The Nonprofit Organizations Library on Tax Research NetWork is the only resource available that brings together all of the in-depth tax return preparation and tax planning information, tips and tools you need to effectively advise your nonprofit clients. The library is organized into three modules – tax compliance for nonprofits, tax planning for nonprofits, and accounting and audit for nonprofits. Choose the module that best suits your individual tax-exempt information needs.
Available Platforms / Update Frequency Tax Research NetWork - Monthly Updates / Daily Tax News
The Nonprofit Organizations Library gives you everything you need to make fast, accurate decisions to help keep your clients' organizations running smoothly, efficiently and in compliance.
Current News and Trends — Tax Tracker News™, our customized daily news service, is delivered to you via email or your own personalized news web page. You'll also receive our monthly newsletter, Tax-Exempt Advisor, that reports on new developments, covers pending and enacted legislation in the nonprofit arena, and provides "how to" insights in feature articles authored by recognized experts in the field.
Practice Aids – interactive Charts, user-friendly interactive charts help you find answers quickly and drill down to in-depth state explanations, laws and regulations - without key word searches and menu walking, while helpful Checklists provide you with links and cites to laws, regulations, in-depth CCH explanations and annotations.
Primary Source Documents - current Internal Revenue Code and Regulations, Cases and Rulings, the Internal Revenue Manual, IRS Publications and Form Instructions are included to support your research.
Productivity Tools — CCH@Hand™ allows you to look up tax answers, check citations, and even copy research information into your emails and Microsoft® Office documents, without interrupting your workflow. Plus, Tax Thesaurus ensures that you've located all relevant documents - without the need to enter all the possible tax terms separately. It finds singular and plurals automatically, too.
Tax Compliance Module The Tax Compliance for Nonprofits module is the perfect “how to” solution for simplifying your workday, providing you with step-by-step instructions on how to correctly complete Forms 990, along with guidance on completing Forms 1023 and 1024. Plus, helpful advice, charts, practice aids and client letter ensure that your forms are filled out correctly.
Practical Guidance to Form 990 by Clark Nuber — provides practical, line-by-line guidance for preparing your annual federal Form 990 and 990-EZ from the experts at Clark Nuber, an award-winning CPA and consulting firm. The guide is organized around the structure of Form 990, and contains a wealth of preparation tips, auditor’s notes, examples, practice pointers, comments and cautions to provide answers where Form 990 instructions are unclear. To simplify your work, links to an interactive Form 990 within perform plus III are included.
Forming the Exempt Organization – Form 1023 Preparation by Marshall A. Glick — This is the perfect hands-on practice tool for anyone that wants to form a nonprofit organization for their clients. It clearly explains common types of nonprofit organizations, with step-by-step instructions to guide you through the complex process of conceiving, drafting and assembling applications for federal tax exempt status. Sample forms, schedules and other exhibits are also included.
Tax Compliance for Tax-Exempt Organizations by Steven D. Simpson — offers a detailed analysis of the latest federal tax laws affecting tax exempt organizations and the tax treatment of donors to such organizations. Expert guidance covers the tax compliance issues that tax exempt organizations and their advisors are confronted with on a daily basis, along with tips for preparing various IRS tax forms. It offers unique insight into four key areas: tax law and the rules that govern compliance; reporting requirements; compliance steps, choices and mechanisms; and accounting.
perform plus III™ - Get quick access to the most extensive collection of interactive exempt-related forms in the industry.
Tax Planning Module
Expert analysis - insightful explanations, comments, planning tips, practical analysis, examples, and annotations will help you find the right answers quickly and easily.
Federal source material - access the full text of the Internal Revenue Code, regulations, relevant IRS guidance and cases, and IRS exempt organization technical instruction programs and client letters.
State material - the full text of state laws dealing with incorporation, registration, and reporting by exempt organizations, covering all 50 states and the District of Columbia. Summaries of state charitable deductions and exemptions are also included.
Multistate Guide to Regulation and Taxation of Nonprofits by Steven D. Simpson - Comparative coverage of state regulation of solicitation and fundraising, and state taxation of nonprofits, as well as required income tax compliance.
Family Foundation Handbook by Jerry J. McCoy and Kathryn W. Miree - Comprehensive coverage of the legal, tax and business aspects of forming and operating a family foundation.
Tax-Exempt Advisor – This monthly newsletter offers new developments and trends in the nonprofit arena, including “how to” insights in feature articles authored by recognized experts in the field.
Practitioners Analysis - Experience-based explanations of the tax rules that impact exempt organizations.
Internal Revenue Manual - The IRS' view of exempt-related matters, including the Exempt Organizations Determinations Manual, the Private Foundations Manual, and the Exempt Organizations Tax Manual.
Portable Planned Giving Manual by Conrad Teitell - This comprehensive, practice-orientated manual explains the tax rules for outright and deferred giving and how they relate to an overall development program.
Exempt Organizations IRS Technical Instruction Program — The IRS released this publication as part of the CPE program, used to help IRS exempt organization specialists stay up-to-date with the latest tax developments and to learn examination techniques.
Accounting and Audit Module
Not-for-Profit Reporting by Mary Foster, Howard Becker and Richard Terrano - Expert analysis and explanation of not-for-profit accounting, external financial reporting and regulatory reporting.
GAAP Guide: Level A by Jan Williams and Joseph Carcello - Explanations and analysis of accounting principles of FASB Statements of Financial Accounting Standards, FASB Interpretations, APB Opinions, and Accounting Research Bulletins.
GAAP: Levels B, C and D by Judith Weiss, Jan Williams and Joseph Carcello - Picks up where the GAAP Guide: Level A leaves off, analyzing the lengthy technical implementation guidance of AICPA and FASB accounting pronouncements and covering authoritative GAAP content contained in Levels B through D of the GAAP hierarchy.
Not-for-Profit Organization Audits (with Single Audits) by Warren Ruppel - Covers everything an auditor needs to perform audits of financial statements, audits in accordance with Government Auditing Standards, and single audits in accordance with OMB Circular A-133.
To request more information or to order, call us today at 888-CCH-REPS (888-224-7377).
