Bloomberg BNA's Tax-Exempt Organizations Portfolios Library provides resources and expert guidance for advising and representing exempt organizations on federal tax and regulatory issues. Written by leading practitioners in this area, these Portfolios provide everything necessary to help organizations maintain their tax-exempt status while avoiding or minimizing unrelated business income taxes and penalty excise taxes.
This Library includes the following: the Portfolios featuring in-depth analysis of experts in the field; Tax Practice Series Chapters offering answers to everyday research and compliance questions; the Estates, Gifts and Trusts Journal providing biweekly news and developments; relevant reference and instant access to relevant source material.
What it helps you do:
Product Structure
Portfolios: Treatise-like explanations of exempt organization topics.
Tax Practice Series: Chapters offering answers to everyday strategy and compliance questions.
Notification: Estates, Gifts, and Trusts Journal, Tax Management Weekly Report, Insights & Commentary and Tax Management Memorandum providing news and developments.
Primary Source Material: Primary source material including Laws & Regulations, Agency Documents, and Cases.
Formats and Frequency
Available in print (as part of larger series) and on the web. Contents vary by format.
The Portfolios are updated regularly. The Estates, Gifts and Trusts Journal is available bimonthly and is archived on web. Tax Management Weekly Report is issued weekly. Insights & Commentary is updated regularly. Tax Management Memorandum is biweekly. E-mail summaries, providing the highlights and table of contents for each journal and report, with URLs to full text articles and documents are also available.
Exempt Organizations / Private Foundations Portfolios
Debt-Financed Income Section 514 (Portfolio 465)
Fiduciary Duties of Nonprofit Directors and Officers (Portfolio 488)
Intermediate Sanctions (Portfolio 884)
Joint Ventures Involving Tax-Exempt Organizations (Portfolio 478)
Nonprofit Healthcare Organizations: Federal Income Tax Issues (Portfolio 873)
Private Foundations — Distributions Sec. 4942 (Portfolio 880)
Private Foundations — Excess Business Holdings (Portfolio 881)
Private Foundations — Section 4940 and Section 4944 (Portfolio 878)
Private Foundations — Self-Dealing Section 4941 (Portfolio 879)
Private Foundations — Taxable Expenditures (Sec. 4945) (Portfolio 474)
Private Foundations and Public Charities — Definition and Classification (Portfolio 876)
Private Foundations and Public Charities — Termination —507) and Special Rule (Portfolio 877)
Real Estate Transactions by Tax-Exempt Entities (Portfolio 480)
Supporting Organizations (Portfolio 871)
State Taxation of Compensation and Benefits (Portfolio 366)
Tax Issues of Religious Organizations (Portfolio 484)
Tax-Exempt Organizations: Organizational and Operational Requirements (Portfolio 869)
Tax-Exempt Organizations: Reporting, Disclosure and Other Procedural Aspects (Portfolio 870)
Unrelated Business Income Tax (Portfolio 874)