<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>Understanding nonprofit and tax exempt organizations</title>
  </titleInfo>
  <name type="personal">
    <namePart>Cafardi, Nicholas P.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Cherry, Jaclyn Fabean</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">nju</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Newark, NJ</placeTerm>
    </place>
    <publisher>LexisNexis Matthew Bender</publisher>
    <dateIssued>c2006</dateIssued>
    <dateIssued encoding="marc">2006</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <language>
    <languageTerm authority="iso639-2b" type="code"> </languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>1 v. (various pagings) : forms ; 24 cm.</extent>
  </physicalDescription>
  <tableOfContents>Introduction to tax exempt organizations -- Structuring a nonprofit organization -- Governance of nonprofit organizations -- Dissolving a nonprofit organization -- Rationales for tax exemption -- IRS tests for tax exemption -- Court imposed limits on tax exempt organizations -- Religious organizations &amp; churches -- Educational organizations -- Healthcare organizations -- Arts organizations -- Other IRC Section 501(c)(3) organizations -- IRC Section 501(c)(4) : social welfare organizations -- Other tax exempt organizations -- IRC Section 527 : political organizations -- Unrelated business income tax -- Charitable contributions -- Fundraising -- Private foundations -- Securing &amp; maintaining tax exempt status.</tableOfContents>
  <note type="statement of responsibility">Nicholas P. Cafardi, Jaclyn Fabean Cherry.</note>
  <note>Includes bibliographical references and index.</note>
  <subject>
    <geographicCode authority="marcgac">n-us---</geographicCode>
  </subject>
  <subject authority="lcsh">
    <topic>Organizaciones sin ánimo de lucro</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Organizaciones sin ánimo de lucro</topic>
    <topic>Derecho y legislación</topic>
  </subject>
  <classification authority="lcc">KF 6449  C129u 2006</classification>
  <classification authority="ddc" edition="22">343.7306/6</classification>
  <relatedItem type="series">
    <titleInfo>
      <title>Understanding series (New York, N.Y.)</title>
    </titleInfo>
  </relatedItem>
  <identifier type="isbn">082056088X (pbk.)</identifier>
  <identifier type="isbn">9780820560885</identifier>
  <identifier type="uri">http://www.loc.gov/catdir/toc/ecip061/2005029076.html</identifier>
  <location>
    <url displayLabel="Table of contents only">http://www.loc.gov/catdir/toc/ecip061/2005029076.html</url>
  </location>
  <recordInfo>
    <recordContentSource authority="marcorg">DLC</recordContentSource>
    <recordCreationDate encoding="marc">051004</recordCreationDate>
    <recordChangeDate encoding="iso8601">20230411090701.0</recordChangeDate>
    <languageOfCataloging>
      <languageTerm authority="iso639-2b" type="code">spa</languageTerm>
    </languageOfCataloging>
  </recordInfo>
</mods>
