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1. Tax-deferred annuities--section 403(b) / by David E. Kenty.  by Kenty, David E. Washington, D.C. : Tax Management, c1999- Notes:  "This portfolio revises and supersedes 388-4th T.M." Location Collection Call No. Status Due Date Pierce County Law Library Reading Room KF6289.A1 T35 no. 388-5th Available for use           2. Joint ventures involving tax-exempt organizations / by John R. Washlick.  by Washlick, John R. [Arlington, VA] : Tax Management, c2007- Update frequency:  Updated irregularly. Location Collection Call No. Status Due Date Pierce County Law Library Reading Room KF6289.A1 T35 no.478 Checked in           3. Tax-exempt organizations--Unrelated business income tax (Sec. 511, 512, & 513) / by Carla Neeley Freitag.  by Freitag, Carla Neeley, 1952- Arlington, VA : Tax Management, c2010- Contents:  Organizations subject to tax -- Gross income subject to tax -- Unrelated business taxable income -- Computation and payment of the tax -- Alternative minimum tax -- Planning considerations. Notes:  "This portfolio revises and supersedes 462 T.M., Unrelated business income tax." Location Collection Call No. Status Due Date Pierce County Law Library Reading Room KF6289.A1 T35 no. 462-2nd Available for use           4. Section 403(b) arrangements / by Jon C. Hughes and James Olson.  by Hughes, Jon C. Arlington, VA : Tax Management, c2010- Contents:  Eligibility for Section 403(b) arrangements -- Funding Section 403(b) arrangements -- Requirements for Section 403(b) arrangements -- Tax incentives -- Distributions -- Correction of Section 403(b) arrangement compliance failures. Notes:  "This portfolio revises and supersedes 388-6th T.M." Location Collection Call No. Status Due Date Pierce County Law Library Reading Room KF6289.A1 T35 no. 388-7th Available for use           5. Debt-financed income (Section 514) / by Carla Neeley Freitag.  by Freitag, Carla Neeley, 1952- Arlington, VA : Tax Management Inc., c2014- Notes:  "This Portfolio revises and supersedes 465-T.M., Debt-Financed Income (Section 514)" Location Collection Call No. Status Due Date Pierce County Law Library Reading Room KF6289.A1 T35 no. 465-2nd Available for use           6. Supporting organizations / by Gerald B. Treacy.  by Treacy, Gerald B. Arlington, VA : Tax Management Inc., c2014- Contents:  Overview -- Organizational and operational tests -- Relationship types -- Control test -- Restrictions on support of foreign charitable organizations -- Restriction on contributions from persons in control of supported organization - types I and III supporting organizations -- Restrictions on grants from private foundations to "grantmaking" type III supporting organizations and certain type I and II supporting organizations -- Payout requirements for "grantmaking" type III supporting organizations -- Excess benefit transactions -- Excess business holdings of grantmaking type III supporting organizations and certain type II supporting organizations -- Donor advised fund limitations-grantmaking type III supporting organizations and donor-controlled type I and II supporting organizations -- Returns -- Post-PPA announcement and other guidance -- Transitional rules -- Supported organizations -- Life cycle of a supporing organization -- Opting out of supporting organization status -- Other supporting organization issues. Notes:  "...examines the supporting organization as defined in Internal Revenue Code section 509(a)(3)." -- iii. "This portfolio revises and supersedes 459 T.M." Location Collection Call No. Status Due Date Pierce County Law Library Reading Room KF6289.A1 T35 no. 459-2nd Available for use           7. Real estate transactions by tax-exempt entities / by Bradley T. Borden.  by Borden, Bradley T. Arlington, VA Tax Management, c2015. Contents:  Unrelated business income tax -- Corporate ownership of the investment rather than direct ownership -- Joint venture participation -- Limited liability companies as exempt organizations -- Investment through specially treated conduit organizations -- Retirement plans -- Foreign government pension plans. Notes:  "...analyzes the tax considerations pertinent to the investment by exempt entities, including pension trusts, in real estate." - iii. "This portfolio revises and supersedes 480 T.M., Real Estate Transactions by Tax-Exempt Entities." Location Collection Call No. Status Due Date Pierce County Law Library Reading Room KF6289.A1 T35 no. 480-2nd Available for use           8. Tax issues of religious organizations / by Nina J. Crimm and Frank H. Granito, Jr.  by Crimm, Nina J. Arlington, VA : Tax Management Inc., c2015. Contents:  First amendment's religious 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 scetarian institutions -- The internet and tax-exempt religious organizations. Notes:  "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." iii. Location Collection Call No. Status Due Date Pierce County Law Library Reading Room KF6289.A1 T35 no. 484-2nd Available for use           9. Real estate transactions by tax-exempt entities / by Bradley T. Borden.  by Borden, Bradley T. Arlington, VA : Tax Management, c2015- Contents:  Unrelated business income tax -- Corporate ownership of the investment rather than direct ownership -- Joint venture participation -- Limited liability companies as exempt organizations -- Investment through specially treated conduit organizations -- Retirement plans -- Foreign government pension plans. Notes:  "...analyzes the tax considerations pertinent to the investment by exempt entities, including pension trusts, in real estate." - iii. "This portfolio revises and supersedes 591-2nd T.M., Real Estate Transactions by Tax-Exempt Entities." - t.p. Location Collection Call No. Status Due Date Pierce County Law Library Reading Room KF6289.A1 T35 no. 591-3rd Available for use           10. The law of tax-exempt organizations / Bruce R. Hopkins.  by Hopkins, Bruce R. Hoboken, NJ : Wiley, c2019. Contents:  Definition of and rationales for tax-exempt organizations -- Overview of nonprofit sector and tax-exempt organizations -- Tax exemption: source and recognition -- Organizational, operational, and related tests and doctrines -- Nonprofit governance -- Concept of charitable -- Charitable organizations -- Educational organizations -- Scientific organizations -- Religious organizations -- Other types of charitable organizations -- Public charities and private foundations -- Social welfare organizations -- Business leagues and similar organizations -- Social clubs -- Labor, agricultural, and horticultural organizations -- Political organizations -- Employee benefit funds -- Other categories of tax-exempt organizations -- Private inurement and private benefit doctrines -- Intermediate sanctions -- Legislative activities by tax-exempt organizations -- Political campaign activities by tax-exempt organizations -- Unrelated business: basic rules -- Unrelated business: modifications, exceptions, special rules, and taxation -- Exemption recognition and notice processes -- Administrative and litigation procedures -- Operational requirements -- Tax-exempt organizations and exempt subsidiaries -- Tax-exempt organizations and for-profit subsidiaries -- Tax-exempt organizations and joint ventures -- Tax-exempt organizations: other operations and restructuring. Notes:  kept up to date with free-standing supplement. Location Collection Call No. Status Due Date Pierce County Law Library Reading Room KF6449 .H6 2019 Checked in

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