ISSN:1072-172X    

DOI:10.1002/pf.41219961302

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1996

数据来源: WILEY

摘要:

AbstractFederal tax law divides charitable and philanthropic organizations into two categories: public charities and private foundations. Because contributors to public charities may claim more generous tax benefits than contributors to private foundations, it is more advantageowfor the organizations to be public charities.

ISSN:1072-172X    

DOI:10.1002/pf.41219961303

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1996

数据来源: WILEY

摘要:

AbstractExemption from federal income tax is a tremendous benefit. Freedom from the obligations of taxes is chief among the privileges accorded charitable and philanthropic organizations by federal, state, and local governments.

ISSN:1072-172X    

DOI:10.1002/pf.41219961304

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1996

数据来源: WILEY

摘要:

AbstractCharitable solicitation and fundraising are regulated by laws and rules that every charitable and philanthropic organization, nearly without exception, must follow. Layers of overlapping and sometimes conflicting requirements add more complexity to the process.

ISSN:1072-172X    

DOI:10.1002/pf.41219961305

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1996

数据来源: WILEY

摘要:

AbstractCharitable and philanthropic organizations need to be familiar with tax law and Internal Revenue Service rules and guidance to provide contributors with proper disclosure statements and, perhaps more important, to protect contributors by giving them the substantiation they need to receive tax deductions.

ISSN:1072-172X    

DOI:10.1002/pf.41219961306

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1996

数据来源: WILEY

摘要:

AbstractPlanned gift are gifts made during and after contributors' lives. While planned gifts often entail immediate transfers of moneys or properties, recipient charitable and philanthropic organizations' enjoyment of planned gifts is deferred to a sometimes certain, sometimes uncertain, future time.

ISSN:1072-172X    

DOI:10.1002/pf.41219961307

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1996

数据来源: WILEY

摘要:

AbstractContributors occasionally wish to impose conditions on valid gifts. These conditions must be consistent with the intent to make a gifts.

ISSN:1072-172X    

DOI:10.1002/pf.41219961308

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1996

数据来源: WILEY

摘要:

AbstractCharitable and philanthropic organizations play a vital role in shaping the social, political, intellectual, legal, and moral landscape of our country. Few can argue that the costs of regulation impede the ability of charitable and philanthropic organizations to engage in meaningful advocacy.

ISSN:1072-172X    

DOI:10.1002/pf.41219961309

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1996

数据来源: WILEY

摘要:

AbstractAccounting standards affect bow charitable and philanthropic organizations' financial statements appear and ultimately bow Financial information is presented to members, volunteers, contributors, and the general public.

ISSN:1072-172X    

DOI:10.1002/pf.41219961310

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1996

数据来源: WILEY

ISSN:1072-172X    

DOI:10.1002/pf.41219961311

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1996

数据来源: WILEY