Preface.

Chapter 1. Classification of Tax-Exempt Organizations. 

Chapter 2. Disclosure of Information.

Chapter 3. Using CPA Firms and Understanding Their Functions.

Chapter 4. Internal Revenue Services Audits.

Chapter 5. Tax on Unrelated Business Income and Form 990-T.

Chapter 6. Wholly Owned Taxable Subsidiaries.

Chapter 7. Restricted-Fund Transactions.

Chapter 8. Internal Control.

Chapter 9. The Accounting Policies and Procedures Manual.

Chapter 10. Tax Implications of Lobbying Expenditures.

Chapter 11. Other IRS Issues.

Chapter 12. IRS Filing Requirements and Forms.

Chapter 13. The Basics of Not-for-Profit Accounting and Financial Statements.

Chapter 14. The Basics of Intermediate Sanctions.

Chapter 15. The Basics of Filing IRS Form 990.

Appendix A: Statement of Financial Accounting Standards #117: Financial Statements of Not-for-Profit Organizations.

Appendix B: Statement of Financial Accounting Standards #116: Accounting for Contributions Received and Contributions Made.

Appendix C: Statement of Financial Accounting Standards #124: Accounting for Certain Investments Held by Not-for-Profit Organizations.

Appendix D: Statement of Financial Accounting Standards #136: Transfer of Assets to a Not-for-Profit Organization or Charitable Trust that Raises or Holds Contributions for Others.

Glossary.

Index.