search for books and compare prices
Tables of Contents for The Zondervan Church and Nonprofit Oranization Tax & Financial Guide 2002
Chapter/Section Title
Page #
Page Count
Special Index for Church Treasurers
v
 
Introduction
viii
 
Recent Developments
1
190
Financial Accountability
11
16
Accountability to an independent board
12
6
Accountability to donors
18
9
Tax Exemption
27
24
Tax exemption for churches
28
1
Advantages and limitations of tax exemption
29
1
Starting a nonprofit organization
30
4
Unrelated business income
34
7
Private benefit and private inurement
41
2
Filing federal returns
43
3
Postal regulations
46
1
State taxes and fees
46
3
Political activity
49
2
Compensation Planning
51
20
Reasonable compensation
51
1
Housing and the housing allowance
52
3
Deferred compensation
55
3
Maximizing fringe benefits
58
9
Nondiscrimination rules
67
1
Paying employee expenses
67
4
Employer Reporting
71
22
The classification of workers
71
5
Reporting compensation
76
1
Payroll tax withholding
76
4
Depositing withheld payroll taxes
80
1
Filing the quarterly payroll tax forms
81
3
Filing the annual payroll tax forms
84
8
Refunds and abatements
92
1
Information Reporting
93
10
General filing requirements
93
2
Reporting on the receipt of funds
95
1
Reporting on the payment of funds
96
5
Summary of payment reporting requirements
101
2
Your Financial Records
103
36
The money comes in
103
7
The money goes out
110
3
Accounting records
113
5
Financial reports
118
10
Budgeting
128
1
Audit guidelines
128
7
Church internal audit guidelines
135
4
Charitable Gifts
139
34
Percentage limitations
140
1
Charitable gift options
141
2
Charitable gift timing
143
1
Charitable contribution acknowledgments
144
6
Gifts that may not qualify as contributions
150
2
Reporting to the IRS
152
4
Quid pro quo disclosure requirements
156
6
Special charitable contribution issues
162
11
Risk Management
173
18
The risk management process
173
1
Steps to avoid sexual abuse
174
3
Insuring for risks
177
7
Complying with applicable laws
184
7
Citations
191
5
Index
196
4
10 Biggest Tax Mistakes Made by Churches and Nonprofit Organizations
200