The Resource Tax-exempt organizations : lobbying and political expenditures, Jasper L. Cummings, Jr., Esq., Alston & Bird LLP, Raleigh, N.C

Tax-exempt organizations : lobbying and political expenditures, Jasper L. Cummings, Jr., Esq., Alston & Bird LLP, Raleigh, N.C

Label
Tax-exempt organizations : lobbying and political expenditures
Title
Tax-exempt organizations
Title remainder
lobbying and political expenditures
Statement of responsibility
Jasper L. Cummings, Jr., Esq., Alston & Bird LLP, Raleigh, N.C
Creator
Contributor
Author
Subject
Genre
Language
eng
Summary
"Tax Management Portfolio, Tax-Exempt Organizations -- Lobbying and Political Expenditures, No. 453, analyzes the federal tax treatment of expenditures made to influence legislation and political campaigns, as well as the taxation of political candidates, political organizations, and public office holders."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Cummings, Jasper L.
Entry convention
integrated entry
Former title
Lobbying and political expenditures
LC call number
KF6289.A1
LC item number
T35 no. 453 (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorDate
  • 1961-
  • 1971-
http://library.link/vocab/relatedWorkOrContributorName
  • Webster, Hugh K.
  • Abegg, Heidi K.
  • Bloomberg Tax & Accounting
  • Tax Management Inc
Series statement
Estates, gifts and trusts
Series volume
portfolio 453
http://library.link/vocab/subjectName
  • Lobbying
  • Lobbying
  • Campaign funds
  • Income tax deductions for political contributions
Label
Tax-exempt organizations : lobbying and political expenditures, Jasper L. Cummings, Jr., Esq., Alston & Bird LLP, Raleigh, N.C
Instantiates
Publication
Note
  • Published as: Tax Management portfolio 613-4th, <Dec. 22, 2011>-2020
  • Author: Hugh K. Webster, <Dec. 22, 2011>
  • Co-author: Heidi K. Abegg, <Oct. 1, 2007>
  • Published: Washington, D.C., 2002-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed Analysis. Introduction -- Deductibility of Political Expenditures -- Deductibility of Lobbying Expenditures -- Allocation of Costs to Nondeductible Expenses; Dues Paid to Tax-Exempt Organizations -- The Expenses of a Professional Lobbyist or Advertising Agency -- Taxation of Candidates and Public Office Holders -- Taxation of Political Organizations and Exempt Organizations That Campaign-[section] 527-- Tax Consequences of Individual's Political Campaign Contributions -- Limitations on Lobbying and Political Activities of [section] 501(c)(3) Organizations -- Limitations on Lobbying and Political Activities of Other Exempt Organizations -- Constitutional Considerations -- Working Papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60395223
Label
Tax-exempt organizations : lobbying and political expenditures, Jasper L. Cummings, Jr., Esq., Alston & Bird LLP, Raleigh, N.C
Publication
Note
  • Published as: Tax Management portfolio 613-4th, <Dec. 22, 2011>-2020
  • Author: Hugh K. Webster, <Dec. 22, 2011>
  • Co-author: Heidi K. Abegg, <Oct. 1, 2007>
  • Published: Washington, D.C., 2002-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed Analysis. Introduction -- Deductibility of Political Expenditures -- Deductibility of Lobbying Expenditures -- Allocation of Costs to Nondeductible Expenses; Dues Paid to Tax-Exempt Organizations -- The Expenses of a Professional Lobbyist or Advertising Agency -- Taxation of Candidates and Public Office Holders -- Taxation of Political Organizations and Exempt Organizations That Campaign-[section] 527-- Tax Consequences of Individual's Political Campaign Contributions -- Limitations on Lobbying and Political Activities of [section] 501(c)(3) Organizations -- Limitations on Lobbying and Political Activities of Other Exempt Organizations -- Constitutional Considerations -- Working Papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60395223

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