41. Yale College Undergraduate Organizations Tax-Exempt Status membership organizations (501(c)(4)), trade associations (501(c)(6), Although an organization qualifies for tax exempt status under IRC Section 501 http://www.yale.edu/ug-orgs/taxrules.html

Tax-Exempt Status and IRS Reporting Obligations All undergraduate organizations are expected to comply with the Undergraduate Regulations, and must also comply with Federal and State tax laws. The purpose of this information is to summarize some of the laws that may affect your undergraduate organization. This is not a comprehensive report of all the Federal and State tax laws that apply to undergraduate organizations, but rather a summary of some of the basic tax laws affecting undergraduate organizations. If you have any questions about the information outlined herein, or if you wish to seek assistance with any of your organization's financial or tax matters, please contact Dean Philip Greene in the Yale College Dean's Office. 1. ALL UNDERGRADUATE ORGANIZATIONS Yale College requires all undergraduate organizations to operate exclusively on a not-for-profit basis. An organization which operates exclusively on a not-for-profit basis will generally qualify as exempt from Federal taxation under Internal Revenue Code (IRC) Section 501(a). In order to qualify as exempt from Federal taxation under IRC Section 501 (a), a student organization must generally by a type of organization described in IRC Section 501 (c). Although IRC Section 501(c) includes organizations operating as support organizations (501(c)2)), membership organizations (501(c)(4)), trade associations (501(c)(6), and fraternal beneficiary societies (501(c)(8)), the majority of undergraduate organizations will qualify for exemption under

42. Cooperating Associations Program: Frequently Asked Questions The umbrella association works for many organizations and needs to be A. Nonprofit, tax-exempt organizations must pay taxes on income that does not http://corpslakes.usace.army.mil/employees/faqs.cfm?Id=coop-assoc

43. Shaw Pittman > Practice Areas > Nonprofit Organizations Nonprofit organizations and associations often request our assistance to ensure tax. associations are interested in maximizing nondues revenues through http://www.shawpittman.com/home/areamaster.nsf/practices-all/Nonprofit Organizat

@import url(/home/websitetemplate.nsf/Styles?OpenView); HOME SEARCH SITE MAP LEGAL NOTICES ... events Nonprofit Organizations Corporate Tax Contracts Antitrust ... Insurance Bringing our clients decades of experience Shaw Pittman represents over 175 national nonprofit organizations, including a variety of trade associations, professional societies, education groups, and philanthropic organizations. Our clients benefit from our incomparable experience and decades-long commitment to nonprofit work. We provide counseling and advocacy in antitrust, transactions, governance, tax exemption, litigation, technology, health care, legislative/regulatory, intellectual property, and other areas, described briefly below. The firm provides counseling and advocacy for nonprofit organizations not only on routine issues, but on more complex matters such as private or governmental antitrust investigations or adjudications; transactions involving merger/consolidation of organizations; acquisition or divestiture of trade shows, publications, or programs; reorganizations or restructurings for tax exemption or other reasons; and legislative campaigns on important statutes. The creativity and judgment we bring to each challenge are evident as we strive to maintain what many outside observers have characterized as the largest and best practice of its kind in the U.S. Partners in our practice are very active in the nonprofit organization community. They frequently present speeches and write articles on legal topics for a variety of nonprofit organization audiences; and they have published numerous legal books that are considered standards in the nonprofit field.

44. Day, Berry & Howard LLP - Tax-Exempt Organizations organizations advised by the lawyers in the taxExempt organizations and trade associations; Religious organizations; Special-purpose, tax-exempt http://www.dbh.com/practice.asp?lang=&id=106

45. Government Industry Research Guide | Associations & Organizations | Baker Librar associations, organizations, and Research. Council of State Governments Promotes advanced standards and improved methods of tax administration. http://www.library.hbs.edu/guides/government/associations.html

@import url(/css/complex.css); @import url(/css/dropmenu.css); @import url(/css/forms.css); @import url(/admin/style.css); hours = ' 9 - 7'; Baker Home HBS Home Index Articles ... Council of State Governments A nonprofit, nonpartisan national organization that serves elected and appointed officials in executive, judicial, and legislative branches of government. National and regional offices provide educational and leadership development opportunities. Produces a variety of publications including Spectrum: The Journal of State Government and the Book of States Tip: Links to state job Web sites are provided. Federation of Tax Administrators Promotes advanced standards and improved methods of tax administration. Investigates administrative problems facing tax officials and prepares research reports on state tax issues. Harvard University Resources John F. Kennedy School of Government Harvard's professional school of government is home of many research centers and projects in addition to its own library. Littauer Library Serves as the library for Harvard's Department of Government.

46. Associations/Non-Profit Attorneys associations and nonprofit organizations are entities that are not formed Under some state laws non-profit organizations are exempt from state tax and http://www.lawinfo.com/index.cfm/fuseaction/Client.lawarea/categoryid/82

Home About LawInfo Contact us Site Map ... Experts Associations/Non-Profit Attorneys Document Preparation Legal FAQs Canadian FAQs Legal News ... Associations/Non-Profit Associations/Non-Profit Attorney Search Enter your area code, or search for a lawyer by city and state. - OR - State AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY CAN PR UK OT What are Associations and Non-Profit Organizations? Associations and non-profit organizations are entities that are not formed with an intent to make a profit, but for religious, charitable, educational, literary or scientific purposes. Non-profit organizations, including associations, are organized under state law, and each state defines non-profit differently. Some states make distinctions between organizations not operated for profit without charitable goals (like a sports or professional association) and charitable associations in order to determine what legal privileges the respective organizations will be given. Non-profit organizations must be designated as non-profit when created and may only pursue purposes permitted by statutes for non-profit organizations. Non-profit organizations include churches, public schools, public charities, public clinics and hospitals, political organizations, legal aid societies, volunteer services organizations, labor unions, professional associations, research institutes, museums, and some governmental agencies. What are non-profit corporations?

47. UNCW Student Affairs: Career Services tax and Accounting Sites Directory www.taxsites.com organizations associations. UNCW CSB Student Organization http//www.csb.uncw.edu/StudentOrg/bap http://www.uncwil.edu/stuaff/career/Majors/accounting.htm

UNIVERSITY OF NORTH CAROLINA AT WILMINGTON Student Affairs CAREER SERVICES Please enable JavaScript for full menu or use our site map to navigate sitemap skip to content Home ... Employers Accounting Cameron School of Business www.csb.uncw.edu Related Career Titles Related Web Sites "The worst crime against working people is a company which fails to operate at a profit." Samuel Gompers "Business is a good game- lots of competition and a minimum of rules. You keep score with money." Atari founder Nolan Bushnel Related Career Titles *Actuary *FBI Agent *Commodities Trader *Managerial Accountant *Industrial Buyer *CIA Agent *Assistant Controller *Financial Analyst *Computer Programmer *Methods/Procedures Specialist *Internal Auditor *Claims Adjuster *Auditor *General Auditor *Consumer Credit Officer *Payroll Manager *International Trade Specialist *Collection Agent *Bank Examiner *Governmental Accountant *Controller *Personal Financial Planner *Inventory Control Specialist *Commercial Banker *Benefits/Compensation Administrator *Industrial Accountant *Cost Accountant *Plant Accountant *IRS Investigator *Professor *Budgetary Control Analyst *Public Accountant *Credit and Collection Specialist *Securities Broker *Loan Administrator *Stockbroker *Certified Public Accountant *Systems Analyst *Entrepreneur *Tax Lawyer *Loan Officer / Consumer Credit *Tax Specialist *Chief Cost Accountant *Treasurer *Estate Planner *Treasury Mgmt Specialist *Management Consultant *Trust Accountant *Chief Financial Officer *Underwriter

48. Accounting Organizations Information At Business.com Comprehensive listing of accounting associations and organizations, including links National tax Association (NTA) Nonpartisan, nonpolitical educational http://www.business.com/directory/accounting/organizations/

Advertiser Center Help Web News People Jobs Accounting Organizations Comprehensive listing of accounting associations and organizations, including links and descriptions. Home Accounting Popular Searches accountant associations accounting assn accounting ... cpa associations Featured Listings What is this? Accountants World: Accounting Association Directory of accounting associations worldwide. Also offers free nationwide, searchable directory of accountants, CPAs, and tax professionals. www.accountantsworld.com Sponsored Links Organization Management 5 Minutes to Improved Business. Get An Org DNA Profile Today. www.OrgDNA.com Directory of Associations Marketing database of 35,000 associations and non-profits marketingsource.com Accounting Companies Get Accounting Firm Profiles, Job Listings, Salary Surveys, More! www.vault.com/finance Which Business Structure? Free entrepreneurs guide to picking the right business structure. coachbiz.org Listings What is this? Accountants World: Accounting Association Directory of accounting associations worldwide. Also offers free nationwide, searchable directory of accountants, CPAs, and tax professionals. www.accountantsworld.com

49. Associations At Business.com CPAs, and tax professionals. Category Accounting organizations Groups, councils, associations and other organizations for the forestry import and http://www.business.com/directory/pharmaceuticals_and_biotechnology/biotechnolog

Advertiser Center Help Web News People Jobs Results for "associations" smart business results Directory Categories Forestry Import and Export Organizations Government Trade Organizations in Africa Industrial Hemp Organizations Trade Organizations in France ... Rose Organizations Featured Listings What is this? ZNet Marketing, Inc.: Search Engine Marketing Internet advertising agency specializing in helping companies succeed online. Services include online media buying, search engine marketing, and more. Category: Search Engine Marketers www.znetmarketing.com LocalVoice: Membership Management LocalVoice empowers associations with content-managed websites, a membership management database, online registration/member renewal, email marketing. Category: Online Membership Management Services www.localvoice.com PTI Corp: Adverising Associations Offers advertising association marketing premiums. Fearuring 3D cubes, custom magic 8 balls and other advertising puzzles. Category: Marketing Organizations www.magicubes.com Accountants World: Accounting Association Directory of accounting associations worldwide. Also offers free nationwide, searchable directory of accountants, CPAs, and tax professionals.

50. IJNL: Vol 6 Iss 3 - The Crisis Facing Associations And Other Nonprofits In The U to know what these organizations provide in exchange for taxpreferred status. Congress first gave associations favored tax treatment largely in http://www.icnl.org/JOURNAL/vol6iss3/ar_graham.htm

Promoting an enabling environment for civil society and public participation around the world. About Us Contact Us Search The International Journal of Not-for-Profit Law A Quarterly Publication by the International Center for Not-for-Profit Law Volume 6, Issue 3, June 2004 Editorial Board Subscribe to IJNL ICNL 1126 16th Street, NW Suite 400 Washington, DC infoicnl@icnl.org The Crisis Facing Associations and Other Nonprofits in the United States John H. Graham IV On May 1, 2002, New York State Attorney General Eliot Spitzer delivered an address to an assembly of the state’s top legal minds entitled “The Crisis of Accountability.” He took note of a pervading corporate crisis in America, an environment in which established institutions had failed to abide by proper standards and had engaged in an “ever-increasing opaqueness” toward the public that destroyed their trust and credibility when inappropriate conduct was finally exposed. Spitzer’s speech was timely, given the investigations and media interest then in Enron, Arthur Andersen, and several other large corporations. But the speech was notable for another reason as well, in that it provided the first indication that Spitzer’s office wanted to extend new federal corporate accountability laws (also known as the Sarbanes-Oxley Act) to charities and other nonprofits—a sector that has traditionally been self-regulating or, at the very least, has operated in a culture quite distinct from that of corporate America. Specifically addressing nonprofit governance, Spitzer said: “We need to insist that our charitable and not-for-profit organizations are led by directors who understand the nature of their responsibility—which is to achieve their charitable mandate, and to lead their organizations—and not merely to act as rubber stamps for entrenched staff members.”

51. Sports Associations And Organizations Sports associations and organizations. as well as churches and religious organizations. sports clubs, tax exempt, sports club, nonprofit services http://www.ezilon.com/world/sports/sports_associations_and_organizations/index.s

Home Site Submit Advertise Select: Europe World News Images MP3/Music EUROPE WEB DIRECTORY AND INTERNET SEARCH ENGINE Home World Sports Sports Associations and Organizations Sponsored Listings Listings previous next AJJIF - All Japan Ju-Jitsu International Federation - The Governing Body and International Headquarters of AJJIF. http://www.ajjif.org Sport Tourism International Council – Research Unit of Greece - Creation of a Research Unit at the Higher Technological Educational Institute of Crete (T.E.I. of Crete) named “Sport Tourism International Council – Research Unit of Greece” http://www.sport-tourism.com/ENpages/indexEN.htm Listings previous next Search Results Sports Links Central.com: Sports Professional Associations SPORTS PLAYING/COACHING ASSOCIATIONS. OTHER ATHLETE ORGANIZATIONS. PERIPHERAL SPORTS FACILITY ASSOCIATIONS. PERIPHERAL SPORTING GOODS ASSOCIATIONS. PERIPHERAL COLLEGIATE ATHLETICS ASSOCIATIONS. SPORTS ORGANIZATION ASSOCIATIONS ... SPORTS BUSINESS/LAW ASSOCIATIONS. National Sports Marketing Network (NSMN) ... OTHER ATHLETE ORGANIZATIONS. American In... http://www.sportslinkscentral.com/professional_associations.htm

52. Resources - Charitable Trusts - California Dept. Of Justice - Office Of The Atto www.ncna.org, The National Council of Nonprofit associations is a network of state and Forming Nonprofit organizations / Obtaining taxexempt Status http://caag.state.ca.us/charities/resources.htm

OFFICE OF THE AG PUBLICATIONS CONTACT US SEARCH ... Contact the Registrar Resources This directory offers a starting point for individuals seeking assistance in establishing, operating and managing nonprofit charitable organizations. This is an informational resource only, which provides contact information for government agencies, low-cost legal services and technical assistance. Listing here is not an endorsement of the organization or its web content. Government Legal Services Publications Forming Nonprofit Corporations Fundraising/Budget/Accounting Grant-making Foundations Legal Issues ... Nonprofit Organization/Management GOVERNMENT Internal Revenue Service (IRS) www.irs.gov Oversees federal tax-exempt status of charitable organizations and provides a range of resources to assist charities, private foundations and other nonprofit organizations with federal reporting compliance. California Franchise Tax Board (FTB) www.ftb.ca.gov Oversees state tax-exempt status of charitable organizations in California and compliance with state tax reporting requirements. California Secretary of State www.ss.ca.gov

53. Arent Fox's Nonprofit Practice Arent Fox advises exempt organizations on tax, government relations, finance, real estate, We also work closely with several major trade associations in http://www.arentfox.com/practices/pid/36/

firm practices people newsroom ... Contact NONPROFIT Meet the team Related articles Events All practice areas Tax-exempt organizations face unique finance, antitrust, executive compensation, real estate, tax and intellectual property issues. We understand them all. Arent Fox advises exempt organizations on tax, government relations, finance, real estate, labor, intellectual property, antitrust and litigation. We serve as general counsel to many associations and nonprofit organizations. We provide counsel to educational institutions, hospitals and health care organizations, trade and professional organizations, religious institutions, museums, foundations and public charities. Arent Fox offers legal services in these areas: General Counsel Services Arent Fox serves as general counsel to many nonprofit organizations. We have substantial experience advising clients regarding general corporate matters including conflicts of interest, bylaws and procedures, document retention and voluntary compliance with Sarbanes-Oxley guidelines. We also provide corporate governance counseling for directors and officers and other fiduciaries faced with increased public and private scrutiny and enhanced standards of accountability. Our lawyers in this field lecture on corporate governance issues for, among others, the American Society of Association Executives. Tax Tax issues are critical in the nonprofit world. Arent Fox obtains tax-exempt status for new organizations, represents organizations before the Internal Revenue Service and other taxing authorities, negotiates arrangements with for-profit and nonprofit entities in ways that address the unique tax considerations applicable in the arena, and maximizes tax benefits for executives. Other services include:

54. The Washington State Bill Information Page Provides Access To (1) Property owned by nonprofit organizations or associations, organized and organizations exempt from federal income tax under section 501(c)(3) of the http://www.leg.wa.gov/RCW/index.cfm?section=84.36.030&fuseaction=section

55. ABA Division For Bar Services This tax will have a detrimental impact on all associations, says Jim Clarke Now, taxexempt organizations pay more than $1 billion annually in local, http://www.abanet.org/barserv/tax2.html

Bar Leader Home Subscriptions Submit Story Ideas Current Issue Older Issues This page uses JavaScript. To take advantage of this feature, please download Internet Explorer or Navigator 4.x. Bar Leader Home Current Issue Older Issues Associations unite to oppose proposed tax on investment income By Anna Marie Kukec About 2,700 association executives and bar leaders and 35 U.S. senators are opposing a federal plan to tax their organization’s investment income that is in excess of $10,000. The proposal targets 501(c)(6) nonprofit organizations, which includes most bar associations. It would not tax the first $10,000 earned from passive income such as interest, dividends, rents and royalties. However, anything over $10,000 would be subject to the Unrelated Business Income Tax. UBIT ranges from 15 to 35 percent. Currently, such passive income is not taxed. "This tax will have a detrimental impact on all associations," says Jim Clarke of Washington, D.C., vice president of public policy for the American Society of Association Executives. The proposal attacks the basic tax-exempt status of associations and runs counter to the demonstrated commitment Congress has to further the purposes of tax-exempt organizations. Exempt purposes such as training, statistical data and community services are supported by such income, according to Michael Olson, ASAE’s president and chief executive officer. He testified before the U.S. House of Representatives Committee on Ways and Means, the day after the letter with 2,700 signatures was delivered to members of Congress.

56. Organizations / Taxes : Tax Organizations, Tax Associations organizations, taxes tax professional organizations and institutes. http://www.thebusinesslibrary.com/sites/organtaxes.php?mcat=Organizations&scat=T

57. Buffalo.com(SM) - Organizations & Associations Click on the links below for organizations associations information. DunkirkSheridan NY Economic Development Zone - Along with tax incentives, http://www.buffalo.com/Your_Community/OrganizationsAssociations_250.asp

var zflag_nid="311"; var zflag_cid="210/209"; var zflag_sid="0"; var zflag_width="468"; var zflag_height="60"; var zflag_sz="0"; Sports Business Today National/World Opinion ... 376th Heavy Bombardment Group Inc. Veterans Association - This site was created and will continue to be maintained in dedication to all the members of the 376th who have risked their life in the fight for our freedom. We wish to preserve the history of the 376th Heavy Bombardment Group and its' role in WWll, as well as help others in their search for missing crew members. Action for a Better Community - ABC has been a leader in encouraging, suporting, and developing self-sufficiency among low-income families in Monroe County, NY for over three decades Aid To Indigent Prisoners Society Inc. - Coordinates the assignment of attorneys to represent, at no cost to the client, individuals who are charged with a crime or a violation which could result in incarceration and who cannot afford their own attorney. American Heart Association - Fighting Heart Disease and Stroke Locally. - The Arts Council is a primary advocate for the arts, and is dedicated to promoting the cultural industry within the Buffalo Niagara region. The Arts Council exists to nurture and advance all artistic disciplines and to encourage participation in the arts by all segments of the community.

58. CSF, SIA, FPA Applaud Senators Clayborne, Brady, Maloney For Proposing Legislati Equal tax Treatment of 529 Plans Will Ease College Saving For Illinois Investors of higher education and other related organizations and associations. http://www.sia.com/press/2005_press_releases/03447088.html

For Release: Friday, February 18, 2005 For: The College Savings Foundation The Securities Industry Association The Financial Planning Association Contacts College Savings Foundation Jim Marren, 212-786-6133, jmarren@torranceco.com Securities Industry Association Christine Conlon, (212) 618-0502, cconlon@sia.com Financial Planning Association of Illinois Phil Lackman, (217) 793-6660, plackman@piiai.org CSF, SIA, FPA Applaud Senators Clayborne, Brady, Maloney For Proposing Legislation To Give Parents More Choice, Fairer Tax Treatment In College Savings Plans Equal Tax Treatment of Plans Will Ease College Saving For Illinois Investors and Families SPRINGFIELD, ILL. February 18, 2005 – The College Savings Foundation (CSF), the Securities Industry Association (SIA), and the Financial Planning Association of Illinois (FPA) today praised State Senators James F. Clayborne Jr. (D-57), Bill Brady (R-44), and Edward D. Maloney (D-18) for their strong leadership in sponsoring legislation that provides equal tax treatment to all Illinois residents saving for college, whether they invest in the Illinois Bright Start College Savings Program or any other qualified 529 plan. “We applaud Senators Clayborne, Brady, and Maloney for their efforts to give Illinois parents and grandparents more choice and freedom in planning for their children’s or grandchildren’s college education,” said the three trade groups in a joint statement.

59. About ED - Educational Associations And Organizations Links to educational associations and organizations. NREA is a membership organization that operates as a taxexempt, non-profit, entity. http://www.ed.gov/about/contacts/gen/othersites/associations.html

resultsagenda_off = new Image; resultsagenda_off.src = '/images/ed_gl_tnav_resultsag1.gif'; resultsagenda_over = new Image; resultsagenda_over.src = '/images/ed_gl_tnav_resultsag1_r.gif'; Technical Contacts Other Sites Get More! Receive ED newsletters View teaching resources Get answers to questions Take our online survey Overview Contacts General Inquiries Toll-Free Hotlines State Organizations Offices ... Jobs Select a Topic Accountability Accreditation Arts Choice Charter Schools Early Childhood FAFSA Faith-Based Find a School High Schools History International Ed Math Reading Safe Schools Science Suppl Services Teacher Quality Technology Advanced Search About ED Offices Publications ... File Viewers CONTACTS About ED - Educational Associations and Organizations This web page contains hypertext links or pointers to information created and maintained by other public and private organizations. These links and pointers are provided for the user's convenience. The U.S. Department of Education does not control or guarantee the accuracy, relevance, timeliness, or completeness of this outside information. Further, the inclusion of links or pointers to particular items in hypertext is not intended to reflect their importance, nor is it intended to endorse any views expressed, or products or services offered, on these outside sites, or the organizations sponsoring the sites. Education Resource Organizations Directory The Education Resource Organizations Directory (EROD) contains information on more than 3,000 national, regional, and state education organizations including many associations that provide information and assistance on a broad range of education-related topics.

60. Funding Information Center Nonprofit Corporations, organizations associations. File with the IRS as a tax exempt organization (preferably within 27 months of incorporation). http://www.marquette.edu/library/fic/starting.htm

Starting a Nonprofit - A bibliography The following publications examine how to start and operate nonprofit organizations in the United States. These resources, and the step-by-step chart below, provide helpful advice on incorporating your organization, registering with the state of Wisconsin and applying for tax exempt status. All of the items listed are located in the Funding Information Center and cannot be checked out of the library. FIC HD 62.6 .C66 2000 The Complete Guide to Nonprofit Management. New York: Wiley. FIC HD 62.6 .L494 2001 Effective Nonprofit Management: Essential Lessons for Executive Directors. Gaithersburg, MD: Aspen Publishers. FIC HF 5686 .N56 G76 2001 Financial and Accounting Guide for Not-For-Profit Organizations. New York: Wiley. FIC KF1388.Z9 M36 2002 How to Form a Nonprofit Corporation. Berkeley, CA: Nolo Press. FIC KF 1388 .Z9 W37 2000 How to Form a Nonprofit Corporation: With Forms. Naperville, IL: Sphinx. FIC KF 1388.7 .Z9 L45 1997 The Legal Obligations of Nonprofit Boards: A Guidebook for Board Members. Washington, D.C.: National Center for Nonprofit Boards.

A  B  C  D  E  F  G  H  I  J  K  L  M  N  O  P  Q  R  S  T  U  V  W  X  Y  Z

Page 3     41-60 of 103    Back | 1  | 2  | 3  | 4  | 5  | 6  | Next 20