| 505 | 0 | |a Detailed analysis. Introduction -- First Amendment's religion clauses -- Defining "religious organization" and "church" -- Recognition of tax-exempt status -- The federal income tax exemption for religious organizations--[section] 501(c)(3) -- Political activities restrictions -- Public policy doctrine -- Section 4958: intermediate sanctions -- Unrelated business income tax -- Special tax benefits -- Charitable contribution deduction -- Tax-exempt bond issuance for the benefit of sectarian institutions -- The Internet and tax-exempt religious organizations -- Working papers. | |
| 504 | |a Includes bibliographical references. | ||
| 588 | 0 | |a Contents viewed on June 23, 2015; title from description page. | |
| 650 | 0 | |a Religious institutions |x Taxation |x Law and legislation |z United States. | |
| 650 | 0 | |a Tax exemption |x Law and legislation |z United States. |0 http://id.loc.gov/authorities/subjects/sh2008112553 | |
| 650 | 7 | |a Tax exemption |x Law and legislation. |2 fast |0 (OCoLC)fst01143772 | |
| 651 | 7 | |a United States. |2 fast |0 (OCoLC)fst01204155 | |
| 730 | 0 | |a Bloomberg Law online | |
| 710 | 2 | |a Tax Management Inc., |e issuing body. |0 http://id.loc.gov/authorities/names/n79106330 |1 http://isni.org/isni/0000000122956247 | |
| 730 | 0 | |a Bloomberg Law online. | |
| 776 | 0 | 8 | |i Print version: |a Crimm, Nina J., 1952- |t Tax issues of religious organizations. |d Arlington, VA : Tax Management, [2015]- |z 9781633590601 |w (OCoLC)913577927 |
| 856 | 4 | 0 | |u https://www.bloomberglaw.com/product/tax/citation/tm%20484 |z Law Students, Faculty, and Staff (via Bloomberg Law) |
| 830 | 0 | |a Tax management portfolios ; |v 484-2nd. |0 http://id.loc.gov/authorities/names/n83743580 | |
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